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      "source_page": 1,
      "text": "der Steuern vom Einkommen und vom Vermögen wird zugestimmt. Das Abkom-"
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      "text": "Das vorstehende Gesetz wird hiermit ausgefertigt. Es ist im Bundesgesetz-"
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      "text": "deseando concluir un Convenio para evitar la doble imposi-"
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      "text": "auf dem Gebiet der Steuern vom Einkommen und vom Vermö-"
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      "text": "(1) Dieses Abkommen gilt, ohne Rücksicht auf die Art der Er-"
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      "text": "(2) Se consideran impuestos sobre la renta y sobre el patri-"
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      "source_page": 2,
      "text": "alle Steuern, die vom Gesamteinkommen, vom Gesamtvermö-"
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      "text": "gen oder von Teilen des Einkommens oder des Vermögens er-"
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      "source_page": 2,
      "text": "ganancias derivadas de la enajenación de bienes muebles o in-"
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      "text": "Lohnsummensteuern sowie der Steuern vom Vermögens -"
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      "text": "(3) Zu den zurzeit bestehenden Steuern, für die das Abkom-"
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      "text": "(4) El Convenio se aplicará igualmente a los impuestos de na-"
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      "text": "Wesentlichen ähnlicher Art, die nach der Unterzeichnung des Ab-"
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      "text": "turaleza idéntica o análoga que se establezcan con posteriori-"
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      "text": "sustituyan. Las autoridades competentes de los Estados contra-"
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      "source_page": 3,
      "text": "teilen einander die in ihren Steuergesetzen eingetretenen bedeut-"
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      "line_id": "pdf-003-line-025",
      "source_page": 3,
      "text": "samen Änderungen mit, soweit dies für die Anwendung des Ab-"
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      "line_id": "pdf-003-line-039",
      "source_page": 3,
      "text": "Vertragsstaat“ je nach dem Zusammenhang die Bundes -"
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      "source_page": 3,
      "text": "contratante” significan la República Federal de Alemania, de-"
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      "source_page": 3,
      "text": "utilizadas en sentido geográfico, significan el territorio del Es-"
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      "text": "fondo marino, su subsuelo y la columna de agua supraya-"
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      "text": "Übereinstimmung mit dem Völkerrecht und seinen innerstaat-"
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      "source_page": 3,
      "text": "lichen Rechtsvorschriften souveräne Rechte und Hoheits -"
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      "line_id": "pdf-003-line-058",
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      "text": "de su legislación interna a los efectos de la exploración, ex-"
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      "line_id": "pdf-003-line-059",
      "source_page": 3,
      "text": "Erhaltung und Bewirtschaftung der lebenden und nicht leben-"
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      "source_page": 3,
      "text": "b) umfasst der Ausdruck „Person“ natürliche Personen, Gesell-"
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      "flags": [
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      "source_page": 3,
      "text": "b) el término “persona” comprende las personas físicas, las so-"
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      "flags": [
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      "line_id": "pdf-003-line-078",
      "source_page": 3,
      "text": "e) las expresiones “empresa de un Estado contratante” y “em-"
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      "line_id": "pdf-003-line-080",
      "source_page": 3,
      "text": "presa del otro Estado contratante” significan, respectivamen-"
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      "text": "ein Unternehmen, das von einer in einem Vertragsstaat an-"
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      "line_id": "pdf-003-line-085",
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      "text": "von einer im anderen Vertragsstaat ansässigen Person be-"
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      "source_page": 3,
      "text": "f) bedeutet der Ausdruck „internationaler Verkehr“ jede Beför-"
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      "line_id": "pdf-003-line-093",
      "source_page": 3,
      "text": "su sede de dirección efectiva en un Estado contratante, sal-"
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      "line_id": "pdf-003-line-094",
      "source_page": 3,
      "text": "einem Vertragsstaat betrieben wird, es sei denn, die Be -"
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    {
      "flags": [
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      "line_id": "pdf-003-line-095",
      "source_page": 3,
      "text": "vo cuando el medio de transporte se explote únicamente en-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-003-line-104",
      "source_page": 3,
      "text": "en el caso de España: el Ministro de Economía y Hacien-"
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      "line_id": "pdf-003-line-116",
      "source_page": 3,
      "text": "en relación con Alemania: todo alemán en el sentido otor-"
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      "line_id": "pdf-003-line-117",
      "source_page": 3,
      "text": "Grundgesetzes für die Bundesrepublik Deutschland so-"
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      "line_id": "pdf-003-line-118",
      "source_page": 3,
      "text": "gado a este término por la Ley Fundamental para la Re-"
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      "line_id": "pdf-003-line-120",
      "source_page": 3,
      "text": "pública Federal de Alemania y toda persona jurídica, so-"
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    {
      "flags": [
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      "line_id": "pdf-003-line-128",
      "source_page": 3,
      "text": "alle natürlichen Personen, die die spanische Staats-"
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      "line_id": "pdf-004-line-013",
      "source_page": 4,
      "text": "schließt der Ausdruck „Geschäftstätigkeit“ auch die Aus-"
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      "line_id": "pdf-004-line-016",
      "source_page": 4,
      "text": "übung einer freiberuflichen oder sonstigen selbständigen Tä-"
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      "flags": [
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      "line_id": "pdf-004-line-020",
      "source_page": 4,
      "text": "(2) Bei der Anwendung des Abkommens durch einen Ver-"
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      "line_id": "pdf-004-line-022",
      "source_page": 4,
      "text": "tragsstaat hat, wenn der Zusammenhang nichts anderes erfor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-004-line-023",
      "source_page": 4,
      "text": "un Estado contratante, cualquier término o expresión no defini-"
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      "flags": [
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      "source_page": 4,
      "text": "dert, jeder im Abkommen nicht definierte Ausdruck die Bedeu-"
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      "source_page": 4,
      "text": "wobei die Bedeutung nach dem in diesem Staat anzuwenden-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-031",
      "source_page": 4,
      "text": "que son objeto del Convenio, prevaleciendo el significado atri-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-004-line-033",
      "source_page": 4,
      "text": "buido por la legislación fiscal sobre el que resultaría de otras ra-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-004-line-045",
      "source_page": 4,
      "text": "la legislación de ese Estado, un estado federado y toda subdivi-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-004-line-048",
      "source_page": 4,
      "text": "ständigen Aufenthalts, des Ortes ihrer Geschäftsleitung oder ei-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-051",
      "source_page": 4,
      "text": "otro criterio de naturaleza análoga, incluyendo también a ese Es-"
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      "flags": [
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      "line_id": "pdf-004-line-052",
      "source_page": 4,
      "text": "auch diesen Staat, seine Länder und ihre Gebietskörperschaf-"
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      "source_page": 4,
      "text": "ten. Der Ausdruck umfasst jedoch nicht eine Person, die in die-"
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      "flags": [
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      "line_id": "pdf-004-line-059",
      "source_page": 4,
      "text": "por la renta que obtengan de fuentes situadas en el citado Esta-"
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      "flags": [
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      "line_id": "pdf-004-line-061",
      "source_page": 4,
      "text": "(2) Ist nach Absatz 1 eine natürliche Person in beiden Ver-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-071",
      "source_page": 4,
      "text": "una vivienda permanente a su disposición en ambos Esta-"
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    {
      "flags": [
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      "line_id": "pdf-004-line-079",
      "source_page": 4,
      "text": "b) si no pudiera determinarse el Estado en el que dicha perso-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-004-line-083",
      "source_page": 4,
      "text": "vivienda permanente a su disposición en ninguno de los Es-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-004-line-095",
      "source_page": 4,
      "text": "d) si fuera nacional de ambos Estados, o no lo fuera de ningu-"
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    {
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      "line_id": "pdf-004-line-096",
      "source_page": 4,
      "text": "der Staaten, so regeln die zuständigen Behörden der Ver-"
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    {
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        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-004-line-104",
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      "text": "ansässig, in dem sich der Ort ihrer tatsächlichen Geschäfts -"
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      "flags": [
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      "line_id": "pdf-004-line-105",
      "source_page": 4,
      "text": "Estados contratantes, se la considerará residente exclusivamen-"
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      "flags": [
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      "line_id": "pdf-004-line-112",
      "source_page": 4,
      "text": "(1) Im Sinne dieses Abkommens bedeutet der Ausdruck „Be-"
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      "flags": [
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      "line_id": "pdf-004-line-113",
      "source_page": 4,
      "text": "(1) A los efectos del presente Convenio, la expresión “esta-"
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      "source_page": 4,
      "text": "blecimiento permanente” significa un lugar fijo de negocios me-"
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      "line_id": "pdf-005-line-007",
      "source_page": 5,
      "text": "oder eine andere Stätte der Ausbeutung natürlicher Ressour-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-010",
      "source_page": 5,
      "text": "(3) Eine Bauausführung oder Montage ist nur dann eine Be-"
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    {
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      "line_id": "pdf-005-line-013",
      "source_page": 5,
      "text": "o instalación constituyen un establecimiento permanente única-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-015",
      "source_page": 5,
      "text": "(4) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "source_page": 5,
      "text": "fin de comprar bienes o mercancías, o de recoger informa-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-005-line-046",
      "source_page": 5,
      "text": "Zweck unterhalten wird, für das Unternehmen andere Tätig-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-047",
      "source_page": 5,
      "text": "fin de realizar para la empresa cualquier otra actividad de ca-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-048",
      "source_page": 5,
      "text": "keiten auszuüben, die vorbereitender Art sind oder eine Hilfs-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-054",
      "source_page": 5,
      "text": "fin de realizar cualquier combinación de las actividades men-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-005-line-059",
      "source_page": 5,
      "text": "Geschäftseinrichtung vorbereitender Art ist oder eine Hilfs -"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-063",
      "source_page": 5,
      "text": "(5) Ist eine Person – mit Ausnahme eines unabhängigen Ver-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-068",
      "source_page": 5,
      "text": "aplicable el apartado 6, actúe por cuenta de una empresa y ten-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-074",
      "source_page": 5,
      "text": "considerará que esa empresa tiene un establecimiento perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-075",
      "source_page": 5,
      "text": "alle von der Person für das Unternehmen ausgeübten Tätigkei-"
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    {
      "flags": [
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      ],
      "line_id": "pdf-005-line-076",
      "source_page": 5,
      "text": "nente en ese Estado respecto de las actividades que dicha per-"
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      "flags": [
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      "line_id": "pdf-005-line-077",
      "source_page": 5,
      "text": "ten eine Betriebsstätte, es sei denn, diese Tätigkeiten beschrän-"
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    {
      "flags": [
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      "line_id": "pdf-005-line-081",
      "source_page": 5,
      "text": "sie durch eine feste Geschäftseinrichtung ausgeübt, diese Ein-"
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      "flags": [
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      "source_page": 5,
      "text": "richtung nach dem genannten Absatz nicht zu einer Betriebsstät-"
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      "text": "(6) No se considera que una empresa tiene un establecimien-"
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      "line_id": "pdf-005-line-092",
      "source_page": 5,
      "text": "dort seine Tätigkeit durch einen Makler, Kommissionär oder ei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-093",
      "source_page": 5,
      "text": "que realice sus actividades en ese Estado por medio de un co-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-094",
      "source_page": 5,
      "text": "nen anderen unabhängigen Vertreter ausübt, sofern diese Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-095",
      "source_page": 5,
      "text": "rredor, un comisionista general o cualquier otro agente indepen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-100",
      "source_page": 5,
      "text": "(7) El hecho de que una sociedad residente de un Estado con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-101",
      "source_page": 5,
      "text": "Gesellschaft eine Gesellschaft beherrscht oder von einer Gesell-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-102",
      "source_page": 5,
      "text": "tratante controle una sociedad residente del otro Estado contra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-106",
