(2) Das Abkommen tritt nach einem Zeitraum von drei Mona-
ten ab dem Tag des Austausches der Ratifikationsurkunden in
Kraft und ist anzuwenden
a) bei den im Abzugsweg erhobenen Steuern auf die Beträge,
die am oder nach dem 1. Januar des Kalenderjahrs gezahlt
werden, das dem Jahr folgt, in dem das Abkommen in Kraft
getreten ist;
b) bei den übrigen Steuern auf die Steuern, die für Zeiträume ab
dem 1. Januar des Kalenderjahrs erhoben werden, das dem
Jahr folgt, in dem das Abkommen in Kraft getreten ist.
(3) Mit dem Inkrafttreten dieses Abkommens tritt das am
5. Dezember 1966 in Bonn unterzeichnete Abkommen zwischen
der Bundesrepublik Deutschland und dem Spanischen Staat zur
Vermeidung der Doppelbesteuerung und zur Verhinderung der
Steuerverkürzung bei den Steuern vom Einkommen und vom
Vermögen hinsichtlich der Steuern außer Kraft, die nach Absatz 2
unter das vorliegende Abkommen fallen.
(4) Ungeachtet der Bestimmungen dieses Artikels gelten die
Artikel 23, 24, 25, 26 und 28 dieses Abkommens für alle in diesen
Artikeln bezeichneten Steuern, Verständigungsverfahren, Infor-
mationen oder Steueransprüche, auch wenn diese Informatio-
nen, Steuern oder Steueransprüche dem Inkrafttreten dieses Ab-
kommens oder dem Wirksamwerden einer seiner Bestimmungen
zeitlich vorausgehen.
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 30; Deutsch; unreviewed source text, current applicability unverified; /editions/de-spain-2012-base/de/articles/article-30/
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.