2. a) En el caso de una persona domiciliada en la República
del Ecuador serán exceptuadas de la base de estimación del
impuesto ecuatoriano las siguientes rentas, que de acuerdo
con las disposiciones del presente Convenio serán gravables.
en la República Federal de Alemania:
aa) Rentas de bienes inmuebles en el sentido del articulo 6 y
beneficios de la enajenación de dichos bienes,
bb) Beneficios de empresas en el sentido del articulo 7 y las
¡ganancias a que se refiere el articulo 13 párrafo 2;
cc) Dividendos en el sentido del articulo 10 pagados a una
sociedad domiciliada en la República del Ecuador por una
sociedad domiciliada en la República Federal de Alema-
nía, cuyo capital pertenezca directamente en por lo
menos un 25% a la sociedad ecuatoriana;
dd) Remuneraciones en el sentido de los artículos 15 y 18
párrafos 1 y 2.
La República del Ecuador se reserva sin embargo el derecho
de tener en cuenta en la fijación del impuesto las rentas asi
exceptuadas.
Las disposiciones precedentes se aplicarán también a bienes
de todas clases ubicados en la Republica Federal de Alemania
sillas rentas de dichos bienes deben o debieran ser exceptua-
das de la base de estimación del impuesto ecuatoriano.
b) Siempre que no sean aplicables las normas de la letra
anterior, se deducirá del impuesto sobre la renta, que haya de
percibirse en la Republica del Ecuador sobre rentas proceden-
tes de la República Federal de Alemania de acuerdo con las
leyes ecuatorianas el impuesto percibido por el fisco alemán
conforme a las leyes alemanas y de conformidad con el pre-
sente Convenio. Asimismo, se deducirá del impuesto sobre el
patrimonio que haya de percibirse en la República del Ecuador
sobre bienes de todas clases ubicados en la República Fede-
ral de Alemania de acuerdo con las leyes ecuatorianas el
impuesto sobre el patrimonio percibido por el fisco alemán
conforme alas leyes alemanas y de conformidad con el pre-
'sente Convenio. El importe de la deducción no podrá exceder
sin embargo la parte del impuesto ecuatoriano correspon-
diente a dichas rentas o bienes antes de hecha la deducción.
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 23 | 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-23/
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