ContentsGermany – Spain

Source, edition and limits

Source edition

de-spain-2012-base | BGBl. 2012 II S. 18 | Signed: 2011-02-03 | Gazette publication: 2012-01-20

Source form

official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR

Source scope

original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text

Retrieved

2026-09-30

Text and language scope

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.

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. 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.

Protocols and later instruments

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

Text language and status

es · authentic-language-transcription · machine-transcription

Citation

BGBl. 2012 II S. 18

SHA-256

7e0155652e1a9474d10b4892f59663951b7e809035a1c1ad7cccd30ef4dc9c27

BGBl. 2012 II S. 18 · /library/originals/7e0155652e1a9474d10b4892f59663951b7e809035a1c1ad7cccd30ef4dc9c27.pdf