(1) Los beneficios de una empresa de un Estado contratante
sólo pueden someterse a imposición en ese Estado, a no ser que
la empresa realice su actividad en el otro Estado contratante por
medio de un establecimiento permanente situado en él. Si la em-
presa realiza su actividad de dicha manera, los beneficios de la
empresa pueden someterse a imposición en el otro Estado, pero
sólo en la medida en que sean imputables a ese establecimien-
to permanente.
(2) Sin perjuicio de las disposiciones del apartado 3, cuando
una empresa de un Estado contratante realice su actividad en el
otro Estado contratante por medio de un establecimiento per-
manente situado en él, en cada Estado contratante se atribuirán
a dicho establecimiento permanente los beneficios que el mis-
mo hubiera podido obtener de ser una empresa distinta y sepa-
rada que realizase las mismas o similares actividades, en las mis-
mas o similares condiciones y tratase con total independencia
con la empresa de la que es establecimiento permanente.
(3) Para la determinación del beneficio del establecimiento
permanente se permitirá la deducción de los gastos realizados
para los fines del establecimiento permanente, comprendidos
los gastos de dirección y generales de administración para los
mismos fines, tanto si se efectúan en el Estado contratante en
que se encuentra el establecimiento permanente como en otra
parte.
(4) No se atribuirán beneficios a un establecimiento perma-
nente por razón de la simple compra de bienes o mercancías por
ese establecimiento permanente para la empresa.
(5) A los efectos de los apartados anteriores, los beneficios
imputables al establecimiento permanente se determinarán cada
año por el mismo método, a no ser que existan motivos válidos
y suficientes para proceder de otra forma.
(6) Cuando los beneficios comprendan rentas reguladas se-
paradamente en otros artículos de este Convenio, las disposi-
ciones de aquéllos no quedarán afectadas por las del presente
artículo.
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 7; Español; unreviewed source text, current applicability unverified; /editions/de-spain-2012-base/es/articles/article-7/
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.
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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.