1. Los intereses originagos en un Estado Contratante y
pagados a una persona domiciliada er. el otro Estado Contra-
tante serán gravables en el primer Estado de acuerdo con su
legislación, pero el impuesto así exigido no podra exceder
a) 10% del monto bruto de tales intereses si los mismos se
pagan en virtud de créditos originados en la venta de equi-
pos industriales, comerciales o cientificos, o se originan en
cualquier clase de préstamos concedidos por un banco.
como as: también los correspondientes a la financiación de
obras públicas:
b) 15% del monto bruto de tales intereses en los demas
casos.
2. No obstante las disposiciones del párrafo 1 se aplicaran
las siguientes:
a) Los intereses procedentes de la Republica Federal de Ale-
mania y pagados al Gobierno ecuatoriano y a los demás
organismos y entidades del sector público ecuatoriano, sin
fines de lucro están exentos del impuesto alemán.
b) Los intereses procedentes de la República del Ecuador y
pagados al Estado Alemán, al Deutsche Bundesbank, al
Kreditanstalt für Wiederaufbau y a la Deutsche Gesell-
schaft für wirtschaftliche Zusammenarbeit (Entwicklungs-
gesellschaft) están exentos del impuesto ecuatoriano.
Las autoridades competentes de los Estados Contratantes
determinarán de común acuerdo los organismos y entidades
del sector público a los que se aplica el presente párrafo.
3. El termino “intereses”, empleado en este artículo, com-
prende los rendimientos de la Deuda Pública, de los bonos u
obligaciones, con o sin garantia hipotecaria y con derecho o no
a participar en beneficios, y de los créditos de cualquier clase,
asi como cualquier otra renta que la legislación tributaria del
Estado de donde proceden los intereses asimile a los rendi-
mientos de las cantidades adeudadas al préstamo.
4. Las disposiciones del párrafo 1 no se aplican si el bene-
ficiario de los intereses, domiciliado en un Estado Contratante,
tiene en el otro Estado Contratante del que proceden los inte-
reses un establecimiento permanente con el que el crédito que
genera los intereses está vinculado efectivamente, En este
caso, se aplican las disposiciones del articulo 7 sobre los
beneficios de empresas.
5. Los intereses se consideran procedentes de un Estado
Contratante cuando el deudor es el propio Estado, uno de sus
Estados Federados, una de sus divisiones o una de sus sub-
divisiones politicas, una de sus autoridades locales o una per-
sona domiciliada en este Estado. Sin embargo, cuando el deu-
dor de los intereses, esté o no domiciliado en un Estado Con-
tratante, tenga en un Estado Contratante un establecimiento
permanente en relación con el cual se haya contraido la deuda
que da origen a los intereses y este establecimiento soporte
el pago de los mismos, los intereses se consideran proceden-
tes del Estado Contratante donde esté el establecimiento per-
manente.
6. Cuando, debido a las relaciones especiales que existen
entre el deudor y el beneficiario de los intereses, o entre
ambos y cualquier otra persona, el importe de los intereses
pagados, habida cuenta del crédito por el que se paguen,
exceda del importe que habria sido acordado por el deudor y
el beneficiario en ausencia de tales relaciones, las disposicio-
nes de este articulo no se aplicarán más que a este ultimo
importe. En este caso, el exceso podrá someterse a imposición
de acuerdo con la legislación de cada Estado Contratante,
teniendo en cuenta las demás disposiciones de este Conve-
nio.
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Source form
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
es · authentic-language-transcription · machine-transcription
BGBl. 1984 II S. 466 | de-ecuador-1984-base | de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12 | Article 11 | es | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-ecuador-1984-base/es/articles/article-11/
Source, edition and limits
Source edition
de-ecuador-1984-base | BGBl. 1984 II S. 466 | signed 1982-12-07 | published 1984-05-12 | Signed: 1982-12-07 | Gazette publication: 1984-05-12
Source form
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page465; treaty begins on printed page466. BMF/manifest citation is BGBl. 1984 II S. 466. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. Consent law visually dated8May1984 on source PDF1. Retained audit consent-law field is unresolved; both facts disclosed, no upstream metadata changed. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-ecuador-1984-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1982-12-07; consent law not resolved in retained audit; gazette publication 1984-05-12. Edition ID year is not a signature date. Treaty entry into force: 1986-06-25. Roster general application: 1987-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 25. Juni 1986. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Ecuador R-A P: 19.10.2012 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Printed accompanying protocol is separate from treaty articles. Protocol sections1–3, shared treaty and protocol signatures, publisher furniture on PDF16 retained. No separate protocol closing formula printed. Ecuador consent-law date visually reads8May1984; retained audit field remains null, surfaced as unresolved audit metadata. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
es · authentic-language-transcription · machine-transcription