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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.
Cuestión planteada Confirmar que la conversión de CV1 no da lugar a un hecho imponible en sede de la entidad consultante.
La transformación de la CV en CV abierta no determina renta para la entidad consultante porque no modifica la personalidad jurídica ni la titularidad de los bienes de los socios. Asimismo, la CV abierta no se considera una entidad en régimen de atribución de rentas (ERAR) por no tener una naturaleza jurídica idéntica o análoga a las españolas, al ser sujeto pasivo del impuesto de sociedades en los Países Bajos. Un elemento esencial para ser ERAR es que los socios sean los contribuyentes y no la entidad misma.
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