1. Las regalías procedentes de un Estado Contratante y paga-
das a un residente del otro Estado Contratante, pueden someter-
0 a imposición en el Estado Contratante del que procedan, de
acuerdo con la legisiación de este Estado; pero el impuesto así
exigido no puede exceder del 5% del importe bruto de las regalías
si el perceptor de las mismas es el benoficiario efectivo.
2. Eltérmino “regalías” empleado en el presente articulo signifi
ca las cantidades de cualquier clase pagadas por el uso o la
«concesión de uso de un derecho de autor sobre una obra literaria,
artística o científica, incluidas las películas cinematográficas, de
una patente, marca de fábrica o de comercio, dibujo o modelo,
plano, fórmula o procedimiento secreto, así como por el uso o la
concesión de uso de un equipo industrial, comercia! o científico, y
Por las informaciones relativas a experiencias industriales, comer-
ciales o científicas.
3. Las disposiciones del párrafo 1 no se aplican si el beneficiario
efectivo de las regalías, residente de un-Estado Contratante,
ejerce en el otro Estado Contratante de donde proceden las
regalías una actividad industrial o comercial por medio de un
establecimiento permanente situado en este otro Estado o presta
servicios profesionales por medio de una base fija situada en él,
con los que el derecho o propiedad por los que se pagan las
regalías estén vinculados efectivamente. En estos casos se apli
can las disposiciones del artículo 7 o del articulo 14, según
proceda.
4. Las regalías se consideran procedentes de un Estado Con-
tratante cuando el deudor es el propio Estado, uno de sus Esta-
dos Federados o una de sus subdivisiones políticas o de sus
entidades locales o un residente de este Estado. Sin embargo.
cuando el deudor de las regalías, sea o no residente de un Estado
Contratante, tenga en un Estado Contratante un establecimiento
permanente o una base fija en relación con los cuales se haya
contraido la obligación de pagar las regalías y que soporten la
carga de las mismas, éstas se considerarán como procedentes
del Estado Contratante donde esté situado el establecimiento
permanente o la base fija.
5. 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 regalías
pagadas, habida cuenta de la prestación por la que se pagan,
exceda del que habrían convenido el deudor y el beneficiario
lectivo en ausencia de tales relaciones, las disposiciones de este
lo no se aplican más que a este último importe. En este caso
el exceso podrá someterse a imposición de acuerdo con la legis-
lación de cada Estado Contratante, teniendo en cuenta las demás
disposiciones del presente Conveni
de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06
Source form
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page727; treaty begins on printed page728. BMF/manifest citation is BGBl. 1996 II S. 727. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-venezuela-1996-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1995-02-08; consent law 1996-04-25; gazette publication 1996-05-06. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1997-01-01 (not a universal tax-specific rule). Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
es · authentic-language-transcription · machine-transcription
BGBl. 1996 II S. 727 | de-venezuela-1996-base | de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06 | Article 12 | es | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-venezuela-1996-base/es/articles/article-12/
Source, edition and limits
Source edition
de-venezuela-1996-base | BGBl. 1996 II S. 727 | signed 1995-02-08 | published 1996-05-06 | Signed: 1995-02-08 | Gazette publication: 1996-05-06
Source form
retained original official-publication scan; reader uses a separately retained unreviewed OCR derivative
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Retained BMF source attribution and SHA-256 verified against R3 manifest and historical agent audit, not a fresh network/source-authority determination. Original first PDF page shows gazette page727; treaty begins on printed page728. BMF/manifest citation is BGBl. 1996 II S. 727. This citation is not a statement that the implementing law begins on the treaty's first page. Original and OCR PDF page boxes differ (593.28x841.86 vs593.67x842.4pt); proportional geometry, not pixel identity. ORIGINAL EDITION, unreviewed retained OCR. German and Spanish are printed and named in the closing authenticity clause; no third authentic language is named there, and no third language column was observed in this retained PDF. Spanish is a separate coordinate partition, not the R3 mixed bilingual extraction. No missing authentic language identified from this source clause; this does not certify full-language wording accuracy or external source availability. Unreviewed coordinate-based machine transcription of this original source edition only. OCR words are unchanged; rows reconstructed by word coordinates. Known misspellings and damaged numerals remain visible. Source-observed structural paragraph IDs may differ from erroneous OCR numerals. This is not exact legal transcription. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-venezuela-1996-base/. PDF page links identify pages, not verified paragraph correspondence. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 1995-02-08; consent law 1996-04-25; gazette publication 1996-05-06. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 1997-01-01 (not a universal tax-specific rule). Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed accompanying protocol retained separately and not merged into articles; separately printed signature availability is source-specific. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Printed accompanying protocol is separate from treaty articles. Protocol sections1–6 on PDF18–19 retained. Protocol has no separate closing/signature block in this retained PDF; shared signatures appear after treaty closing on PDF17. Six bilingual chapter-heading groups retained separately, not attached to preceding articles. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
es · authentic-language-transcription · machine-transcription