(1) Las autoridades competentes de los Estados Contratan-
tes intercambiarán las informaciones previsiblemente pertinen-
tes para aplicar lo dispuesto en el presente Acuerdo o para ad-
ministrar y exigir lo dispuesto en la legislación nacional de los
Estados Contratantes relativas a los impuestos de toda clase y
naturaleza percibidos por los Estados Contratantes, sus Länder
(Estados Federados), sus subdivisiones políticas o entidades lo-
cales en la medida en que la imposición prevista en el mismo no
sea contraria al Acuerdo. El intercambio de información no ven-
drá limitado por los Artículos 1 y 2.
(2) Todas las informaciones recibidas por un Estado Contra-
tante en virtud del párrafo 1 serán mantenidas secretas de la
misma forma que las informaciones obtenidas en virtud de la le-
gislación interna de dicho Estado y sólo se desvelará a las per-
sonas o autoridades (incluidos los tribunales y órganos adminis-
trativos) encargadas de la liquidación o recaudación de los
impuestos a los que hace referencia el párrafo 1, de su aplica-
ción efectiva o de persecución del incumplimiento relativo a los
mismos, de la resolución de los recursos en relación con los mis-
mos o de la supervisión de las funciones anteriores. Dichas per-
sonas o autoridades sólo utilizarán estas informaciones para es-
tos fines. Podrán desvelar las informaciones en las audiencias
públicas de los tribunales o en sentencias judiciales.
(3) En ningún caso las disposiciones de los párrafos 1 y 2 po-
drán interpretarse en el sentido de obligar a un Estado Contra-
tante a
a) adoptar medidas administrativas contrarias a su legislación o
práctica administrativa o a las del otro Estado Contratante
para suministrar las informaciones en cuestión;
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 secretos comerciales, in-
dustriales, gerenciales o profesionales, procedimientos co-
merciales o informaciones cuya comunicación sea contraria
al orden público.
(4) Si un Estado Contratante solicita información conforme al
presente Artículo, el otro Estado Contratante utilizará las medi-
das para recabar información de que disponga con el fin de ob-
tener la información solicitada, aun cuando ese otro Estado pue-
da no necesitar dicha información para sus propios fines
tributarios. La obligación precedente está limitada por lo dis-
puesto en el párrafo 3 siempre y cuando este apartado no sea in-
terpretado para impedir a un Estado Contratante proporcionar
información exclusivamente por la ausencia de interés domésti-
co en la misma.
(5) En ningún caso las disposiciones del párrafo 3 se interpre-
tarán en el sentido de permitir a un Estado Contratante negarse
a proporcionar información únicamente porque esta obre en po-
der de bancos, otras instituciones financieras, agentes o de cual-
quier persona que actúe en calidad representativa o fiduciaria o
porque esa información haga referencia a la participación en la ti-
tularidad de una persona.
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 25 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-25/
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.