(1) Sin perjuicio de lo dispuesto en el apartado 2 del artícu-
lo 18, las pensiones, anualidades y remuneraciones análogas
procedentes de un Estado contratante y pagadas a un residen-
te del otro Estado contratante sólo pueden someterse a imposi-
ción en ese otro Estado.
(2) Sin embargo, los pagos efectuados de acuerdo con la le-
gislación sobre seguros sociales de un Estado contratante pue-
den someterse a imposición también en ese Estado en virtud de
su normativa interna cuando el hecho que genere el derecho a
percibir la renta se produzca a partir del 31 de diciembre de
2014. El impuesto así exigido no excederá del 5 por ciento del
importe bruto de los pagos cuando el hecho que genere el dere-
cho a percibir la renta se produzca entre el 1 de enero de 2015 y
el 31 de diciembre de 2029. Si el hecho determinativo de la per-
cepción se produjera a partir del 1 de enero de 2030, inclusive,
el impuesto así exigido no excederá del 10 por ciento del impor-
te bruto de los pagos.
(3) El apartado 2 se aplica igualmente a otros pagos percibi-
dos a partir del 31 de diciembre de 2014 cuando:
a) en el caso de Alemania,
i)
se generen por razón de aportaciones incentivadas no in-
tegradas en la renta sujeta a imposición percibida por ra-
zón del empleo en ese Estado, que fueran fiscalmente
deducibles o que de algún otro modo hayan estado in-
centivadas por el Estado, y
ii) las aportaciones se hayan realizado durante un período
superior a doce años.
La disposición anterior no será aplicable cuando con motivo de
la emigración del perceptor el incentivo se haya reintegrado al
Estado.
b) en el caso de España, se basen en las aportaciones realiza-
das que no hubieran estado integradas en la renta sujeta a
imposición en ese Estado o que fueran fiscalmente deduci-
bles, y que se hayan realizado durante más de doce años.
(4) No obstante lo dispuesto en el apartado 1, los pagos recu-
rrentes y no recurrentes realizados por uno de los Estados con-
tratantes, una subdivisión política o una entidad local de los mis-
mos a un residente del otro Estado contratante como prestación
por causa de persecución política, o como resultado de enfren-
tamientos bélicos o actos de terrorismo (comprendidas las in-
demnizaciones) sólo pueden someterse a imposición en el Es-
tado mencionado en primer lugar.
(5) El término “anualidad” significa una cantidad determinada
pagadera periódicamente en plazos preestablecidos, con carác-
ter vitalicio o durante un período de tiempo determinado o de-
terminable, en virtud de una obligación de efectuar los pagos en
compensación de una prestación suficiente en dinero o suscep-
tible de valoración en dinero.
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 17 | 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-17/
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