Tribunal Supremo. Sala de lo Contencioso, STS 201/2012. 1626/2008. URL: www.poderjudicial.es/search/documento/TS/6256232/tributario/20120203.

«34. Where the requirements set out in paragraph 5 are met, a permanent establishment of the enterprise exists to the extent that the person acts for the latter, i.e. not only to the extent that such a person exercises the authority to conclude contracts in the name of the enterprise». OECD Model Tax Convention. Condensed Version (2010). Commentary to art. 5. § 33. P. 106.