Spanish AIE Treated as Tax-Transparent for Dutch Tax Purposes

According to a recent position of the Knowledge Group on tax liability and legal form qualification, a Spanish AIE is comparable to a Dutch partnership or general partnership (VOF). Under the legal form comparison method applicable since 1 January 2025, the AIE’s characteristics — joint participation, absence of share capital and collective pursuit of economic benefits — closely align with those of a Dutch partnership. As a result, the AIE itself is not subject to Dutch corporate income tax; instead, taxation takes place at the level of its participants. This clarification confirms that, under the new foreign legal form qualification regime, foreign partnership like entities with similar features will generally remain tax transparent for Dutch tax purposes.