      "source_page": 5,
      "text": "empresariales en ese otro Estado (ya sea por medio de estable-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-108",
      "source_page": 5,
      "text": "Weise) ihre Tätigkeit ausübt, wird keine der beiden Gesellschaf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-109",
      "source_page": 5,
      "text": "a cualquiera de estas sociedades en establecimiento permanen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-116",
      "source_page": 5,
      "text": "(1) Einkünfte, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-117",
      "source_page": 5,
      "text": "(1) Las rentas que un residente de un Estado contratante ob-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-005-line-118",
      "source_page": 5,
      "text": "tenga de bienes inmuebles (incluidas las rentas de explotacio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-003",
      "source_page": 6,
      "text": "aus land- und forstwirtschaftlichen Betrieben) bezieht, das im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-004",
      "source_page": 6,
      "text": "nes agrícolas o forestales) situados en el otro Estado contratan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-008",
      "source_page": 6,
      "text": "(2) Der Ausdruck „unbewegliches Vermögen“ hat die Bedeu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-025",
      "source_page": 6,
      "text": "por la explotación, o la concesión de la explotación, de yacimien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-026",
      "source_page": 6,
      "text": "anderen natürlichen Ressourcen; See-, Binnenschiffe und Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-029",
      "source_page": 6,
      "text": "embarcaciones y aeronaves no tendrán la consideración de bie -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-032",
      "source_page": 6,
      "text": "(3) Las disposiciones del apartado 1 son aplicables a los ren-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-040",
      "source_page": 6,
      "text": "den Eigentümer dieser Aktien oder Anteile unmittelbar oder mit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-041",
      "source_page": 6,
      "text": "derechos atribuyan directa o indirectamente al propietario de di-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-043",
      "source_page": 6,
      "text": "chas acciones o participaciones o derechos, el derecho al disfru-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-052",
      "source_page": 6,
      "text": "(5) Die Absätze 1, 3 und 4 gelten auch für Einkünfte aus unbe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-061",
      "source_page": 6,
      "text": "(1) Gewinne eines Unternehmens eines Vertragsstaats kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-068",
      "source_page": 6,
      "text": "medio de un establecimiento permanente situado en él. Si la em-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-073",
      "source_page": 6,
      "text": "insoweit, als sie dieser Betriebsstätte zugerechnet werden kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-074",
      "source_page": 6,
      "text": "sólo en la medida en que sean imputables a ese establecimien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-081",
      "source_page": 6,
      "text": "aus, so werden vorbehaltlich des Absatzes 3 in jedem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-082",
      "source_page": 6,
      "text": "otro Estado contratante por medio de un establecimiento per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-083",
      "source_page": 6,
      "text": "staat dieser Betriebsstätte die Gewinne zugerechnet, die sie hät-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-086",
      "source_page": 6,
      "text": "a dicho establecimiento permanente los beneficios que el mis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-088",
      "source_page": 6,
      "text": "mo hubiera podido obtener de ser una empresa distinta y sepa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-089",
      "source_page": 6,
      "text": "Unternehmen ausgeübt hätte und im Verkehr mit dem Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-090",
      "source_page": 6,
      "text": "rada que realizase las mismas o similares actividades, en las mis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-095",
      "source_page": 6,
      "text": "(3) Bei der Ermittlung der Gewinne einer Betriebsstätte wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-099",
      "source_page": 6,
      "text": "einschließlich der Geschäftsführungs- und allgemeinen Verwal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-109",
      "source_page": 6,
      "text": "(4) No se atribuirán beneficios a un establecimiento perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-110",
      "source_page": 6,
      "text": "das Unternehmen wird einer Betriebsstätte kein Gewinn zuge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-122",
      "source_page": 6,
      "text": "(6) Gehören zu den Gewinnen Einkünfte, die in anderen Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-123",
      "source_page": 6,
      "text": "(6) Cuando los beneficios comprendan rentas reguladas se-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-124",
      "source_page": 6,
      "text": "keln dieses Abkommens behandelt werden, so werden die Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-125",
      "source_page": 6,
      "text": "paradamente en otros artículos de este Convenio, las disposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-006-line-126",
      "source_page": 6,
      "text": "stimmungen jener Artikel durch die Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-007",
      "source_page": 7,
      "text": "(1) Gewinne aus dem Betrieb von Seeschiffen oder Luftfahr-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-009",
      "source_page": 7,
      "text": "zeugen im internationalen Verkehr können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-015",
      "source_page": 7,
      "text": "(2) Gewinne aus dem Betrieb von Schiffen, die der Binnen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-016",
      "source_page": 7,
      "text": "(2) Los beneficios procedentes de la explotación de embar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-018",
      "source_page": 7,
      "text": "caciones utilizadas en el transporte interior sólo pueden someter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-020",
      "source_page": 7,
      "text": "se a imposición en el Estado contratante en que se encuentre si-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-023",
      "source_page": 7,
      "text": "(3) Für die Zwecke dieses Artikels beinhaltet der Begriff „Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-024",
      "source_page": 7,
      "text": "(3) A los efectos de este artículo, la expresión “beneficios pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-026",
      "source_page": 7,
      "text": "cedentes de la explotación de buques, aeronaves o embarca-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-029",
      "source_page": 7,
      "text": "a) der gelegentlichen Vermietung leerer Seeschiffe, Luftfahrzeu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-035",
      "source_page": 7,
      "text": "Trailern und zugehöriger Ausstattung, die dem Transport die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-036",
      "source_page": 7,
      "text": "equipos auxiliares utilizados para el transporte de los conte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-039",
      "source_page": 7,
      "text": "wenn diese Tätigkeiten zum Betrieb von Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-041",
      "source_page": 7,
      "text": "fahrzeugen im internationalen Verkehr oder Binnenschiffen ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-042",
      "source_page": 7,
      "text": "los buques o aeronaves en tráfico internacional o de las embar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-046",
      "source_page": 7,
      "text": "(4) Si la sede de dirección efectiva de una empresa de trans-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-047",
      "source_page": 7,
      "text": "eines Unternehmens der Seeschifffahrt oder der Binnenschiff-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-050",
      "source_page": 7,
      "text": "buque o embarcación, se considerará situada en el Estado con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-051",
      "source_page": 7,
      "text": "gelegen, in dem der Heimathafen des Seeschiffes oder des Bin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-052",
      "source_page": 7,
      "text": "tratante donde esté el puerto base del buque o de la embarca-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-055",
      "source_page": 7,
      "text": "dem Vertragsstaat, in dem die Person ansässig ist, die das See-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-056",
      "source_page": 7,
      "text": "del que sea residente la persona que explota el buque o la em-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-059",
      "source_page": 7,
      "text": "(5) Die Absätze 1 und 2 gelten auch für Gewinne aus der Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-060",
      "source_page": 7,
      "text": "(5) Las disposiciones de los apartados 1 y 2 se aplican tam-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-064",
      "source_page": 7,
      "text": "“pool”, en una explotación en común o en un organismo de ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-072",
      "source_page": 7,
      "text": "a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-073",
      "source_page": 7,
      "text": "a) una empresa de un Estado contratante participe directa o in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-074",
      "source_page": 7,
      "text": "telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-079",
      "source_page": 7,
      "text": "b) dieselben Personen unmittelbar oder mittelbar an der Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-081",
      "source_page": 7,
      "text": "schäftsleitung, der Kontrolle oder dem Kapital eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-084",
      "source_page": 7,
      "text": "Estado contratante y de una empresa del otro Estado con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-087",
      "source_page": 7,
      "text": "und in diesen Fällen die beiden Unternehmen in ihren kaufmän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-089",
      "source_page": 7,
      "text": "nischen oder finanziellen Beziehungen an vereinbarte oder aufer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-092",
      "source_page": 7,
      "text": "impuestas que difieran de las que serían acordadas por empre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-095",
      "source_page": 7,
      "text": "dürfen die Gewinne, die eines der Unternehmen ohne diese Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-098",
      "source_page": 7,
      "text": "de hecho no se han realizado a causa de las mismas, podrán in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-100",
      "source_page": 7,
      "text": "cluirse en los beneficios de esa empresa y someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-103",
      "source_page": 7,
      "text": "(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-105",
      "source_page": 7,
      "text": "nehmens dieses Staates Gewinne zugerechnet – und entspre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-113",
      "source_page": 7,
      "text": "Gewinnen um solche handelt, die das Unternehmen des erstge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-114",
      "source_page": 7,
      "text": "incluidos son beneficios que habrían sido realizados por la em-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-118",
      "source_page": 7,
      "text": "convenidas entre las dos empresas hubieran sido las que se hu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-120",
      "source_page": 7,
      "text": "biesen convenido entre empresas independientes, ese otro Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-121",
      "source_page": 7,
      "text": "würden, so nimmt der andere Staat eine entsprechende Ände-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-124",
      "source_page": 7,
      "text": "ha gravado esos beneficios. Para determinar dicho ajuste se ten-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-125",
      "source_page": 7,
      "text": "dieser Änderung sind die übrigen Bestimmungen dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-007-line-127",
      "source_page": 7,
      "text": "mens zu berücksichtigen; erforderlichenfalls werden die zustän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-007",
      "source_page": 8,
      "text": "(1) Dividenden, die eine in einem Vertragsstaat ansässige Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-013",
      "source_page": 8,
      "text": "(2) Diese Dividenden können jedoch auch in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-014",
      "source_page": 8,
      "text": "(2) Sin embargo, dichos dividendos pueden someterse tam-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-016",
      "source_page": 8,
      "text": "bién a imposición en el Estado contratante en que resida la so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-017",
      "source_page": 8,
      "text": "ist, nach dem Recht dieses Staates besteuert werden; die Steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-018",
      "source_page": 8,
      "text": "ciedad que paga los dividendos y según la legislación de ese Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-025",
      "source_page": 8,
      "text": "a) 5 por ciento del importe bruto de los dividendos si el benefi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-026",
      "source_page": 8,
      "text": "Nutzungsberechtigte eine Gesellschaft (jedoch keine Perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-030",
      "source_page": 8,
      "text": "über mindestens 10 vom Hundert des Kapitals der die Divi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-031",
      "source_page": 8,
      "text": "inmobiliaria “real estate investment company”) que posea di-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-033",
      "source_page": 8,
      "text": "rectamente al menos el 10 por ciento del capital de la socie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-041",
      "source_page": 8,
      "text": "Bezug auf die Gewinne, aus denen die Dividenden gezahlt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-046",
      "source_page": 8,
      "text": "(3) El término “dividendos” en el sentido de este artículo sig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-047",
      "source_page": 8,
      "text": "bedeutet Einkünfte aus Aktien, Genussrechten oder Genuss-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-049",
      "source_page": 8,
      "text": "scheinen, Kuxen, Gründeranteilen oder anderen Rechten – aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-050",
      "source_page": 8,
      "text": "de disfrute, de las partes de minas y de fundador u otros dere-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-053",
      "source_page": 8,
      "text": "Einkünfte, die nach dem Recht des Staates, in dem die ausschüt-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-055",
      "source_page": 8,
      "text": "tende Gesellschaft ansässig ist, den Einkünften aus Aktien steu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-058",
      "source_page": 8,
      "text": "Estado del que la sociedad que realiza la distribución sea resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-063",
      "source_page": 8,
      "text": "(4) Las disposiciones de los apartados 1 y 2 no son aplica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-080",
      "source_page": 8,
      "text": "obtenga beneficios o rentas procedentes del otro Estado con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-082",
      "source_page": 8,
      "text": "tratante, ese otro Estado no podrá exigir ningún impuesto so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-087",
      "source_page": 8,
      "text": "dass die Beteiligung, für die die Dividenden gezahlt werden, tat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-088",
      "source_page": 8,
      "text": "Estado o la participación que genera los dividendos esté vincu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-089",
      "source_page": 8,
