(1) No obstante lo dispuesto en los artículos 7 y 14, las rentas
que un residente de un Estado contratante obtenga del ejercicio
de su actividad personal en el otro Estado contratante en cali-
dad de artista del espectáculo, actor de teatro, cine, radio o te-
levisión, o en calidad de músico, o como deportista, pueden so-
meterse a imposición en ese otro Estado.
(2) No obstante las disposiciones de los artículos 7 y 14,
cuando las rentas derivadas de las actividades realizadas por un
artista o deportista personalmente y en esa calidad se atribuyan
no al propio artista o deportista sino a otra persona, tales rentas
pueden someterse a imposición en el Estado contratante en el
que se realicen las actividades del artista o deportista.
(3) Las disposiciones de los apartados 1 y 2 no son aplica-
bles si las actividades ejercidas en un Estado contratante por un
artista o deportista se financian total o sustancialmente con fon-
dos públicos de cualquiera de los Estados contratantes, sus es-
tados federados, subdivisiones políticas o entidades locales, en
el marco de programas de intercambio cultural o deportivo apro-
bados por ambos Estados contratantes. En tal caso, las rentas
derivadas del ejercicio de dichas actividades únicamente se so-
meterán a imposición en el Estado contratante del que sea resi-
dente el artista o deportista.
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
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 16 | es | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-spain-2012-base/es/articles/article-16/
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