(1) Dieses Abkommen ist nicht so auszulegen, als hindere es
a) einen Vertragsstaat, seine innerstaatlichen Rechtsvorschriften
zur Verhinderung der Steuerumgehung oder Steuerhinter -
ziehung anzuwenden;
b) die Bundesrepublik Deutschland daran, die Beträge zu
besteuern, die nach dem Vierten, Fünften und Siebenten Teil
des deutschen Außensteuergesetzes den Einkünften einer in
der Bundesrepublik Deutschland ansässigen Person zuzu-
rechnen sind, oder das Königreich Spanien, die Rechts -
vorschriften über beherrschte ausländische Unternehmen
nach Titel VII Kapitel XI des spanischen Körperschaftsteuer-
gesetzes („texto refundido de la Ley del Impuesto sobre
sociedades, aprobado por Real Decreto Legislativo 4/2004,
del 5 de marzo“) anzuwenden.
(2) Die Vergünstigungen nach diesem Abkommen werden Per-
sonen nicht gewährt, die nicht der Nutzungsberechtigte der aus
dem anderen Vertragsstaat stammenden Einkünfte oder der dort
gelegenen Vermögenswerte sind.
(3) Führen die vorstehenden Bestimmungen zu einer Doppel-
besteuerung, konsultieren die zuständigen Behörden einander
nach Artikel 24 Absatz 3, wie die Doppelbesteuerung zu vermei-
den ist.
Citation to select or copy
Germany / Spain; BGBl. 2012 II S. 18; edition de-spain-2012-base | BGBl. 2012 II S. 18 | Signed: 2011-02-03 | Gazette publication: 2012-01-20; article 28; Deutsch; unreviewed source text, current applicability unverified; /editions/de-spain-2012-base/de/articles/article-28/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
de-spain-2012-base | BGBl. 2012 II S. 18 | Signed: 2011-02-03 | Gazette publication: 2012-01-20
Text available here
Deutsch, Español
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2012-01-20
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2011-02-03
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1966-12-05; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1966-12-05; exact transitional effects remain unreviewed. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2025-01-01; part VI general application from: 2024-11-01
The original signing clause identifies German and Spanish as equally authentic; both are supplied separately. Divergent interpretation is referred to Article24; no English treaty version is claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-spain-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-03; consent law 2012-01-16; Gazette publication 2012-01-20; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2013-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 25/25 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.