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V4196-16 3 October 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRNR · entidad en atribución de rentas

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

The consultation examines whether a Dutch entity (V) with fiscal transparency and no legal personality qualifies as an entity attributing income (ERAR). The DGT concludes that, as it is not a taxpayer itself and attributes profits to its shareholders, its nature is identical or analogous to Spanish ERARs.

The question raised

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

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