      "text": "sächlich zu einer im anderen Staat gelegenen Betriebsstätte ge-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-091",
      "source_page": 8,
      "text": "hört, noch Gewinne der Gesellschaft einer Steuer für nicht aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-094",
      "source_page": 8,
      "text": "sociedad a un impuesto sobre los mismos, aunque los dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-097",
      "source_page": 8,
      "text": "teilweise aus im anderen Staat erzielten Gewinnen oder Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-098",
      "source_page": 8,
      "text": "parcialmente, en beneficios o rentas procedentes de ese otro Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-107",
      "source_page": 8,
      "text": "Nutzungsberechtigter im anderen Vertragsstaat ansässig ist, kön-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-108",
      "source_page": 8,
      "text": "beneficiario efectivo sea un residente del otro Estado contratan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-111",
      "source_page": 8,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Zinsen“ be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-112",
      "source_page": 8,
      "text": "(2) El termino “intereses” en el sentido de este artículo signi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-113",
      "source_page": 8,
      "text": "deutet Einkünfte aus Forderungen jeder Art, auch wenn die For-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-116",
      "source_page": 8,
      "text": "sin garantía hipotecaria o cláusula de participación en los bene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-118",
      "source_page": 8,
      "text": "ficios del deudor, y en particular, los rendimientos de valores pú-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-122",
      "source_page": 8,
      "text": "primas y lotes unidos a esos títulos. A efectos del presente artí-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-123",
      "source_page": 8,
      "text": "und der Gewinne aus Losanleihen. Zuschläge für verspätete Zah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-127",
      "source_page": 8,
      "text": "(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-128",
      "source_page": 8,
      "text": "(3) Las disposiciones del apartado 1 no se aplican si el bene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-129",
      "source_page": 8,
      "text": "ficiario efectivo de los intereses, residente de un Estado contra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-008-line-130",
      "source_page": 8,
      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-003",
      "source_page": 9,
      "text": "durch eine dort gelegene Betriebsstätte ausübt und die Forde-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-004",
      "source_page": 9,
      "text": "intereses, una actividad económica por medio de un estableci-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-005",
      "source_page": 9,
      "text": "rung, für die die Zinsen gezahlt werden, tatsächlich zu dieser Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-008",
      "source_page": 9,
      "text": "genera los intereses está vinculado efectivamente a dicho esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-009",
      "source_page": 9,
      "text": "blecimiento permanente. En tal caso se aplicarán las disposicio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-009-line-011",
      "source_page": 9,
      "text": "(4) Bestehen zwischen dem Schuldner und dem Nutzungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-015",
      "source_page": 9,
      "text": "besondere Beziehungen und übersteigen deshalb die Zinsen, ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-018",
      "source_page": 9,
      "text": "cuenta del crédito por el que se paguen, exceda del que hubie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-021",
      "source_page": 9,
      "text": "vereinbart hätten, so wird dieser Artikel nur auf den letztgenann-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-022",
      "source_page": 9,
      "text": "tales relaciones, las disposiciones de este artículo no se aplica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-024",
      "source_page": 9,
      "text": "rán más que a este último importe. En tal caso, la cuantía en ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-026",
      "source_page": 9,
      "text": "ceso podrá someterse a imposición de acuerdo con la legisla-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-027",
      "source_page": 9,
      "text": "Berücksichtigung der anderen Bestimmungen dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-038",
      "source_page": 9,
      "text": "beneficiario efectivo sea un residente del otro Estado contratan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-041",
      "source_page": 9,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Lizenzge -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-042",
      "source_page": 9,
      "text": "(2) El término “cánones” empleado en el presente artículo, sig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-045",
      "source_page": 9,
      "text": "oder das Recht auf Benutzung von Urheberrechten, einschließ-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-048",
      "source_page": 9,
      "text": "cinematográficas y las películas, cintas y otros medios de repro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-050",
      "source_page": 9,
      "text": "ducción de la imagen y el sonido, de patentes, marcas de fábri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-051",
      "source_page": 9,
      "text": "Warenzeichen, Mustern oder Modellen, Plänen, geheimen For-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-052",
      "source_page": 9,
      "text": "ca o de comercio, dibujos o modelos, planos, fórmulas o proce-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-055",
      "source_page": 9,
      "text": "Benutzung gewerblicher, kaufmännischer oder wissenschaft -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-057",
      "source_page": 9,
      "text": "licher Ausrüstungen oder für die Mitteilung gewerblicher, kauf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-062",
      "source_page": 9,
      "text": "naturaleza percibidos como contraprestación por el uso o la con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-064",
      "source_page": 9,
      "text": "cesión de uso del nombre o la imagen de una persona o cual-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-065",
      "source_page": 9,
      "text": "Namen, Bildern oder sonstigen vergleichbaren Persönlichkeits-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-066",
      "source_page": 9,
      "text": "quier otro derecho de imagen o sobre la identidad, o por la gra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-071",
      "source_page": 9,
      "text": "(3) Absatz 1 ist nicht anzuwenden, wenn der in einem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-073",
      "source_page": 9,
      "text": "tragsstaat ansässige Nutzungsberechtigte im anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-075",
      "source_page": 9,
      "text": "staat, aus dem die Lizenzgebühren stammen, eine Geschäfts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-082",
      "source_page": 9,
      "text": "el derecho o bien por el que se pagan los cánones está vincula-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-086",
      "source_page": 9,
      "text": "(4) Bestehen zwischen dem Schuldner und dem Nutzungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-009-line-090",
      "source_page": 9,
      "text": "besondere Beziehungen und übersteigen deshalb die Lizenz -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-093",
      "source_page": 9,
      "text": "cuenta del uso, derecho o información por los que se pagan, ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-094",
      "source_page": 9,
      "text": "Betrag, den Schuldner und Nutzungsberechtigter ohne diese Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-095",
      "source_page": 9,
      "text": "ceda del que habrían convenido el deudor y el beneficiario efec-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-098",
      "source_page": 9,
      "text": "letzteren Betrag angewendet. In diesem Fall kann der überstei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-102",
      "source_page": 9,
      "text": "unter Berücksichtigung der anderen Bestimmungen dieses Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-103",
      "source_page": 9,
      "text": "con la legislación de cada Estado contratante, teniendo en cuen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-110",
      "source_page": 9,
      "text": "(1) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-113",
      "source_page": 9,
      "text": "obtenga de la enajenación de bienes inmuebles tal como se de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-115",
      "source_page": 9,
      "text": "finen en el artículo 6, situados en el otro Estado contratante, pue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-118",
      "source_page": 9,
      "text": "(2) Gewinne, die eine in einem Vertragsstaat ansässige Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-122",
      "source_page": 9,
      "text": "– oder vergleichbarer Beteiligungen – erzielt, deren Aktivvermö-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-125",
      "source_page": 9,
      "text": "al menos en un 50 por ciento, directa o indirectamente, en bie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-009-line-126",
      "source_page": 9,
      "text": "aus unbeweglichem Vermögen besteht, das im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-005",
      "source_page": 10,
      "text": "Rechten, die den Eigentümer unmittelbar oder mittelbar zur Nut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-008",
      "source_page": 10,
      "text": "otorguen al propietario de dichas acciones, participaciones o de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-014",
      "source_page": 10,
      "text": "(4) Las ganancias derivadas de la enajenación de bienes mue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-010-line-015",
      "source_page": 10,
      "text": "das Betriebsvermögen einer Betriebsstätte ist, die ein Unter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-016",
      "source_page": 10,
      "text": "bles que formen parte del activo de un establecimiento perma-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-017",
      "source_page": 10,
      "text": "nehmen eines Vertragsstaats im anderen Vertragsstaat hat, ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-021",
      "source_page": 10,
      "text": "solchen Betriebsstätte (allein oder mit dem übrigen Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-023",
      "source_page": 10,
      "text": "men) erzielt werden, können in dem anderen Vertragsstaat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-027",
      "source_page": 10,
      "text": "(5) Gewinne aus der Veräußerung von Seeschiffen oder Luft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-030",
      "source_page": 10,
      "text": "aeronaves explotados en tráfico internacional, de embarcacio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-032",
      "source_page": 10,
      "text": "nes utilizadas en el transporte interior o de bienes muebles afec-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-034",
      "source_page": 10,
      "text": "tos a la explotación de tales buques, aeronaves o embarcacio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-037",
      "source_page": 10,
      "text": "sich der Ort der tatsächlichen Geschäftsleitung des Unterneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-046",
      "source_page": 10,
      "text": "y 5 sólo pueden someterse a imposición en el Estado contratan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-050",
      "source_page": 10,
      "text": "(7) Cuando una persona física haya sido residente de un Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-052",
      "source_page": 10,
      "text": "tado contratante durante cinco o más años y se convierta en re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-054",
      "source_page": 10,
      "text": "sidente del otro Estado contratante, lo dispuesto en el aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-059",
      "source_page": 10,
      "text": "aus Anteilen an einer Gesellschaft erzielt, nach seinen innerstaat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-061",
      "source_page": 10,
      "text": "lichen Rechtsvorschriften zu besteuern, vorausgesetzt, die Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-065",
      "source_page": 10,
      "text": "Zeitpunkt des Wegzugs der natürlichen Person aus dem erstge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-079",
      "source_page": 10,
      "text": "ansässige Person aus unselbständiger Arbeit bezieht, nur in die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-080",
      "source_page": 10,
      "text": "por un residente de un Estado contratante por razón de un em-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-081",
      "source_page": 10,
      "text": "sem Staat besteuert werden, es sei denn, die Arbeit wird im an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-085",
      "source_page": 10,
      "text": "können die dafür bezogenen Vergütungen im anderen Staat be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-090",
      "source_page": 10,
      "text": "(2) No obstante lo dispuesto en el apartado 1, las remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-091",
      "source_page": 10,
      "text": "in einem Vertragsstaat ansässige Person für eine im anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-093",
      "source_page": 10,
      "text": "tragsstaat ausgeübte unselbständige Arbeit bezieht, nur im erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-094",
      "source_page": 10,
      "text": "razón de un empleo ejercido en el otro Estado contratante pue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-096",
      "source_page": 10,
      "text": "den someterse a imposición exclusivamente en el Estado men-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-099",
      "source_page": 10,
      "text": "a) el perceptor permanece en el otro Estado durante un perío-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-102",
      "source_page": 10,
      "text": "der während des betreffenden Steuerjahres beginnt oder en-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-106",
      "source_page": 10,
      "text": "b) die Vergütungen von einem Arbeitgeber oder für einen Arbeit-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-111",
      "source_page": 10,
      "text": "c) die Vergütungen nicht von einer Betriebsstätte getragen wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-112",
      "source_page": 10,
      "text": "c) las remuneraciones no las soporta un establecimiento per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-115",
      "source_page": 10,
      "text": "(3) Ungeachtet der vorstehenden Bestimmungen dieses Arti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-116",
      "source_page": 10,
      "text": "(3) No obstante las disposiciones precedentes de este artícu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-118",
      "source_page": 10,
      "text": "lo, las remuneraciones obtenidas por razón de un empleo ejerci-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-120",
      "source_page": 10,
      "text": "do a bordo de un buque, aeronave o transporte de carretera ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-121",
      "source_page": 10,
      "text": "internationalen Verkehr betrieben wird, oder an Bord eines Schif-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-123",
      "source_page": 10,
      "text": "fes, das der Binnenschifffahrt dient, ausgeübt wird, in dem Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-124",
      "source_page": 10,
      "text": "utilizada en el transporte interior, pueden someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-010-line-125",
      "source_page": 10,
      "text": "tragsstaat besteuert werden, in dem sich der Ort der tatsächli-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-008",
      "source_page": 11,
      "text": "Las participaciones y otras retribuciones similares que un re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-011",
      "source_page": 11,
      "text": "ihrer Eigenschaft als Mitglied des Aufsichts- oder Verwaltungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-013",
