(1) Las autoridades competentes de los Estados contratantes
intercambiarán la información que previsiblemente pueda resul-
tar de interés para aplicar lo dispuesto en el presente Convenio
o para la administración o la aplicación del Derecho interno rela-
tivo a los impuestos de cualquier naturaleza o denominación exi-
gibles por los Estados contratantes, sus estados federados, sus
subdivisiones políticas, o sus entidades locales, en la medida en
que la imposición así exigida no sea contraria al Convenio. El in-
tercambio de información no está limitado por los artículos 1 y 2.
(2) La información recibida por un Estado contratante en vir-
tud del apartado 1 se mantendrá en secreto en igual forma que
la información obtenida en virtud del Derecho interno de ese Es-
tado y sólo se comunicará a las personas o autoridades (inclui-
dos los tribunales y órganos administrativos) encargadas de la
gestión o recaudación de los impuestos a los que se hace refe-
rencia en el apartado 1, de su aplicación efectiva o de la perse-
cución del incumplimiento relativo a dichos impuestos, de la re-
solución de los recursos relativos a los mismos, o de la
supervisión de tales actividades. Dichas personas o autoridades
sólo utilizarán esta información para dichos fines. Podrán revelar
la información en las audiencias públicas de los tribunales o en
las sentencias judiciales. No obstante las disposiciones prece-
dentes, la información puede utilizarse para otros fines si con-
forme al Derecho de ambos Estados puede usarse para dichos
otros fines y las autoridades competentes del Estado que pro-
porciona la información están de acuerdo en tal uso.
(3) En ningún caso las disposiciones de los apartados 1 y 2
pueden interpretarse en el sentido de obligar a un Estado contra-
tante a:
a) adoptar medidas administrativas contrarias a su legislación
y práctica administrativa, o a las del otro Estado contratante;
b) suministrar información que no se pueda obtener sobre la
base de su propia legislación o en el ejercicio de su práctica
administrativa normal, o de las del otro Estado contratante;
c) suministrar información que revele un secreto empresarial,
industrial, comercial o profesional, o un procedimiento indus-
trial, o información cuya comunicación sea contraria al orden
público (ordre public).
(4) Cuando un Estado contratante solicite información en vir-
tud del presente artículo, el otro Estado contratante utilizará las
medidas para recabar información de que disponga con el fin de
obtener la información solicitada, aun cuando este otro Estado
pueda no necesitar dicha información para sus propios fines tri-
butarios. La obligación precedente está limitada por lo dispues-
to en el apartado 3, pero en ningún caso los Estados contratan-
tes podrán interpretar tales limitaciones como base para denegar
el intercambio de información exclusivamente por la ausencia de
interés nacional en la misma.
(5) En ningún caso las disposiciones del apartado 3 se inter-
pretarán en el sentido de permitir a un Estado contratante dene-
gar el intercambio de información únicamente porque esta obre
en poder de bancos, otras instituciones financieras o de cual-
quier persona que actúe en calidad representativa o fiduciaria,
incluidos los agentes designados, o porque esté relacionada con
acciones o participaciones en una persona.
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 25 | 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-25/
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