(1) Los dividendos pagados por una sociedad residente de un
Estado Contratante a un residente del otro Estado Contratante
podrán someterse a imposición en este otro Estado Contratan-
te.
(2) Sin embargo, estos dividendos también podrán someter-
se a imposición en el Estado Contratante del que sea residente
la sociedad que pague los dividendos, de conformidad con la le-
gislación de dicho Estado; pero si el beneficiario efectivo de los
dividendos es residente del otro Estado Contratante el impues-
to no podrá exceder
a) del 5 por ciento del importe bruto de los dividendos, si el be-
neficiario efectivo es una sociedad (excepto una sociedad
personal) que posea directamente al menos el 10 por ciento
del capital de la sociedad que pague los dividendos;
b) del 15 por ciento del importe bruto de los dividendos en to-
dos los demás casos.
El presente párrafo no afecta a la imposición de la sociedad res-
pecto de los beneficios con cargo a los cuales se paguen los di-
videndos.
(3) El término “dividendos” empleado en el presente Artículo
comprende los rendimientos de las acciones, de los bonos o de-
rechos de disfrute, de las partes de minas, de las partes de fun-
dador u otras rentas asimiladas a los rendimientos de las accio-
nes por la legislación fiscal del Estado del que sea residente la
sociedad que las distribuya, así como los rendimientos de títulos
de participación en fondos de inversión.
(4) Las disposiciones de los párrafos 1 y 2 no serán de aplica-
ción si el beneficiario efectivo de los dividendos, residente de un
Estado Contratante, realice en el otro Estado Contratante, del
que es residente la sociedad que paga los dividendos, operacio-
nes a través de un establecimiento permanente situado en el
mismo y la participación que genere los dividendos esté vincu-
lada efectivamente a este establecimiento permanente. En este
caso se aplicarán las disposiciones del Artículo 7.
(5) Cuando una sociedad residente de un Estado Contratan-
te obtenga beneficios o rentas procedentes del otro Estado Con-
tratante, este otro Estado no podrá exigir ningún impuesto so-
bre los dividendos pagados por la sociedad, salvo en la medida
en que estos dividendos sean pagados a un residente de este
otro Estado Contratante o la participación que genere los divi-
dendos esté vinculada efectivamente a un establecimiento per-
manente situado en este otro Estado, ni someter los beneficios
no distribuidos de la sociedad a un impuesto sobre los mismos,
aunque los dividendos pagados o los beneficios no distribuidos
consistan, total o parcialmente, en beneficios o rentas proceden-
tes de este otro Estado.
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Source form
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Source scope
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Retrieved
2026-10-01
Text and language scope
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Review status
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Currentness
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protocols and later instruments
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Text language and status
es · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | de-uruguay-2011-base | de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24 | Article 10 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-10/
Source, edition and limits
Source edition
de-uruguay-2011-base | Signed2010-03-09 | Published2011-10-24 | BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) | Signed: 2010-03-09 | Gazette publication: 2011-10-24
Source form
Exact official original-publication PDF; unchanged native-text machine transcription; no derivative PDF
Source scope
Consent law, authentic German/Spanish agreement, execution/signatures and integral protocol; original source only, not consolidated current law
Retrieved
2026-10-01
Text and language scope
Complete native DE/ES source-edition machine reader with32articles per language and integral5-provision protocol. Not human legally reviewed. All25physical source pages accounted. Full source material: /review/de-uruguay-2011-base/. Physical page links are not paragraph verification. No text from the superseded1987 agreement imported.
Review status
Pending qualified human wording, completeness, alignment and legal review. No human approval.
Currentness
Original source edition; not a verified current-law consolidation. Unknown; current_law_verified=false. Entry2011-12-28 (retained official article observation); general application2012-01-01 (roster), NOT entry. Article31(2)(d) collection assistance has a separate condition. No current-law claim. Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Protocols and later instruments
Integral protocol retained separately, never merged into Article32. The superseded1987 agreement is history metadata only; Article31(3) in THIS2010 signed text remains verbatim. Later instruments/MLI/currentness unresolved. Source-triage warnings: Original 2011 publication of the agreement signed 2010-03-09, not a verified current-law consolidation. Agent native source checks are not qualified human legal, wording, alignment or publication approval. No exhaustive later amendment, MLI, suspension, replacement or 2026 currentness verification. Entry 2011-12-28 is from retained actual official article observation at 2026-10-01T07:31:08.128Z, not a new entry-notice binary acquisition. General application 2012-01-01 is the retained2026 roster field, not entry into force; Article31(2)(d) separately conditions collection assistance. Two source-proved authentic languages DE/ES only. English is interface metadata, never treaty wording. No source text repair. Native word/line spacing is machine-derived; original PDF remains authoritative for typography.
Text language and status
es · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol)
BGBl. 2011 II S. 954 (consent law); S. 955–978 (agreement and integral protocol) · /library/originals/667e0fe4d6123995a5bb8124de801e6d14288e982d049071aec0a47c38dcb0f4.pdf
Disclaimers
Language switching retains matching article and paragraph identifiers. The mapping does not confirm reviewed legal or translational equivalence.
Source-page links are references, not human paragraph verification.