      "source_page": 11,
      "text": "rats einer Gesellschaft bezieht, die im anderen Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-023",
      "source_page": 11,
      "text": "in einem Vertragsstaat ansässige Person als Künstler, wie Büh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-026",
      "source_page": 11,
      "text": "de su actividad personal en el otro Estado contratante en cali-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-027",
      "source_page": 11,
      "text": "als Sportler aus ihrer im anderen Vertragsstaat persönlich aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-028",
      "source_page": 11,
      "text": "dad de artista del espectáculo, actor de teatro, cine, radio o te-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-030",
      "source_page": 11,
      "text": "levisión, o en calidad de músico, o como deportista, pueden so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-032",
      "source_page": 11,
      "text": "(2) Fließen Einkünfte aus einer von einem Künstler oder Sport-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-036",
      "source_page": 11,
      "text": "dem Künstler oder Sportler selbst, sondern einer anderen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-045",
      "source_page": 11,
      "text": "(3) Las disposiciones de los apartados 1 y 2 no son aplica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-048",
      "source_page": 11,
      "text": "Tätigkeiten im Rahmen von Kultur- oder Sportaustauschpro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-049",
      "source_page": 11,
      "text": "artista o deportista se financian total o sustancialmente con fon-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-051",
      "source_page": 11,
      "text": "dos públicos de cualquiera de los Estados contratantes, sus es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-055",
      "source_page": 11,
      "text": "el marco de programas de intercambio cultural o deportivo apro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-056",
      "source_page": 11,
      "text": "Gebietskörperschaften unterstützt werden. In diesem Fall wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-059",
      "source_page": 11,
      "text": "derivadas del ejercicio de dichas actividades únicamente se so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-061",
      "source_page": 11,
      "text": "meterán a imposición en el Estado contratante del que sea resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-067",
      "source_page": 11,
      "text": "(1) Vorbehaltlich des Artikels 18 Absatz 2 können Ruhegehäl-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-068",
      "source_page": 11,
      "text": "(1) Sin perjuicio de lo dispuesto en el apartado 2 del artícu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-069",
      "source_page": 11,
      "text": "ter, Renten und ähnliche Vergütungen, die aus einem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-072",
      "source_page": 11,
      "text": "procedentes de un Estado contratante y pagadas a un residen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-073",
      "source_page": 11,
      "text": "Person gezahlt werden, nur in dem anderen Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-074",
      "source_page": 11,
      "text": "te del otro Estado contratante sólo pueden someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-077",
      "source_page": 11,
      "text": "(2) Jedoch können Vergütungen, die auf Grund des Sozialver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-078",
      "source_page": 11,
      "text": "(2) Sin embargo, los pagos efectuados de acuerdo con la le-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-080",
      "source_page": 11,
      "text": "gislación sobre seguros sociales de un Estado contratante pue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-081",
      "source_page": 11,
      "text": "diesem Staat und nach dem Recht dieses Staates besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-089",
      "source_page": 11,
      "text": "übersteigen, wenn das den Anspruch auf die Einkünfte begrün-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-090",
      "source_page": 11,
      "text": "importe bruto de los pagos cuando el hecho que genere el dere-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-091",
      "source_page": 11,
      "text": "dende Ereignis zwischen dem 1. Januar 2015 und dem 31. De-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-093",
      "source_page": 11,
      "text": "zember 2029 eintritt. Tritt das Ereignis am oder nach dem 1. Ja-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-094",
      "source_page": 11,
      "text": "el 31 de diciembre de 2029. Si el hecho determinativo de la per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-098",
      "source_page": 11,
      "text": "el impuesto así exigido no excederá del 10 por ciento del impor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-101",
      "source_page": 11,
      "text": "(3) El apartado 2 se aplica igualmente a otros pagos percibi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-107",
      "source_page": 11,
      "text": "auf geförderten Beiträgen beruhen, die nicht zu den steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-109",
      "source_page": 11,
      "text": "se generen por razón de aportaciones incentivadas no in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-111",
      "source_page": 11,
      "text": "tegradas en la renta sujeta a imposición percibida por ra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-115",
      "source_page": 11,
      "text": "deducibles o que de algún otro modo hayan estado in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-118",
      "source_page": 11,
      "text": "ii) die Beiträge über einen Zeitraum von mehr als zwölf Jah-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-011-line-129",
      "source_page": 11,
      "text": "b) en el caso de España, se basen en las aportaciones realiza-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-004",
      "source_page": 12,
      "text": "imposición en ese Estado o que fueran fiscalmente deduci-"
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-008",
      "source_page": 12,
      "text": "(4) No obstante lo dispuesto en el apartado 1, los pagos recu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-010",
      "source_page": 12,
      "text": "rrentes y no recurrentes realizados por uno de los Estados con-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-011",
      "source_page": 12,
      "text": "Gebietskörperschaften an eine in dem anderen Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-012",
      "source_page": 12,
      "text": "tratantes, una subdivisión política o una entidad local de los mis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-016",
      "source_page": 12,
      "text": "por causa de persecución política, o como resultado de enfren-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-018",
      "source_page": 12,
      "text": "tamientos bélicos o actos de terrorismo (comprendidas las in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-020",
      "source_page": 12,
      "text": "demnizaciones) sólo pueden someterse a imposición en el Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-025",
      "source_page": 12,
      "text": "pagadera periódicamente en plazos preestablecidos, con carác-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-027",
      "source_page": 12,
      "text": "ter vitalicio o durante un período de tiempo determinado o de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-030",
      "source_page": 12,
      "text": "als Gegenleistung für eine in Geld oder Geldeswert bewirkte an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-031",
      "source_page": 12,
      "text": "compensación de una prestación suficiente en dinero o suscep-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-042",
      "source_page": 12,
      "text": "Vertragsstaat, einem seiner Länder oder einer ihrer Gebiets-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-060",
      "source_page": 12,
      "text": "die Dienste in diesem Staat geleistet werden und die natür -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-012-line-074",
      "source_page": 12,
      "text": "a) Ungeachtet des Absatzes 1 können Ruhegehälter und ähn -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-092",
      "source_page": 12,
      "text": "juristischen Person des öffentlichen Rechts geleisteten Diens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-102",
      "source_page": 12,
      "text": "(3) Auf Gehälter, Löhne, Ruhegehälter und ähnliche Vergütun-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-012-line-104",
      "source_page": 12,
      "text": "gen für Dienstleistungen, die im Zusammenhang mit einer Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-105",
      "source_page": 12,
      "text": "los sueldos, salarios, pensiones y otras remuneraciones simila-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-108",
      "source_page": 12,
      "text": "ihrer Gebietskörperschaften oder einer anderen juristischen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-111",
      "source_page": 12,
      "text": "sus estados federados, subdivisiones políticas o entidades lo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-124",
      "source_page": 12,
      "text": "Académico (Deutscher Akademischer Austauschdienst) y el Ins-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-127",
      "source_page": 12,
      "text": "acuerdo mutuo de otorgar un tratamiento similar a las remunera-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-128",
      "source_page": 12,
      "text": "Vertragsstaaten gezahlten Vergütungen kann durch die zustän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-129",
      "source_page": 12,
      "text": "ciones pagadas por otras instituciones comparables de los Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-012-line-130",
      "source_page": 12,
      "text": "digen Behörden im gegenseitigen Einvernehmen vereinbart wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-008",
      "source_page": 13,
      "text": "(1) Eine natürliche Person, die sich auf Einladung eines Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-009",
      "source_page": 13,
      "text": "(1) Una persona física que visite un Estado contratante por in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-012",
      "source_page": 13,
      "text": "Museums oder einer anderen kulturellen Einrichtung dieses Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-013-line-013",
      "source_page": 13,
      "text": "de enseñanza superior, escuela, museo u otra institución cultu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-015",
      "source_page": 13,
      "text": "ral de ese Estado, o en virtud de un programa oficial de inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-021",
      "source_page": 13,
      "text": "a la investigación en dicha institución, y que sea o haya sido re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-024",
      "source_page": 13,
      "text": "unmittelbar vor der Einreise in den erstgenannten Staat ansäs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-026",
      "source_page": 13,
      "text": "sig war, ist in dem erstgenannten Staat mit ihren für diese Tätig-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-028",
      "source_page": 13,
      "text": "keit bezogenen Vergütungen von der Steuer befreit, vorausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-034",
      "source_page": 13,
      "text": "(2) Las cantidades que reciba para cubrir sus gastos de man-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-038",
      "source_page": 13,
      "text": "aprendiz o persona en prácticas que sea, o haya sido inmediata-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-013-line-042",
      "source_page": 13,
      "text": "Estado contratante y que se encuentre en el Estado menciona-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-043",
      "source_page": 13,
      "text": "seine Ausbildung erhält, dürfen im erstgenannten Staat nicht be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-055",
      "source_page": 13,
      "text": "die in den vorstehenden Artikeln dieses Abkommens nicht be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-056",
      "source_page": 13,
      "text": "independencia de su procedencia, no mencionadas en los ante-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-061",
      "source_page": 13,
      "text": "(2) Absatz 1 ist auf andere Einkünfte als solche aus unbeweg-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-013-line-063",
      "source_page": 13,
      "text": "lichem Vermögen im Sinne des Artikels 6 Absatz 2 nicht anzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-069",
      "source_page": 13,
      "text": "gelegene Betriebsstätte ausübt und die Rechte oder Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-070",
      "source_page": 13,
      "text": "contratante una actividad económica por medio de un estableci-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-074",
      "source_page": 13,
      "text": "bien por el que se pagan las rentas esté vinculado efectivamen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-075",
      "source_page": 13,
      "text": "te con dicho establecimiento permanente. En tal caso, son apli-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-087",
      "source_page": 13,
      "text": "vereinbart hätten, so wird dieser Artikel nur auf den letzteren Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-092",
      "source_page": 13,
      "text": "la renta podrá someterse a imposición de acuerdo con la legis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-093",
      "source_page": 13,
      "text": "unter Berücksichtigung der anderen anwendbaren Bestimmun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-094",
      "source_page": 13,
      "text": "lación de cada Estado contratante, teniendo en cuenta las de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-112",
      "source_page": 13,
      "text": "parte del activo de un establecimiento permanente que una em-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-113",
      "source_page": 13,
      "text": "anderen Vertragsstaat hat, kann im anderen Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-114",
      "source_page": 13,
      "text": "presa de un Estado contratante posea en el otro Estado contra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-117",
      "source_page": 13,
      "text": "(3) Seeschiffe oder Luftfahrzeuge, die im internationalen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-118",
      "source_page": 13,
      "text": "(3) El patrimonio constituido por buques o aeronaves explota-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-119",
      "source_page": 13,
      "text": "kehr betrieben werden, und Schiffe, die der Binnenschifffahrt die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-123",
      "source_page": 13,
      "text": "Schiffe oder Luftfahrzeuge dient, können nur in dem Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-013-line-124",
      "source_page": 13,
      "text": "de tales buques, aeronaves y embarcaciones, sólo puede some-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-003",
      "source_page": 14,
      "text": "(4) Anteile an einer Gesellschaft oder einer anderen Personen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-006",
      "source_page": 14,
      "text": "en una sociedad u otra agrupación de personas, o por otros de-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-014",
      "source_page": 14,
      "text": "otros derechos que otorguen a su propietario, directa o indirec-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-015",
      "source_page": 14,
      "text": "einem Vertragsstaat gelegenen unbeweglichen Vermögens be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-018",
      "source_page": 14,
      "text": "un Estado contratante, pueden someterse a imposición en el Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-022",
      "source_page": 14,
      "text": "(5) Todos los demás elementos patrimoniales de un residen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-023",
      "source_page": 14,
      "text": "ansässigen Person können nur in diesem Staat besteuert wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-024",
      "source_page": 14,
      "text": "te de un Estado contratante sólo pueden someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-032",
