Die Parallelansicht folgt den gespeicherten Artikel- und Absatzkennungen. Sie bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
(1) Wenn
a) ein Unternehmen eines Vertragsstaats unmittelbar oder mit-
telbar an der Geschäftsleitung, der Kontrolle oder dem Kapi-
tal eines Unternehmens des anderen Vertragsstaats beteiligt
ist oder
b) dieselben Personen unmittelbar oder mittelbar an der Ge-
schäftsleitung, der Kontrolle oder dem Kapital eines Unter-
nehmens eines Vertragsstaats und eines Unternehmens des
anderen Vertragsstaats beteiligt sind
und in diesen Fällen die beiden Unternehmen in ihren kaufmän-
nischen oder finanziellen Beziehungen an vereinbarte oder aufer-
legte Bedingungen gebunden sind, die von denen abweichen,
die unabhängige Unternehmen miteinander vereinbaren würden,
dürfen die Gewinne, die eines der Unternehmen ohne diese Be-
dingungen erzielt hätte, wegen dieser Bedingungen aber nicht
erzielt hat, den Gewinnen dieses Unternehmens zugerechnet und
entsprechend besteuert werden.
Español
(1) Cuando
a) una empresa de un Estado contratante participe directa o in-
directamente en la dirección, el control o el capital de una
empresa del otro Estado contratante, o
b) unas mismas personas participen directa o indirectamente
en la dirección, el control o el capital de una empresa de un
Estado contratante y de una empresa del otro Estado con-
tratante,
y en uno y otro caso las dos empresas estén, en sus relaciones
comerciales o financieras, unidas por condiciones aceptadas o
impuestas que difieran de las que serían acordadas por empre-
sas independientes, los beneficios que habrían sido obtenidos
por una de las empresas de no existir dichas condiciones, y que
de hecho no se han realizado a causa de las mismas, podrán in-
cluirse en los beneficios de esa empresa y someterse a imposi-
ción en consecuencia.
(2) Werden in einem Vertragsstaat den Gewinnen eines Unter-
nehmens dieses Staates Gewinne zugerechnet – und entspre-
chend besteuert –, mit denen ein Unternehmen des anderen
Staates in dem anderen Vertragsstaat besteuert worden ist, und
stimmt der andere Staat zu, dass es sich bei den zugerechneten
Gewinnen um solche handelt, die das Unternehmen des erstge-
nannten Staates erzielt hätte, wenn die zwischen den beiden
Unternehmen vereinbarten Bedingungen die gleichen gewesen
wären, die unabhängige Unternehmen miteinander vereinbaren
würden, so nimmt der andere Staat eine entsprechende Ände-
rung der dort von diesen Gewinnen erhobenen Steuer vor. Bei
dieser Änderung sind die übrigen Bestimmungen dieses Abkom-
mens zu berücksichtigen; erforderlichenfalls werden die zustän-
digen Behörden der Vertragsstaaten einander konsultieren.
Español
(2) Cuando un Estado contratante incluya en los beneficios
de una empresa de ese Estado – y someta, en consecuencia, a
imposición – los beneficios sobre los cuales una empresa del
otro Estado ha sido sometida a imposición en ese otro Estado
contratante y ese otro Estado reconozca que los beneficios así
incluidos son beneficios que habrían sido realizados por la em-
presa del Estado mencionado en primer lugar si las condiciones
convenidas entre las dos empresas hubieran sido las que se hu-
biesen convenido entre empresas independientes, ese otro Esta-
do practicará el ajuste que proceda a la cuantía del impuesto que
ha gravado esos beneficios. Para determinar dicho ajuste se ten-
drán en cuenta las demás disposiciones del presente Convenio
y las autoridades competentes de los Estados contratantes se
consultarán en caso necesario.
de-spain-2012-base | BGBl. 2012 II S. 18 | Signed: 2011-02-03 | Gazette publication: 2012-01-20
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German and Spanish as equally authentic; both are supplied separately. Divergent interpretation is referred to Article24; no English treaty version is claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-spain-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-03; consent law 2012-01-16; Gazette publication 2012-01-20; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2013-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 25/25 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1966-12-05; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1966-12-05; exact transitional effects remain unreviewed. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2025-01-01; part VI general application from: 2024-11-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 18 | de-spain-2012-base | de-spain-2012-base | BGBl. 2012 II S. 18 | Signed: 2011-02-03 | Gazette publication: 2012-01-20 | Article 9 | de | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-spain-2012-base/de/articles/article-9/
Quellen, Fassung und Grenzen
Quellenfassung
de-spain-2012-base | BGBl. 2012 II S. 18 | Signed: 2011-02-03 | Gazette publication: 2012-01-20
Quellenform
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Quellenumfang
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Abgerufen
2026-09-30
Text- und Sprachumfang
The original signing clause identifies German and Spanish as equally authentic; both are supplied separately. Divergent interpretation is referred to Article24; no English treaty version is claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-spain-2012-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2011-02-03; consent law 2012-01-16; Gazette publication 2012-01-20; treaty entry into force UNRESOLVED in pinned audit (retained official-article audit evidence); general application from 2013-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only independently evidenced source font code00 /space Unicode mappings U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyphs, 278-unit advances, unchanged decoded page content streams and 25/25 identical page renders evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No generated treaty wording and no OCR.
Prüfstatus
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Aktualität
Original source edition; not a verified current-law consolidation. Original base edition only; current law NOT verified. Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1966-12-05; exact transitional effects remain unreviewed. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protokolle und spätere Instrumente
Integral protocol retained separately, not merged into the final article. Later changes and 2026 developments are not exhaustively verified. KNOWN MLI EFFECTS OMITTED: audit records general application from 2025-01-01 and Part VI from 2024-11-01; neither is incorporated. Tax-specific MLI application remains unreviewed. Replaces agreement signed 1966-12-05; exact transitional effects remain unreviewed. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): BEPS-MLI; general application from: 2025-01-01; part VI general application from: 2024-11-01
Textsprache und Status
de · authentic-language-transcription · machine-transcription
BGBl. 2012 II S. 18 · /library/originals/7e0155652e1a9474d10b4892f59663951b7e809035a1c1ad7cccd30ef4dc9c27.pdf
Disclaimers
Sprachwechsel behält übereinstimmende Artikel- und Absatzkennungen bei. Die Zuordnung bestätigt keine geprüfte rechtliche oder übersetzerische Gleichwertigkeit.
Source-page links are references, not human paragraph verification.