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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.
Cuestión planteada 1º) Si la entidad V tiene la consideración de entidad en atribución de rentas constituidas en el extranjero, en el sentido del artículo 37 del TRLIRNR.
Para que una entidad extranjera sea considerada entidad en régimen de atribución de rentas (ERAR), debe tener una naturaleza jurídica idéntica o análoga a las entidades españolas sometidas a dicho régimen. El elemento definitorio es que la entidad no sea contribuyente por sí misma, sino que las rentas se atribuyan a sus socios o partícipes. En el caso analizado, la entidad V cumple este criterio al carecer de personalidad jurídica, tener capital no dividido en acciones y ser fiscalmente transparente.
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