      "source_page": 14,
      "text": "(1) En España, la doble imposición se evitará bien de confor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-033",
      "source_page": 14,
      "text": "seiner nationalen Rechtsvorschriften oder der folgenden Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-034",
      "source_page": 14,
      "text": "midad con las disposiciones de su legislación interna o de acuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-035",
      "source_page": 14,
      "text": "mungen gemäß den nationalen Rechtsvorschriften Spaniens ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-036",
      "source_page": 14,
      "text": "do con las siguientes disposiciones, de conformidad con la legis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-040",
      "source_page": 14,
      "text": "a) Cuando un residente de España obtenga rentas o posea ele-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-043",
      "source_page": 14,
      "text": "diese Vermögensteile nach diesem Abkommen in Deutsch-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-050",
      "source_page": 14,
      "text": "la deducción del impuesto sobre la renta de ese residen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-056",
      "source_page": 14,
      "text": "ii) la deducción del impuesto sobre el patrimonio de ese re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-057",
      "source_page": 14,
      "text": "den Betrag an, der der in Deutschland auf dieselben Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-058",
      "source_page": 14,
      "text": "sidente por un importe igual al impuesto pagado en Ale-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-061",
      "source_page": 14,
      "text": "iii) die Anrechnung der zugrunde liegenden Körperschaft-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-062",
      "source_page": 14,
      "text": "iii) la deducción del impuesto sobre sociedades efectiva-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-064",
      "source_page": 14,
      "text": "mente pagado por la sociedad que reparte los dividen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-067",
      "source_page": 14,
      "text": "cuales dichos dividendos se pagan, de acuerdo con la le-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-072",
      "source_page": 14,
      "text": "del impuesto sobre la renta o del impuesto sobre el patrimo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-075",
      "source_page": 14,
      "text": "Deutschland besteuert werden können, oder auf die Vermö-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-076",
      "source_page": 14,
      "text": "renta o a los elementos patrimoniales que puedan someter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-079",
      "source_page": 14,
      "text": "b) Einkünfte oder Vermögen einer in Spanien ansässigen Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-081",
      "source_page": 14,
      "text": "son, die nach dem Abkommen von der Besteuerung in Spa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-083",
      "source_page": 14,
      "text": "nien auszunehmen sind, können dort gleichwohl bei der Fest-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-084",
      "source_page": 14,
      "text": "el patrimonio que posea, estén exentos de impuestos en Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-089",
      "source_page": 14,
      "text": "sobre el resto de las rentas o del patrimonio de ese residen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-092",
      "source_page": 14,
      "text": "(2) En el caso de un residente de la República Federal de Ale-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-095",
      "source_page": 14,
      "text": "a) Von der Bemessungsgrundlage der deutschen Steuer wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-099",
      "source_page": 14,
      "text": "Königreich Spanien gelegenen Vermögenswerte ausgenom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-100",
      "source_page": 14,
      "text": "renta procedente del Reino de España y todo elemento patri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-101",
      "source_page": 14,
      "text": "men, die nach diesem Abkommen im Königreich Spanien tat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-103",
      "source_page": 14,
      "text": "sächlich besteuert werden und nicht unter Buchstabe b fal-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-104",
      "source_page": 14,
      "text": "con el presente Convenio, se someta efectivamente a impo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-108",
      "source_page": 14,
      "text": "Für Einkünfte aus Dividenden gilt die vorstehende Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-109",
      "source_page": 14,
      "text": "En el caso de los elementos de renta procedentes de divi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-115",
      "source_page": 14,
      "text": "(excluidas las sociedades de personas) residente de la Re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-121",
      "source_page": 14,
      "text": "10 por ciento del capital de la sociedad que reparte los divi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-123",
      "source_page": 14,
      "text": "dendos pertenezca a la sociedad alemana y que no se hu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-014-line-127",
      "source_page": 14,
      "text": "De conformidad con las disposiciones precedentes, se ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-009",
      "source_page": 15,
      "text": "b) Con arreglo a lo dispuesto en la legislación fiscal alemana re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-013",
      "source_page": 15,
      "text": "deducción del impuesto español pagado en virtud de la le-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-015",
      "source_page": 15,
      "text": "gislación del Reino de España y de conformidad con el pre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-018",
      "source_page": 15,
      "text": "und in Übereinstimmung mit diesem Abkommen gezahlt wor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-026",
      "source_page": 15,
      "text": "ii) Einkünfte, die nach Artikel 13 Absätze 2 und 3 im König-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-027",
      "source_page": 15,
      "text": "ii) los elementos de renta que puedan someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-029",
      "source_page": 15,
      "text": "ción en el Reino de España de conformidad con los apar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-032",
      "source_page": 15,
      "text": "iii) los elementos de renta que puedan someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-034",
      "source_page": 15,
      "text": "ción en el Reino de España de conformidad con el apar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-036",
      "source_page": 15,
      "text": "iv) Einkünfte, die nach Artikel 15 im Königreich Spanien be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-037",
      "source_page": 15,
      "text": "iv) los elementos de renta que puedan someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-039",
      "source_page": 15,
      "text": "ción en el Reino de España de conformidad con las dis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-041",
      "source_page": 15,
      "text": "v) Einkünfte, die nach Artikel 16 im Königreich Spanien be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-042",
      "source_page": 15,
      "text": "v) los elementos de renta que puedan someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-044",
      "source_page": 15,
      "text": "ción en el Reino de España de conformidad con las dis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-046",
      "source_page": 15,
      "text": "vi) Einkünfte, die nach Artikel 17 Absätze 2 und 3 im König-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-047",
      "source_page": 15,
      "text": "vi) los elementos de renta que puedan someterse a imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-049",
      "source_page": 15,
      "text": "ción en el Reino de España de conformidad con los apar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-055",
      "source_page": 15,
      "text": "die Vermögenswerte, soweit dieses Vermögen nicht tat-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-058",
      "source_page": 15,
      "text": "que el inmueble no esté efectivamente vinculado a un es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-061",
      "source_page": 15,
      "text": "c) Statt der Bestimmungen des Buchstabens a sind die Be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-062",
      "source_page": 15,
      "text": "c) Las disposiciones del subapartado b) serán aplicables en lu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-065",
      "source_page": 15,
      "text": "im Sinne der Artikel 7 und 10 und die diesen Einkünften zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-067",
      "source_page": 15,
      "text": "grunde liegenden Vermögenswerte, wenn die in der Bundes-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-068",
      "source_page": 15,
      "text": "los activos de los que se derivan tales rentas cuando el resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-072",
      "source_page": 15,
      "text": "renta bruta del establecimiento permanente en el ejercicio fis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-073",
      "source_page": 15,
      "text": "den Gewinn erzielt hat, oder die im Königreich Spanien an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-074",
      "source_page": 15,
      "text": "cal en el que se obtuvo el beneficio, o de la sociedad resi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-077",
      "source_page": 15,
      "text": "Ausschüttung vorgenommen hat, ihre Bruttoerträge aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-082",
      "source_page": 15,
      "text": "significado del apartado 1 del artículo 8 de la Ley sobre Re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-084",
      "source_page": 15,
      "text": "laciones Fiscales Internacionales alemana (“Aussensteuerge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-087",
      "source_page": 15,
      "text": "(Artikel 6 Absatz 3) sowie für die Gewinne aus der Veräuße-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-088",
      "source_page": 15,
      "text": "utilizados por un establecimiento permanente y la renta pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-090",
      "source_page": 15,
      "text": "cedente de esos bienes inmuebles del establecimiento per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-094",
      "source_page": 15,
      "text": "procedentes de la enajenación de dicho bien inmueble (apar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-099",
      "source_page": 15,
      "text": "d) Sin embargo, para la determinación del tipo impositivo, la Re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-100",
      "source_page": 15,
      "text": "nach den Bestimmungen dieses Abkommens von der deut-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-102",
      "source_page": 15,
      "text": "schen Steuer ausgenommenen Einkünfte und Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-104",
      "source_page": 15,
      "text": "werte bei der Festsetzung ihres Steuersatzes zu berücksich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-109",
      "source_page": 15,
      "text": "e) No obstante lo dispuesto en el subapartado a) la doble impo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-015-line-110",
      "source_page": 15,
      "text": "Doppelbesteuerung durch Steueranrechnung nach Buch -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-115",
      "source_page": 15,
      "text": "in den Vertragsstaaten Einkünfte oder Vermögen unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-117",
      "source_page": 15,
      "text": "si los Estados contratantes consideran determinados ele-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-119",
      "source_page": 15,
      "text": "mentos de renta o de patrimonio al amparo de disposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-125",
      "source_page": 15,
      "text": "conflicto no puede resolverse siguiendo el procedimien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-126",
      "source_page": 15,
      "text": "aufgrund dieser unterschiedlichen Zuordnung oder Zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-015-line-127",
      "source_page": 15,
      "text": "to previsto en el apartado 3 del artículo 24 y, como resul-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-003",
      "source_page": 16,
      "text": "rechnung die betreffenden Einkünfte oder Vermögens-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-004",
      "source_page": 16,
      "text": "tado de esta diferencia de criterios o de atribución, la ren-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-011",
      "source_page": 16,
      "text": "ii) si tras las debidas consultas con la autoridad competen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-015",
      "source_page": 16,
      "text": "notificara al Reino de España a través de canales diplo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-016-line-016",
      "source_page": 16,
      "text": "Einkünfte notifiziert, bei denen sie die Anrechnungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-019",
      "source_page": 16,
      "text": "las disposiciones del subapartado b). En tal caso, la do-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-020",
      "source_page": 16,
      "text": "Die Doppelbesteuerung wird für die notifizierten Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-021",
      "source_page": 16,
      "text": "ble imposición se evitaría en relación con las rentas noti-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-022",
      "source_page": 16,
      "text": "te durch Steueranrechnung vom ersten Tag des Kalender-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-025",
      "source_page": 16,
      "text": "año civil siguiente a aquel en el que se produjo la notifica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-033",
      "source_page": 16,
      "text": "(1) Los nacionales de un Estado contratante no estarán so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-034",
      "source_page": 16,
      "text": "Vertragsstaat keiner Besteuerung oder damit zusammenhängen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-035",
      "source_page": 16,
      "text": "metidos en el otro Estado contratante a ningún impuesto ni obli-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-016-line-036",
      "source_page": 16,
      "text": "den Verpflichtung unterworfen werden, die anders oder be -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-037",
      "source_page": 16,
      "text": "gación relativa al mismo que no se exijan o que sean más gravo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-016-line-038",
      "source_page": 16,
      "text": "lastender ist als die Besteuerung und die damit zusammen -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-042",
      "source_page": 16,
      "text": "anderen Staates unter gleichen Verhältnissen, insbesondere hin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-043",
      "source_page": 16,
      "text": "condiciones, en particular con respecto a la residencia. No obs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-045",
      "source_page": 16,
      "text": "tante lo dispuesto en el artículo 1, la presente disposición se apli-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-053",
      "source_page": 16,
      "text": "un Estado contratante tenga en el otro Estado contratante no es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-056",
      "source_page": 16,
      "text": "Unternehmen des anderen Staates, die die gleiche Tätigkeit aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-060",
      "source_page": 16,
      "text": "sie einen Vertragsstaat, den in dem anderen Vertragsstaat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-062",
      "source_page": 16,
      "text": "sässigen Personen Steuerfreibeträge, -vergünstigungen und -er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-063",
      "source_page": 16,
      "text": "residentes del otro Estado contratante las deducciones perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-064",
      "source_page": 16,
      "text": "mäßigungen auf Grund des Personenstandes oder der Familien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-067",
