Skip to content
Back to index
V0601-16 15 February 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · entidad en atribución de rentas

A Dutch entity without legal personality may be considered an entity attributing income

The query asks whether a Dutch partnership (V) qualifies as an entity attributing income (ERAR) for Non-Resident Income Tax. The DGT responds that, lacking legal personality, having unlimited liability and being financially transparent, its nature is identical or analogous to Spanish ERARs.

The question raised

1) Whether entity V is considered an entity under the income attribution regime established abroad, within the meaning of Article 37 of the TRLIRNR.

The DGT's ruling

For a foreign entity to be considered an entity under the income attribution regime (ERAR), it must possess a legal nature identical or analogous to Spanish ERARs. An essential element is that the entity is not a taxpayer in its own right, but rather that the income is attributed to its partners or members. In this case, entity V meets these characteristics as it lacks legal personality, does not have capital divided into shares, and is fiscally transparent in its country.

Book your free first meeting