(1) Las rentas que un residente de un Estado Contratante ob-
tenga de bienes inmuebles (incluidas las rentas de explotacio-
nes agrícolas y forestales) situados en el otro Estado Contratan-
te podrán someterse a imposición en este otro Estado.
(2) La expresión “bienes inmuebles” tiene el significado que
le atribuye la legislación del Estado Contratante en el cual estén
sitos los bienes en cuestión. Dicha expresión comprende en todo
caso los accesorios de los bienes inmuebles, el inventario de se-
movientes y demás bienes muebles de las explotaciones agrí-
colas y forestales, los derechos a los que se apliquen las dispo-
siciones de derecho privado relativas a los bienes raíces, el
usufructo de bienes inmuebles y los derechos a percibir pagos
variables o fijos por la explotación o la concesión de la
explotación de yacimientos minerales, manantiales y otros
recursos naturales; los buques y aeronaves no se consideran
bienes inmuebles.
(3) Las disposiciones del párrafo 1 se aplicarán a las rentas
derivadas del uso directo, arrendamiento o aparcería, así como
de cualquier otra forma de explotación de bienes inmuebles.
(4) Las disposiciones de los párrafos 1 y 3 se aplicarán igual-
mente a las rentas derivadas de los bienes inmuebles de una
empresa.
Citation to select or copy
Germany / Uruguay; BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol); edition de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24; article 6; Español; unreviewed source text, current applicability unverified; /editions/de-uruguay-2011-base/es/articles/article-6/
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.
Source & edition
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Text available here
Deutsch, Español
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2011-10-24
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2010-03-09
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.