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Una sociedad residente posee desde comienzos de 2018 un establecimiento permanente en Miln dedicado a la comercializacin de sus productos en el norte de Italia.

Una sociedad residente posee desde comienzos de 2018 un establecimiento permanente en Milán dedicado a la comercialización de sus productos en el norte de Italia. En 2022 ha vendido el citado establecimiento teniendo una pérdida de - 100.000 euros. Durante estos años las rentas obtenidas por el establecimiento permanente han sido: Año 2018: 50.000 euros, Año 2019: 70.000 euros, Año 2020: -80.000 euros y Año 2021: 0 euros

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