Un nuevo concepto de agente dependiente del establecimiento permanente en la última jurisprudencia del tribunal supremo de justicia español

Abstract

The profits of a permanent establishment and its gains from the alienation of such a permanent establishment, and capital representing movable property forming part of the business property of such a permanent establishment, are taxed generally in the State of source. The main issue which raises the Supreme Court decision of 12 January 2012 (Roche case) consists in whether or not Roche Vitamins Europe acted in Spain through a permanent establishment according to the International Tax Convention between Spain and Switzerland. As a subsidiary issue, in case of a positive answer from the prior question, it will be addressed the possible miscalculation in the taxable income denounced by the appellant.