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V3557-15 17 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRNR · entidades en régimen de atribución de rentas

Conversion of a Dutch CV to an open CV does not generate taxable income or constitute an ERAR

A Spanish resident entity inquired whether converting a Dutch CV into an open CV generates a taxable event and whether the resulting entity would be considered an entity under the Spanish attribution regime (ERAR). The DGT concluded that the operation does not generate taxable income and that the open CV is not analogous to Spanish ERARs.

The question raised

Question posed: Confirm that the conversion of CV1 does not give rise to a taxable event for the consulting entity.

The DGT's ruling

The transformation of CV1 into an open CV does not determine income for the consulting entity because it does not modify the legal personality nor the ownership of the partners' assets. Likewise, the open CV does not have a legal nature identical or analogous to entities under the Spanish income attribution regime, as it is a taxpayer for corporate tax in the Netherlands.

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