(1) A los efectos del presente Acuerdo, la expresión “estable-
cimiento permanente” significa un lugar fijo de negocios median-
te el cual una empresa realiza toda o parte de su actividad.
(2) La expresión “establecimiento permanente” comprende en
especial
a) las sedes de dirección,
b) las sucursales,
c) las oficinas,
d) las fábricas,
e) los talleres y
f)
las minas, los pozos de petróleo o de gas, las canteras o
cualquier otro lugar de extracción de recursos naturales.
(4) No obstante lo dispuesto anteriormente en el presente Ar-
tículo, se considera que la expresión “establecimiento perma-
nente” no incluye:
a) la utilización de instalaciones con el único fin de almacenar,
exponer o entregar bienes o mercancías pertenecientes a la
empresa;
b) el mantenimiento de un depósito de bienes o mercancías
pertenecientes a la empresa con el único fin de almacenarlas,
exponerlas o entregarlas;
c) el mantenimiento de un depósito de bienes o mercancías
pertenecientes a la empresa con el único fin de que sean
transformadas o manufacturadas por otra empresa;
d) el mantenimiento de un lugar fijo de negocios con el único
fin de comprar bienes o mercancías por cuenta de la empre-
sa o de recoger información para la empresa;
e) el mantenimiento de un lugar fijo de negocios con el único
fin de realizar para la empresa cualesquiera otras actividades
de carácter preparatorio o auxiliar;
f)
el mantenimiento de un lugar fijo de negocios con el único
fin del ejercicio combinado de las actividades mencionadas
en los incisos a) a e), a condición de que el conjunto de la
actividad del lugar fijo de negocios conserve su carácter pre-
paratorio o auxiliar.
(5) No obstante lo dispuesto en los párrafos 1 y 2, cuando una
persona – distinta de un agente que goce de un estatuto inde-
pendiente, al cual se le aplica el párrafo 6 – actúe por cuenta de
una empresa y ostente y ejerza habitualmente en un Estado
Contratante poderes que la faculten para concluir contratos en
nombre de la empresa, se considerará que esta empresa tiene
un establecimiento permanente en este Estado respecto de to-
das las actividades que esta persona realice por cuenta de la
empresa, a menos que las actividades de dicha persona se limi-
ten a las mencionadas en el párrafo 4, las cuales, de haber sido
ejercidas por medio de un lugar fijo de negocios, no hubieran
permitido considerar este lugar como un establecimiento per-
manente, de acuerdo con las disposiciones del mencionado pá-
rrafo.
(6) No se considerará que una empresa tiene un estableci-
miento permanente en un Estado Contratante por el mero hecho
de que realice sus actividades en ese Estado por medio de un
corredor, un comisionista general o cualquier otro agente que
goce de un estatuto independiente, siempre que estas personas
actúen dentro del marco ordinario de su actividad.
(7) El hecho de que una sociedad residente de un Estado
Contratante controle o sea controlada por una sociedad residen-
te del otro Estado Contratante o que realice actividades en este
otro Estado (ya sea por medio de establecimiento permanente o
de otra manera) no convierte por sí solo a cualquiera de estas
sociedades en establecimiento permanente de la otra.
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 5 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-5/
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.