      "source_page": 16,
      "text": "sus propios residentes en consideración a su estado civil o car-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-071",
      "source_page": 16,
      "text": "Artikel 12 Absatz 4 anzuwenden ist, sind Zinsen, Lizenzgebüh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-073",
      "source_page": 16,
      "text": "ren und andere Entgelte, die ein Unternehmen eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-077",
      "source_page": 16,
      "text": "bei der Ermittlung der steuerpflichtigen Gewinne dieses Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-078",
      "source_page": 16,
      "text": "Estado contratante serán deducibles para determinar los bene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-081",
      "source_page": 16,
      "text": "eine im erstgenannten Staat ansässige Person zum Abzug zuzu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-082",
      "source_page": 16,
      "text": "condiciones que si se hubieran pagado a un residente del Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-088",
      "source_page": 16,
      "text": "del otro Estado contratante serán deducibles para la determina-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-089",
      "source_page": 16,
      "text": "Vermögens dieses Unternehmens unter den gleichen Bedingun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-091",
      "source_page": 16,
      "text": "gen wie Schulden gegenüber einer im erstgenannten Staat an-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-092",
      "source_page": 16,
      "text": "las mismas condiciones que si se hubieran contraído con un re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-098",
      "source_page": 16,
      "text": "total o parcialmente, poseído o controlado, directa o indirecta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-099",
      "source_page": 16,
      "text": "Vertragsstaat ansässigen Person oder mehreren solchen Perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-101",
      "source_page": 16,
      "text": "nen gehört oder ihrer Kontrolle unterliegt, dürfen im erstgenann-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-102",
      "source_page": 16,
      "text": "no se someterán en el Estado mencionado en primer lugar a nin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-108",
      "source_page": 16,
      "text": "estar sometidas otras empresas similares del Estado menciona-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-109",
      "source_page": 16,
      "text": "Verpflichtungen, denen andere ähnliche Unternehmen des erst-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-113",
      "source_page": 16,
      "text": "(5) Dieser Artikel gilt ungeachtet des Artikels 2 für Steuern je-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-114",
      "source_page": 16,
      "text": "(5) No obstante lo dispuesto en el artículo 2, las disposicio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-116",
      "source_page": 16,
      "text": "nes del presente artículo se aplican a todos los impuestos cual-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-123",
      "source_page": 16,
      "text": "(1) Cuando una persona considere que las medidas adopta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-125",
      "source_page": 16,
      "text": "das por uno o por ambos Estados contratantes implican o pue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-016-line-128",
      "source_page": 16,
      "text": "nicht entspricht, so kann sie unbeschadet der nach dem inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-006",
      "source_page": 17,
      "text": "contratante del que sea residente o, si fuera aplicable el aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-007",
      "source_page": 17,
      "text": "erfasst wird, der zuständigen Behörde des Vertragsstaats unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-008",
      "source_page": 17,
      "text": "do 1 del artículo 23, a la del Estado contratante del que sea na-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-009",
      "source_page": 17,
      "text": "breiten, dessen Staatsangehöriger sie ist. Der Fall muss inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-010",
      "source_page": 17,
      "text": "cional. El caso deberá plantearse dentro de los tres años siguien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-013",
      "source_page": 17,
      "text": "unterbreitet werden, die zu einer dem Abkommen nicht entspre-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-017",
      "source_page": 17,
      "text": "(2) La autoridad competente, si la reclamación le parece fun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-019",
      "source_page": 17,
      "text": "dada y si no puede por sí misma llegar a una solución satisfac-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-021",
      "source_page": 17,
      "text": "toria, hará lo posible por resolver la cuestión mediante un acuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-022",
      "source_page": 17,
      "text": "Verständigung mit der zuständigen Behörde des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-024",
      "source_page": 17,
      "text": "tragsstaats so zu regeln, dass eine dem Abkommen nicht ent-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-026",
      "source_page": 17,
      "text": "sprechende Besteuerung vermieden wird. Die Verständigungs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-029",
      "source_page": 17,
      "text": "los plazos previstos por el Derecho interno de los Estados con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-034",
      "source_page": 17,
      "text": "sich bemühen, Schwierigkeiten oder Zweifel, die bei der Aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-036",
      "source_page": 17,
      "text": "legung oder Anwendung des Abkommens entstehen, in gegen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-038",
      "source_page": 17,
      "text": "seitigem Einvernehmen zu beseitigen. Sie können auch gemein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-039",
      "source_page": 17,
      "text": "acuerdo amistoso. También podrán ponerse de acuerdo para tra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-046",
      "source_page": 17,
      "text": "Herbeiführung einer Einigung im Sinne der vorstehenden Bestim-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-050",
      "source_page": 17,
      "text": "durch eine aus ihnen oder ihren Vertretern bestehende gemeinsa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-051",
      "source_page": 17,
      "text": "fin de llegar a un acuerdo en el sentido de los apartados ante-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-061",
      "source_page": 17,
      "text": "intercambiarán la información que previsiblemente pueda resul-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-065",
      "source_page": 17,
      "text": "o para la administración o la aplicación del Derecho interno rela-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-067",
      "source_page": 17,
      "text": "tivo a los impuestos de cualquier naturaleza o denominación exi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-068",
      "source_page": 17,
      "text": "ihrer Gebietskörperschaften erhoben werden, voraussichtlich er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-070",
      "source_page": 17,
      "text": "heblich sind, soweit die diesem Recht entsprechende Besteue-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-072",
      "source_page": 17,
      "text": "rung nicht dem Abkommen widerspricht. Der Informationsaus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-073",
      "source_page": 17,
      "text": "que la imposición así exigida no sea contraria al Convenio. El in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-076",
      "source_page": 17,
      "text": "(2) Alle Informationen, die ein Vertragsstaat nach Absatz 1 er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-077",
      "source_page": 17,
      "text": "(2) La información recibida por un Estado contratante en vir-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-080",
      "source_page": 17,
      "text": "innerstaatlichen Rechts dieses Staates beschafften Informatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-081",
      "source_page": 17,
      "text": "la información obtenida en virtud del Derecho interno de ese Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-083",
      "source_page": 17,
      "text": "tado y sólo se comunicará a las personas o autoridades (inclui-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-086",
      "source_page": 17,
      "text": "werden, die mit der Veranlagung oder Erhebung, der Voll -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-087",
      "source_page": 17,
      "text": "gestión o recaudación de los impuestos a los que se hace refe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-088",
      "source_page": 17,
      "text": "streckung oder Strafverfolgung, der Entscheidung über Rechts-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-089",
      "source_page": 17,
      "text": "rencia en el apartado 1, de su aplicación efectiva o de la perse-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-091",
      "source_page": 17,
      "text": "cución del incumplimiento relativo a dichos impuestos, de la re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-092",
      "source_page": 17,
      "text": "der Aufsicht darüber befasst sind. Diese Personen oder Behör-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-017-line-096",
      "source_page": 17,
      "text": "Sie dürfen die Informationen in einem öffentlichen Gerichts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-098",
      "source_page": 17,
      "text": "verfahren oder in einer Gerichtsentscheidung offenlegen. Unge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-100",
      "source_page": 17,
      "text": "achtet der vorstehenden Bestimmungen können die Informatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-101",
      "source_page": 17,
      "text": "las sentencias judiciales. No obstante las disposiciones prece-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-103",
      "source_page": 17,
      "text": "dentes, la información puede utilizarse para otros fines si con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-104",
      "source_page": 17,
      "text": "Recht beider Staaten für diese anderen Zwecke verwendet wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-107",
      "source_page": 17,
      "text": "otros fines y las autoridades competentes del Estado que pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-110",
      "source_page": 17,
      "text": "(3) Absätze 1 und 2 sind nicht so auszulegen, als verpflichte-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-113",
      "source_page": 17,
      "text": "pueden interpretarse en el sentido de obligar a un Estado contra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-115",
      "source_page": 17,
      "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-117",
      "source_page": 17,
      "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-126",
      "source_page": 17,
      "text": "c) Informationen zu erteilen, die ein Handels-, Industrie-, Ge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-129",
      "source_page": 17,
      "text": "industrial, comercial o profesional, o un procedimiento indus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-017-line-130",
      "source_page": 17,
      "text": "preisgeben würden oder deren Erteilung der öffentlichen Ord-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-003",
      "source_page": 18,
      "text": "(4) Ersucht ein Vertragsstaat gemäß diesem Artikel um Infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-004",
      "source_page": 18,
      "text": "(4) Cuando un Estado contratante solicite información en vir-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-005",
      "source_page": 18,
      "text": "mationen, so nutzt der andere Vertragsstaat die ihm zur Verfü-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-009",
      "source_page": 18,
      "text": "Informationen, selbst wenn dieser andere Staat diese Informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-012",
      "source_page": 18,
      "text": "pueda no necesitar dicha información para sus propios fines tri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-014",
      "source_page": 18,
      "text": "butarios. La obligación precedente está limitada por lo dispues-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-016",
      "source_page": 18,
      "text": "to en el apartado 3, pero en ningún caso los Estados contratan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-017",
      "source_page": 18,
      "text": "sind nicht so auszulegen, als könne ein Vertragsstaat die Ertei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-019",
      "source_page": 18,
      "text": "lung von Informationen nur deshalb ablehnen, weil er kein inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-024",
      "source_page": 18,
      "text": "(5) En ningún caso las disposiciones del apartado 3 se inter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-025",
      "source_page": 18,
      "text": "Vertragsstaat die Erteilung von Informationen nur deshalb ableh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-026",
      "source_page": 18,
      "text": "pretarán en el sentido de permitir a un Estado contratante dene-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-029",
      "source_page": 18,
      "text": "Finanzinstitut, einem Bevollmächtigten, Vertreter oder Treuhän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-030",
      "source_page": 18,
      "text": "en poder de bancos, otras instituciones financieras o de cual-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-031",
      "source_page": 18,
      "text": "der befinden oder weil sie sich auf das Eigentum an einer Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-045",
      "source_page": 18,
      "text": "está limitada por los artículos 1 y 2. Las autoridades competen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-046",
      "source_page": 18,
      "text": "der Vertragsstaaten können in gegenseitigem Einvernehmen re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-050",
      "source_page": 18,
      "text": "(2) Der in diesem Artikel verwendete Ausdruck „Steuer -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-051",
      "source_page": 18,
      "text": "(2) La expresión “crédito tributario” en el sentido de este artí-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-054",
      "source_page": 18,
      "text": "jeder Art und Bezeichnung, die für Rechnung der Vertragsstaa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-055",
      "source_page": 18,
      "text": "de cualquier naturaleza o denominación exigibles por los Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-057",
      "source_page": 18,
      "text": "dos contratantes, sus estados federados, sus subdivisiones po-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-058",
      "source_page": 18,
      "text": "erhoben werden, geschuldet wird, soweit die Besteuerung die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-059",
      "source_page": 18,
      "text": "líticas o sus entidades locales, en la medida en que esta imposi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-063",
      "source_page": 18,
      "text": "instrumento del que los Estados contratantes sean parte; la ex-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-064",
      "source_page": 18,
      "text": "sowie mit diesem Betrag zusammenhängende Zinsen, Geld -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-065",
      "source_page": 18,
      "text": "presión comprende igualmente los intereses, sanciones admi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-067",
      "source_page": 18,
      "text": "nistrativas y costes de recaudación o de establecimiento de me-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-074",
      "source_page": 18,
      "text": "persona que conforme al Derecho de ese Estado no pueda im-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-075",
      "source_page": 18,
      "text": "Staates die Erhebung nicht verhindern kann, wird dieser Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-076",
      "source_page": 18,
      "text": "pedir en ese momento la recaudación, a petición de las autorida-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-078",
