convenio-es-de-2011¶
Published in the Boletín Oficial del Estado as BOE-A-2012-10212. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
convenio-es-de-2011, art. 10¶
In force from 2012-10-18 (published on 2012-07-30).
Official text, in extract (in Spanish)
Dividendos
15 por ciento del importe bruto de los dividendos
en todos los demás casos
Read convenio-es-de-2011, art. 10 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-de-2011:art-10- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-2012-10212- Bundled corpus:
corpus/normatives/html/convenio-es-de-2011-art-10.html#art-10- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim art 10 from BOE consolidated BOE-A-2012-10212; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Germany double-taxation treaty (CDI firmado 03-02-2011, en vigor 18-10-2012) art 10.2.b dividendos: the source-state tax may not exceed 15 percent of the gross dividends in all other cases. Row-level authority for the DE/dividend M210 treaty override (kind=ceiling, rate 0.15). The 5 percent rate of art 10.2.a (qualified participation >= 10%) is not modelled.
convenio-es-de-2011, art. 11¶
In force from 2012-10-18 (published on 2012-07-30).
Official text, in extract (in Spanish)
Los intereses procedentes de un Estado contratante
solo pueden someterse a imposicion en ese otro Estado
Read convenio-es-de-2011, art. 11 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-de-2011:art-11- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-2012-10212- Bundled corpus:
corpus/normatives/html/convenio-es-de-2011-art-11.html#art-11- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-01
- Reviewed by:
agent-review
- Cataloguer’s note:
Spain-Germany double-taxation treaty (CDI 2011, en vigor 2012-10-18) art 11: interest whose beneficial owner is a resident of the other state may be taxed only in that other state (source-state exemption). Row-level authority for the DE/interest M210 treaty override (kind=exempt). Agent-prepared grounding cross-checked against the BOE consolidated text BOE-A-2012-10212 (ELI 2011-02-03); pending operator re-stamp. Corrects the _CONVENIO_BY_COUNTRY drift that cited BOE-A-2012-3669 (a Banco de Espana exchange-rate notice).
convenio-es-de-2011, art. 12¶
In force from 2012-10-18 (published on 2012-07-30).
Official text, in extract (in Spanish)
Cánones
sólo pueden someterse a imposición en ese otro Estado
Read convenio-es-de-2011, art. 12 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-de-2011:art-12- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-2012-10212- Bundled corpus:
corpus/normatives/html/convenio-es-de-2011-art-12.html#art-12- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim art 12 from BOE consolidated BOE-A-2012-10212; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Germany double-taxation treaty (CDI 2011, en vigor 2012-10-18) art 12 cánones: royalties whose beneficial owner is a resident of the other state may be taxed only in that other state (source-state exemption). Row-level authority for the DE/cánones M210 treaty override (kind=exempt). Agent-prepared grounding cross-checked against the BOE consolidated text BOE-A-2012-10212 (ELI 2011-02-03); pending operator re-stamp.