(1) Las regalías procedentes de un Estado Contratante y pa-
gadas a un residente del otro Estado Contratante podrán some-
terse a imposición en este otro Estado.
(2) Sin embargo, estas regalías también podrán someterse a
imposición en el Estado Contratante del que procedan, de con-
formidad con la legislación de dicho Estado; pero si el beneficia-
rio efectivo de las regalías es residente del otro Estado Contra-
tante, el impuesto no podrá exceder del 10 por ciento del
importe bruto de las regalías.
(3) El término “regalías” empleado en el presente Artículo
comprende las cantidades de cualquier clase pagadas por el uso
o la concesión de uso de derechos de autor sobre obras litera-
rias, artísticas o científicas, incluidas las películas cinematográ-
ficas, de patentes, marcas de fábrica o de comercio, dibujos o
modelos, planos, fórmulas o procedimientos secretos y las can-
tidades pagadas por informaciones relativas a experiencias in-
dustriales, comerciales o científicas. El término “regalías” abar-
ca asimismo las cantidades de cualquier clase pagadas por el
uso o la concesión de uso de nombres, imágenes y demás de-
rechos de la personalidad equiparables, así como las remunera-
ciones correspondientes a grabaciones de actuaciones de artis-
tas y deportistas a cargo de canales de televisión o emisoras de
radio.
(4) Las disposiciones de los párrafos 1 y 2 no serán de aplica-
ción si el beneficiario efectivo de las regalías, residente de un Es-
tado Contratante, realiza en el otro Estado Contratante, del cual
proceden las regalías, operaciones a través de un establecimien-
to permanente situado en el mismo con el cual estén vinculados
efectivamente los derechos o valores patrimoniales por los que
se paguen las regalías. En este caso se aplicarán las disposicio-
nes del Artículo 7.
(5) Las regalías se considerarán procedentes de un Estado
Contratante cuando el deudor sea un residente de este Estado.
Sin embargo, cuando el deudor de las regalías, sea o no resi-
dente de un Estado Contratante, tenga en un Estado Contratan-
te un establecimiento permanente en relación con el cual se haya
contraído la obligación de pagar las regalías y tal establecimien-
to soporte el pago de las mismas, las regalías se considerarán
procedentes del Estado Contratante donde esté situado el es-
tablecimiento permanente.
(6) Cuando, por razón de las relaciones especiales existentes
entre el deudor y el beneficiario efectivo de las regalías o de las
que uno y otro mantengan con terceros, el importe de las rega-
lías pagadas, habida cuenta de la prestación por la que se pa-
guen, exceda del importe que hubieran convenido el deudor y el
beneficiario efectivo en ausencia de tales relaciones, las dispo-
siciones del presente Artículo no se aplicarán más que a este úl-
timo importe. En este caso, el exceso podrá someterse a impo-
sición de acuerdo con la legislación de cada Estado Contratante,
teniendo en cuenta las demás disposiciones del presente Acuer-
do.
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 12 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-12/
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.