      "source_page": 18,
      "text": "des competentes de dicho Estado, las autoridades competen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-083",
      "source_page": 18,
      "text": "anderen Staat nach dessen Rechtsvorschriften über die Voll -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-087",
      "source_page": 18,
      "text": "handele es sich bei dem Steueranspruch um einen Steueran-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-090",
      "source_page": 18,
      "text": "(4) Handelt es sich bei dem Steueranspruch eines Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-093",
      "source_page": 18,
      "text": "de naturaleza tal que ese Estado pueda, en virtud de su Dere-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-098",
      "source_page": 18,
      "text": "Behörde dieses Staates zum Zwecke der Einleitung von Siche-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-106",
      "source_page": 18,
      "text": "Steueranspruch ein, als wäre der Steueranspruch ein Steueran-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-109",
      "source_page": 18,
      "text": "dichas medidas el crédito tributario no fuera exigible en el Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-110",
      "source_page": 18,
      "text": "im Zeitpunkt der Einleitung dieser Maßnahmen im erstgenann-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-116",
      "source_page": 18,
      "text": "(5) No obstante lo dispuesto en los apartados 3 y 4, un crédi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-117",
      "source_page": 18,
      "text": "Vertragsstaat für Zwecke der Absätze 3 oder 4 anerkannter Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-018-line-119",
      "source_page": 18,
      "text": "anspruch als solcher in diesem Staat nicht den Verjährungs -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-120",
      "source_page": 18,
      "text": "dichos apartados, no estará sujeto en ese Estado a la prescrip-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-124",
      "source_page": 18,
      "text": "interno por razón de su naturaleza. Asimismo, un crédito tribu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-018-line-132",
      "source_page": 18,
      "text": "(6) Verfahren im Zusammenhang mit dem Bestehen, der Gül-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-007",
      "source_page": 19,
      "text": "(7) Verliert der betreffende Steueranspruch, nachdem das Er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-008",
      "source_page": 19,
      "text": "(7) Cuando en un momento posterior a la solicitud de recau-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-010",
      "source_page": 19,
      "text": "dación realizada por un Estado contratante en virtud de los apar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-012",
      "source_page": 19,
      "text": "tados 3 ó 4, y previo a su recaudación y remisión por el otro Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-013",
      "source_page": 19,
      "text": "Steueranspruch erhoben und an den erstgenannten Staat aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-017",
      "source_page": 19,
      "text": "a) en el caso de una solicitud presentada en virtud del aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-019",
      "source_page": 19,
      "text": "do 3, un crédito exigible conforme al Derecho interno del Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-023",
      "source_page": 19,
      "text": "persona que en ese momento y según el Derecho de ese Es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-027",
      "source_page": 19,
      "text": "b) en el caso de una solicitud presentada en virtud del aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-030",
      "source_page": 19,
      "text": "Staat nach seinem Recht Maßnahmen zur Sicherung der Er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-039",
      "source_page": 19,
      "text": "otro Estado ese hecho y, según decida ese otro Estado, el Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-041",
      "source_page": 19,
      "text": "do mencionado en primer lugar suspenderá o retirará su solici-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-019-line-044",
      "source_page": 19,
      "text": "(8) En ningún caso las disposiciones de este artículo se inter-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-019-line-047",
      "source_page": 19,
      "text": "a) Verwaltungsmaßnahmen durchzuführen, die von den Geset-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
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      "line_id": "pdf-019-line-049",
      "source_page": 19,
      "text": "zen und der Verwaltungspraxis dieses oder des anderen Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-060",
      "source_page": 19,
      "text": "según sea el caso, de que disponga conforme a su legisla-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-063",
      "source_page": 19,
      "text": "d) Amtshilfe in Fällen zu leisten, in denen der Verwaltungsauf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-064",
      "source_page": 19,
      "text": "d) prestar asistencia en aquellos casos en que la carga admi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-067",
      "source_page": 19,
      "text": "dem Nutzen steht, den der andere Vertragsstaat dadurch er-"
    },
    {
      "flags": [
        "source-native-unaccented-heading-preserved-no-silent-accent-repair"
      ],
      "line_id": "pdf-019-line-087",
      "source_page": 19,
      "text": "Articulo 28"
    },
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      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-019-line-094",
      "source_page": 19,
      "text": "zur Verhinderung der Steuerumgehung oder Steuerhinter -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-099",
      "source_page": 19,
      "text": "b) impedir a la República Federal de Alemania someter a impo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-104",
      "source_page": 19,
      "text": "der Bundesrepublik Deutschland ansässigen Person zuzu-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
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      "line_id": "pdf-019-line-106",
      "source_page": 19,
      "text": "rechnen sind, oder das Königreich Spanien, die Rechts -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-107",
      "source_page": 19,
      "text": "sobre Relaciones Fiscales Internacionales alemana (“Aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-109",
      "source_page": 19,
      "text": "sensteuergesetz”), o de impedir al Reino de España la aplica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-110",
      "source_page": 19,
      "text": "nach Titel VII Kapitel XI des spanischen Körperschaftsteuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-019-line-118",
      "source_page": 19,
      "text": "(2) Die Vergünstigungen nach diesem Abkommen werden Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-007",
      "source_page": 20,
      "text": "(3) Führen die vorstehenden Bestimmungen zu einer Doppel-"
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    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-010",
      "source_page": 20,
      "text": "las autoridades competentes procederán a consultas de confor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-011",
      "source_page": 20,
      "text": "nach Artikel 24 Absatz 3, wie die Doppelbesteuerung zu vermei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-020-line-026",
      "source_page": 20,
      "text": "(1) Dieses Abkommen bedarf der Ratifikation; die Ratifika -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-028",
      "source_page": 20,
      "text": "tionsurkunden werden so bald wie möglich in Berlin ausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-029",
      "source_page": 20,
      "text": "ratificación se intercambiarán en Berlín a la mayor brevedad po-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-032",
      "source_page": 20,
      "text": "(2) Das Abkommen tritt nach einem Zeitraum von drei Mona-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-042",
      "source_page": 20,
      "text": "las cantidades pagadas desde el día uno de enero (inclusi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-059",
      "source_page": 20,
      "text": "Español para evitar la doble imposición y prevenir la evasión fis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-061",
      "source_page": 20,
      "text": "cal en materia de Impuestos sobre la Renta y sobre el Patrimo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-067",
      "source_page": 20,
      "text": "presente Convenio de acuerdo con lo dispuesto en el aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-073",
      "source_page": 20,
      "text": "Artikeln bezeichneten Steuern, Verständigungsverfahren, Infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-074",
      "source_page": 20,
      "text": "Convenio se aplicarán en relación con todo impuesto, procedi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-075",
      "source_page": 20,
      "text": "mationen oder Steueransprüche, auch wenn diese Informatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-076",
      "source_page": 20,
      "text": "miento amistoso, información o crédito tributario a los que se re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-077",
      "source_page": 20,
      "text": "nen, Steuern oder Steueransprüche dem Inkrafttreten dieses Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-078",
      "source_page": 20,
      "text": "fieran dichos artículos aún cuando dicha información, impues-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-091",
      "source_page": 20,
      "text": "por un Estado contratante. Cualquiera de los Estados contratan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-092",
      "source_page": 20,
      "text": "vom Tag seines Inkrafttretens an gerechnet, kann jeder Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-094",
      "source_page": 20,
      "text": "staat das Abkommen mit einer Frist von sechs Monaten zum Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-096",
      "source_page": 20,
      "text": "lauf eines jeden Kalenderjahrs auf diplomatischem Weg schrift-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-099",
      "source_page": 20,
      "text": "transcurrido el plazo de cinco años, desde la fecha de su entra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-105",
      "source_page": 20,
      "text": "las cantidades pagadas a partir del día uno de enero (inclu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-117",
      "source_page": 20,
      "text": "Die Kündigung gilt als an dem Tag durch einen Vertragsstaat aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-020-line-118",
      "source_page": 20,
      "text": "Estado contratante en la fecha de su recepción por el otro Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-007",
      "source_page": 21,
      "text": "De conformidad con el artículo 102 de la Carta de las Nacio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-015",
      "source_page": 21,
      "text": "otro Estado contratante del registro, así como del número de ins-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-016",
      "source_page": 21,
      "text": "wurde. Der andere Vertragsstaat wird unter Angabe der VN-Re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-017",
      "source_page": 21,
      "text": "cripción en Naciones Unidas tan pronto como la Secretaría con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-023",
      "source_page": 21,
      "text": "Zu Urkund dessen haben die hierzu gehörig befugten Unter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-028",
      "source_page": 21,
      "text": "las lenguas alemana y española, siendo ambos textos igualmen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-030",
      "source_page": 21,
      "text": "te auténticos. En caso de divergencia de interpretación entre am-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-021-line-032",
      "source_page": 21,
      "text": "bos textos, esta se resolverá conforme al procedimiento regula-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-022",
      "source_page": 22,
      "text": "la doble imposición y prevenir la evasión fiscal en materia de Im-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-025",
      "source_page": 22,
      "text": "und vom Vermögen haben die Unterzeichneten die nachstehen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-033",
      "source_page": 22,
      "text": "Cuando una institución de inversión colectiva no pueda consi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-036",
      "source_page": 22,
      "text": "die beiden zuständigen Behörden in gegenseitigem Einverneh-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-038",
      "source_page": 22,
      "text": "men die Anspruchsvoraussetzungen für die Abkommensver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-044",
      "source_page": 22,
      "text": "Los artículos 4 y 6 a 21 del presente Convenio no son de aplica-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-046",
      "source_page": 22,
      "text": "ción a los contribuyentes españoles que hayan optado por tri-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-047",
      "source_page": 22,
      "text": "dem Steuerrecht für Nichtansässige gemäß Artikel 93 des spani-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-048",
      "source_page": 22,
      "text": "butar en virtud de la Ley del Impuesto sobre la Renta de no Re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-052",
      "source_page": 22,
      "text": "de 28 de noviembre, del Impuesto sobre la Renta de las Perso-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-054",
      "source_page": 22,
      "text": "nas Físicas y de modificación parcial de las Leyes de los Impues-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-022-line-059",
      "source_page": 22,
      "text": "Gleiche würde für den Fall gelten, dass Deutschland eine ähn -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-064",
      "source_page": 22,
      "text": "Sobald die OECD einen neuen Artikel 7 verabschiedet hat, kom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-065",
      "source_page": 22,
      "text": "Cuando la OCDE adopte un nuevo artículo 7, ambas delegacio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-067",
      "source_page": 22,
      "text": "nes volverán a reunirse a fin de analizar la posibilidad de incorpo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-069",
      "source_page": 22,
      "text": "rar el nuevo texto de dicho artículo conforme al Criterio Autoriza-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-075",
      "source_page": 22,
      "text": "Kommentars zu Artikel 8 des OECD-Musterabkommens zur Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-083",
      "source_page": 22,
      "text": "Ungeachtet der Artikel 10 und 11 können Dividenden und Zin-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-086",
      "source_page": 22,
      "text": "Convenio, los dividendos e intereses pueden someterse a impo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-091",
      "source_page": 22,
      "text": "a) cuando se deriven de derechos, comprendidos los de crédi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-092",
      "source_page": 22,
      "text": "einschließlich der Einkünfte aus Genussrechten oder Genuss-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-093",
      "source_page": 22,
      "text": "to, que permitan participar en los beneficios, incluida la ren-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-022-line-094",
      "source_page": 22,
      "text": "scheinen, der Einkünfte eines stillen Gesellschafters aus sei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-023-line-003",
      "source_page": 23,
      "text": "aus einem partiarischen Darlehen oder aus Gewinnobliga -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-008",
      "source_page": 23,
      "text": "o de bonos de participación en beneficios (en el caso de Ale-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-010",
      "source_page": 23,
      "text": "b) bei der Ermittlung der Gewinne des Schuldners der Einkünf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-017",
      "source_page": 23,
      "text": "contratante, el impuesto así exigido no excederá del 15 por cien-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-022",
      "source_page": 23,
