Energy absorbing structure for attenuating the energy received from an energy source comprising a deformable structure formed by an ensemble of one or more first layers of a material having a positive Poisson's ratio, one or more second layers of a material having a negative Poisson's ratio and one or more third layers of an elastomeric material placed between a first layer and a second layer; the ensemble being arranged with one or more third layers joined to first and second layers (21, 23) for absorbing at least part of said energy through the shear forces or the combination of traction and compression forces applied to it by the first and second layers (21, 23) as a consequence of their differential deformation after receiving said energy, characterised in that: a) the deformable structure is arranged in a rod-type manner between first and second load transmission elements (41, 43) wherein the deformable structure is formed by an ensemble of a planar first layer, a planar third layer and a planar second layer, or b) the deformable structure is arranged in a rod-type manner between first and second load transmission elements (41, 43), wherein the deformable structure is formed by an ensemble of a first layer, a third layer and a second layer configured with a close section and wherein the deformable structure is formed by an ensemble of a tubular-shaped first layer, a tubular-shaped third layer and a tubular-shaped second layer, or c) the deformable structure (51, 53) is an ensemble of a planar first layer as the upper layer, a planar second layer as the lower layer and a planar third layer as the intermediate layer supported by first and second supporting elements (65, 67) for acting as a membrane that receives the energy transmitted by an energy source on its upper layer, wherein the planar third layer is a discontinuous layer formed by two segments (25a, 25b), or d) the deformable structure is an ensemble of a planar first layer as the upper layer, a planar second layer as the lower layer and a planar third layer as the intermediate layer supported by supporting elements for acting as a plate that receives the energy transmitted by an energy source on its upper layer, wherein the planar third layer is a discontinuous layer formed by two segments (25a, 25b). a) the deformable structure is arranged in a rod-type manner between first and second load transmission elements (41, 43) wherein the deformable structure is formed by an ensemble of a planar first layer, a planar third layer and a planar second layer, or b) the deformable structure is arranged in a rod-type manner between first and second load transmission elements (41, 43), wherein the deformable structure is formed by an ensemble of a first layer, a third layer and a second layer configured with a close section and wherein the deformable structure is formed by an ensemble of a tubular-shaped first layer, a tubular-shaped third layer and a tubular-shaped second layer, or c) the deformable structure (51, 53) is an ensemble of a planar first layer as the upper layer, a planar second layer as the lower layer and a planar third layer as the intermediate layer supported by first and second supporting elements (65, 67) for acting as a membrane that receives the energy transmitted by an energy source on its upper layer, wherein the planar third layer is a discontinuous layer formed by two segments (25a, 25b), or d) the deformable structure is an ensemble of a planar first layer as the upper layer, a planar second layer as the lower layer and a planar third layer as the intermediate layer supported by supporting elements for acting as a plate that receives the energy transmitted by an energy source on its upper layer, wherein the planar third layer is a discontinuous layer formed by two segments (25a, 25b).