(1) Los beneficios de una empresa de un Estado Contratante
solamente podrán someterse a imposición en este Estado, a no
ser que la empresa realice su actividad en el otro Estado Contra-
tante por medio de un establecimiento permanente situado en
él. En este último caso los beneficios de la empresa serán grava-
bles en el otro Estado, pero sólo en la medida en que puedan
imputarse al establecimiento permanente situado en el mismo.
(2) Sin perjuicio de lo establecido en el párrafo 3, cuando una
empresa de un Estado Contratante realice su actividad en el otro
Estado Contratante por medio de un establecimiento permanen-
te situado en él, en cada Estado Contratante se atribuirán al es-
tablecimiento permanente los beneficios que éste hubiera podi-
do obtener si fuese una empresa distinta y separada que
realizase las mismas o similares actividades, en las mismas o si-
milares condiciones, y tratase con total independencia con la
empresa de la que es establecimiento permanente.
(3) Para la determinación de los beneficios del establecimien-
to permanente se permitirá la deducción de los gastos en que
se haya incurrido para la realización de los fines del estableci-
miento permanente, comprendidos los gastos de dirección y ge-
nerales de administración para los mismos fines, tanto si se efec-
túan en el Estado en que se encuentre el establecimiento
permanente como en otra parte.
(4) En tanto que en un Estado Contratante resulte usual deter-
minar los beneficios imputables a los establecimientos perma-
nentes sobre la base de un reparto de los beneficios totales de
la empresa entre sus diversas partes, lo establecido en el párra-
fo 2 no obstará para que dicho Estado Contratante determine
los beneficios sujetos a imposición con arreglo al reparto usual;
sin embargo, el método de reparto de los beneficios que se
adopte habrá de ser tal que el resultado obtenido esté de acuer-
do con los principios contenidos en el presente Artículo.
(6) A los efectos de los párrafos anteriores, los beneficios im-
putables al establecimiento permanente se calcularán cada año
por el mismo método, a no ser que existan motivos válidos y su-
ficientes para proceder de otra forma.
(7) Lo establecido en el presente Artículo será de aplicación
igualmente a los beneficios derivados de la participación en una
sociedad personal. También será aplicable a las remuneraciones
que los socios de una sociedad personal perciban de la misma
por su actividad al servicio de la sociedad, por la concesión de
préstamos o por la cesión de bienes económicos, en el supues-
to de que, de conformidad con la legislación fiscal del Estado
Contratante en que esté sito el establecimiento permanente, ta-
les remuneraciones se imputen a las rentas del socio derivadas
del establecimiento permanente.
(8) Cuando los beneficios comprendan rentas reguladas se-
paradamente en otros artículos del presente Acuerdo, las dispo-
siciones de aquellos no quedarán afectadas por las del presen-
te Artículo.
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 7 | es | Pending qualified human wording, completeness, alignment and legal review. No human approval. | /library/treaties/de-uruguay-2011-base/es/articles/article-7/
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.