      "text": "Das „Ereignis“ gilt als an dem Tag eingetreten, an dem die Per-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-031",
      "source_page": 23,
      "text": "Beiträge“ auf die folgenden staatlich geförderten Altersvorsorge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-032",
      "source_page": 23,
      "text": "se aplica a las siguientes aportaciones a pensiones subvencio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-035",
      "source_page": 23,
      "text": "a) Altersvorsorgebeiträge im Sinne des Altersvorsorgeverträge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-037",
      "source_page": 23,
      "text": "Zertifizierungsgesetzes sowie des § 82 Absatz 2 Einkommen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-038",
      "source_page": 23,
      "text": "dado por la Ley de Certificación de los Contratos de Pensio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-040",
      "source_page": 23,
      "text": "nes (Altersvorsorgeverträge-Zertifizierungsgesetz) y el párra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-044",
      "source_page": 23,
      "text": "b) aportaciones a pensiones relativas a los sistemas menciona-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-045",
      "source_page": 23,
      "text": "Ersten Abschnitt des Ersten Teils des Betriebsrentengeset-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-048",
      "source_page": 23,
      "text": "los Seguros de Pensiones Ocupacionales (Betriebsrentenge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-049",
      "source_page": 23,
      "text": "nach § 1b Absatz 3 BetrAVG, Pensionsfonds nach § 1b Ab-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-052",
      "source_page": 23,
      "text": "(Pensionskassen) conforme a lo dispuesto en el párrafo ter-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-054",
      "source_page": 23,
      "text": "cero del artículo 1b de la BetrAVG, fondos privados de pen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-059",
      "source_page": 23,
      "text": "(Direktversicherungen) conforme a lo dispuesto en la prime-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-061",
      "source_page": 23,
      "text": "fondos de ayuda (Unterstützungskassen) en virtud de lo dis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-063",
      "source_page": 23,
      "text": "los sistemas que prevea directamente el empresario (com-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-064",
      "source_page": 23,
      "text": "promiso de pensión directa – Direktzusagen) conforme al ar-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-023-line-070",
      "source_page": 23,
      "text": "Einrichtung eines Verfahrens für den Austausch von Informa -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-071",
      "source_page": 23,
      "text": "establecimiento de un mecanismo de intercambio de informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-023-line-074",
      "source_page": 23,
      "text": "im anderen Vertragsstaat ansässige Personen leistet. Die aus -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-075",
      "source_page": 23,
      "text": "contratante a los residentes del otro Estado contratante. La infor-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-078",
      "source_page": 23,
      "text": "Zahlungsempfängers erforderlichen Angaben (z. B. Steuernum-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-079",
      "source_page": 23,
      "text": "la identificación del beneficiario (por ejemplo: NIF, nombre, fe-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-082",
      "source_page": 23,
      "text": "gezahlten Beträgen und zum Altersvorsorgesystem, für das die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-084",
      "source_page": 23,
      "text": "se gezahlt werden. Die besonderen Anforderungen dieses Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-087",
      "source_page": 23,
      "text": "se acordarán utilizando los mecanismos previstos en el aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-089",
      "source_page": 23,
      "text": "do 3 del artículo 24 (intercambio de cartas) de forma que los apa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-094",
      "source_page": 23,
      "text": "Artikel 18 gilt für Vergütungen an Ortskräfte diplomatischer Mis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-095",
      "source_page": 23,
      "text": "Las disposiciones del artículo 18 serán aplicables a las remune-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-098",
      "source_page": 23,
      "text": "des Goethe-Instituts, die zum Zeitpunkt des Inkrafttretens die-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-102",
      "source_page": 23,
      "text": "nicht für die bereits angewendeten Regelungen des am 5. De-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-104",
      "source_page": 23,
      "text": "zember 1966 in Bonn unterzeichneten Abkommens zur Vermei-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-105",
      "source_page": 23,
      "text": "opten por la norma ya aplicable en virtud del Convenio para evi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-106",
      "source_page": 23,
      "text": "dung der Doppelbesteuerung und zur Verhinderung der Steuer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-110",
      "source_page": 23,
      "text": "vom Vermögen entscheiden. Diese Wahlmöglichkeit kann inner-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-111",
      "source_page": 23,
      "text": "el 5 de diciembre de 1966. Esta opción puede ejercerse una úni-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-112",
      "source_page": 23,
      "text": "halb der ersten sechs Monate ab Inkrafttreten dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-118",
      "source_page": 23,
      "text": "Soweit nach Artikel 25 personenbezogene Daten übermittelt wer-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-023-line-121",
      "source_page": 23,
      "text": "artículo 25, serán aplicables las siguientes disposiciones adicio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-003",
      "source_page": 24,
      "text": "a) Allgemein ist die Verwendung der Informationen – abgese-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-004",
      "source_page": 24,
      "text": "a) En términos generales, no habrá más restricciones a la utili-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-006",
      "source_page": 24,
      "text": "zación de la información que las mencionadas en el aparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-008",
      "source_page": 24,
      "text": "do 2 del artículo 25. Únicamente en casos excepcionales po-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-009",
      "source_page": 24,
      "text": "die übermittelnde Stelle für die Verwendung der Informatio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-011",
      "source_page": 24,
      "text": "nen bestimmte Einschränkungen festlegen. Diese Einschrän-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-014",
      "source_page": 24,
      "text": "información podrá imponer tales restricciones de uso única-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-015",
      "source_page": 24,
      "text": "werden, wenn dem konkreten Ersuchen ohne diese Ein-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-016",
      "source_page": 24,
      "text": "mente cuando el requerimiento de información al que se re-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-017",
      "source_page": 24,
      "text": "schränkungen nicht entsprochen werden kann. Die empfan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-018",
      "source_page": 24,
      "text": "fieran no pueda atenderse en ausencia de las mismas. El or-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-022",
      "source_page": 24,
      "text": "mayor brevedad posible de toda modificación en las circuns-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-026",
      "source_page": 24,
      "text": "zu übermittelnden Daten und ihre voraussichtliche Erheblich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-028",
      "source_page": 24,
      "text": "keit im Sinne des Artikels 25 Absatz 1 Satz 1 und Verhältnis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-035",
      "source_page": 24,
      "text": "datos si, en el caso concreto del que se trate, existe la posi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-038",
      "source_page": 24,
      "text": "keine Anhaltspunkte dafür vorliegen, dass die Daten der zu-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-040",
      "source_page": 24,
      "text": "ständigen Behörde des anderen Vertragsstaats bereits be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-043",
      "source_page": 24,
      "text": "que pueda tener conocimiento del hecho imponible sin el in-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-045",
      "source_page": 24,
      "text": "tercambio de información. En caso de que se proporciona-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-046",
      "source_page": 24,
      "text": "Besteuerungsrechts Kenntnis erlangt. Erweist sich, dass un-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-047",
      "source_page": 24,
      "text": "ran datos inadecuados o que no hubieran debido proporcio-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-048",
      "source_page": 24,
      "text": "richtige Daten oder Daten, die nicht übermittelt werden durf-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-052",
      "source_page": 24,
      "text": "Stelle unverzüglich mitzuteilen. Diese ist verpflichtet, die Be-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-053",
      "source_page": 24,
      "text": "los datos de conformidad con la transposición de la Directi-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-054",
      "source_page": 24,
      "text": "richtigung oder Löschung dieser Daten gemäß der umgesetz-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-055",
      "source_page": 24,
      "text": "va 95/46/CE. Si los datos fueran fruto de un intercambio es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-056",
      "source_page": 24,
      "text": "ten Richtlinie 95/46/EG vorzunehmen. Sind Daten ohne Er-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-057",
      "source_page": 24,
      "text": "pontáneo, el organismo receptor verificará sin demora la ne-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-060",
      "source_page": 24,
      "text": "unverzüglich zu prüfen, ob die Daten für den Zweck erforder-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-067",
      "source_page": 24,
      "text": "ihren innerstaatlichen Rechtsvorschriften über die Datener-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-068",
      "source_page": 24,
      "text": "interna, informará a la persona a la que concierne la informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-072",
      "source_page": 24,
      "text": "a menos que esta se hubiera intercambiado espontáneamen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-073",
      "source_page": 24,
      "text": "kann unterbleiben, sofern und solange insgesamt davon aus-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-074",
      "source_page": 24,
      "text": "te. La persona concernida no tendrá que ser informada cuan-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-075",
      "source_page": 24,
      "text": "gegangen wird, dass das öffentliche Interesse an der Nicht-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-076",
      "source_page": 24,
      "text": "do se considere que el interés público de no informarle exce-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation",
        "tight-word-gap-or-superscript-preserved-as-separate-pdf-tokens"
      ],
      "line_id": "pdf-024-line-077",
      "source_page": 24,
      "text": "unterrichtung des Betroffenen gegenüber seinem Informa -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-081",
      "source_page": 24,
      "text": "d) Previa solicitud de la persona a la que concierne la informa-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-082",
      "source_page": 24,
      "text": "übermittelten Daten sowie über den vorgesehenen Verwen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-085",
      "source_page": 24,
      "text": "referidos a ella, así como del uso al que se destinan de con-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-089",
      "source_page": 24,
      "text": "proporciona la información. La segunda frase del subaparta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-091",
      "source_page": 24,
      "text": "e) Die übermittelnde und die empfangende Stelle sind verpflich-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-093",
      "source_page": 24,
      "text": "tet, die Übermittlung und den Empfang von personenbezo-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-097",
      "source_page": 24,
      "text": "f) Soweit das für die übermittelnde Stelle geltende innerstaat -"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-098",
      "source_page": 24,
      "text": "f) Cuando la normativa interna aplicable al organismo que pro-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-099",
      "source_page": 24,
      "text": "liche Recht in Bezug auf die übermittelten personenbezoge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-104",
      "source_page": 24,
      "text": "dicho organismo informará de esta circunstancia al organis-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-106",
      "source_page": 24,
      "text": "mo receptor. En cualquier caso, los datos personales facilita-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-107",
      "source_page": 24,
      "text": "der umgesetzten Richtlinie 95/46/EG gelöscht werden, so-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-108",
      "source_page": 24,
      "text": "dos podrán eliminarse conforme a la transposición de la Di-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-115",
      "source_page": 24,
      "text": "1. Die zuständigen Behörden können in gegenseitigem Einver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-119",
      "source_page": 24,
      "text": "Quellenbesteuerung regeln und gegebenenfalls andere Ver-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-122",
      "source_page": 24,
      "text": "procedimientos para la aplicación de las reducciones o exen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-127",
      "source_page": 24,
      "text": "eine von der zuständigen Behörde des anderen Vertrags-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-130",
      "source_page": 24,
      "text": "Convenio, emitido por la autoridad competente del otro Esta-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-135",
      "source_page": 24,
      "text": "von der zuständigen Behörde eines Vertragsstaats ausge-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-137",
      "source_page": 24,
      "text": "emitido por la autoridad competente de un Estado contra-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-024-line-138",
      "source_page": 24,
      "text": "stellte Ansässigkeitsbescheinigung im Sinne dieses Abkom-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-003",
      "source_page": 25,
      "text": "mens verfügt, Anspruch auf die Abkommensvergünstigun-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-006",
      "source_page": 25,
      "text": "Convenio. Esta disposición se aplica igualmente a las Socie-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-008",
      "source_page": 25,
      "text": "dades Colectivas (constituidas conforme a la legislación es-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-009",
      "source_page": 25,
      "text": "in Deutschland ansässig sind. Befinden sich unter den An-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-015",
      "source_page": 25,
      "text": "anwenden können, die nicht als einer in Deutschland ansäs-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-021",
      "source_page": 25,
      "text": "las lenguas alemana y española, siendo ambos textos igualmen-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-023",
      "source_page": 25,
      "text": "te auténticos. En caso de divergencia de interpretación entre am-"
    },
    {
      "flags": [
        "line-final-hyphen-preserved-no-dehyphenation"
      ],
      "line_id": "pdf-025-line-025",
      "source_page": 25,
      "text": "bos textos, esta se resolverá conforme al procedimiento regula-"
    }
  ],
  "warning": "These flags are not an exhaustive accuracy check. All text remains machine transcription."
}