(1) A los efectos del presente Convenio, a menos que de su
contexto se infiera una interpretación diferente:
a) las expresiones “un Estado contratante” y “el otro Estado
contratante” significan la República Federal de Alemania, de-
nominada en lo sucesivo “Alemania”, o el Reino de España,
denominado en lo sucesivo “España”, según el contexto y,
utilizadas en sentido geográfico, significan el territorio del Es-
tado al que se refieran, así como el área correspondiente al
fondo marino, su subsuelo y la columna de agua supraya-
cente exteriores a su mar territorial, en la medida en que el
Estado en cuestión pueda ejercer su jurisdicción y derechos
de soberanía con arreglo al Derecho internacional y en virtud
de su legislación interna a los efectos de la exploración, ex-
plotación, conservación y gestión de los recursos naturales,
biológicos y minerales;
b) el término “persona” comprende las personas físicas, las so-
ciedades y cualquier otra agrupación de personas;
c) el término “sociedad” significa cualquier persona jurídica o
cualquier entidad que se considere persona jurídica a efectos
impositivos;
d) el término “empresa” se aplica a la realización de cualquier
actividad económica;
e) las expresiones “empresa de un Estado contratante” y “em-
presa del otro Estado contratante” significan, respectivamen-
te, una empresa explotada por un residente de un Estado
contratante y una empresa explotada por un residente del
otro Estado contratante;
f) la expresión “tráfico internacional” significa todo transporte
efectuado por cualquier medio, por una empresa que tenga
su sede de dirección efectiva en un Estado contratante, sal-
vo cuando el medio de transporte se explote únicamente en-
tre puntos situados en el otro Estado contratante;
g) la expresión “autoridad competente” significa:
i)
en el caso de España: el Ministro de Economía y Hacien-
da o su representante autorizado;
ii) en el caso de Alemania: el Ministro Federal de Hacienda
o el organismo al que haya delegado sus facultades;
h) el término “nacional” significa:
i)
en relación con Alemania: todo alemán en el sentido otor-
gado a este término por la Ley Fundamental para la Re-
pública Federal de Alemania y toda persona jurídica, so-
ciedad de personas (partnership) o asociación constituida
conforme a la legislación vigente en Alemania;
ii) en relación con España:
–
toda persona física que posea la nacionalidad del
Reino de España, y
–
toda persona jurídica, sociedad de personas
(partnership) o asociación constituida conforme a la
legislación vigente en el Reino de España.
i)
la expresión “actividad económica” incluye la prestación de
servicios profesionales y la realización de otras actividades
de carácter independiente.
(2) Para la aplicación del Convenio en cualquier momento por
un Estado contratante, cualquier término o expresión no defini-
da en el mismo tendrá, a menos que de su contexto se infiera
una interpretación diferente, el significado que en ese momento
le atribuya la legislación de ese Estado relativa a los impuestos
que son objeto del Convenio, prevaleciendo el significado atri-
buido por la legislación fiscal sobre el que resultaría de otras ra-
mas del Derecho de ese Estado.
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 3 | 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-3/
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