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[x-default] => La deducción del IVA y las comunidades de propietarios: flexibilidad de los requisitos
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[value] => Grundsätzlich unterliegen Eigentümergemeinschaften nicht der spanischen Umsatzsteuer (I.V.A.), weshalb sie (bezüglich Kosten der Instandhaltung, Reparatur, Wartung und des ordnungsgemäßen Betriebs des Gemeinschaftseigentums des Gebäudes) nicht zum Vorsteuerabzug berechtigt sind. Nichtsdestotrotz ist es möglich, dass sich unter den Miteigentümern ein Unternehmer oder Kaufmann gemäß den Vorschriften des spanischen Umsatzsteuergesetzes befindet (z.B. ein Eigentümer eines Geschäftslokals der Immobilie). In diesem Fall, unterlag die Möglichkeit zum Vorsteuerabzug der I.V.A. bisher der Voraussetzung, dass auf der Rechnung derjenige Anteil der Steuerbemessungsgrundlage und der Steuerlast bezüglich dieses Unternehmers oder Kaufmanns in getrennter Form ausgewiesen wurde.
Die sogenannte Generaldirektion für Steuern („Dirección General de Tributos“, kurz GDT) vereinfacht nun diese Voraussetzungen in seiner Entscheidung V3307-16 und stützt sich hierbei auf einschlägige EU-Rechtsprechung.
So hat die DGT entschieden, dass Unternehmer im Sinne des spanischen Umsatzsteuergesetzes zum Vorsteuerabzug berechtigt sind, stets vorausgesetzt sie sind „im Besitz einer Kopie der Rechnung, welche auf die Eigentümergemeinschaft ausgestellt wurde und unabhängig davon, ob der Anteil der Steuerbemessungsgrundlage und Steuerlast im Verhältnis zur Beteiligung an der Eigentümergemeinschaft gesondert ausgewiesen wird. Denn dieser Anteil an der Eigentümergemeinschaft kann auch mittels anderer Unterlagen nachgewiesen werden (Teilungs- oder Neubauerklärung, Satzung, etc.). Darüber hinaus, und nur zu diesem Zweck, ist es zudem möglich, dass Miteigentümer im Besitz einer Kopie des Originals der Rechnung sind, die auf die Eigentümergemeinschaft ausgestellt und vom Verwalter dieser Gemeinschaft zertifiziert bzw. bestätigt wurde. Diese Ausnahme ist nur dann gesetzlich zulässig, sofern die Eigentümergemeinschaft nicht selbst als Unternehmer auftritt.“
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[value] => Como regla general, las comunidades de propietarios no son sujetos pasivos del IVA y, por tanto, el IVA que soportan (relacionado con los costes de conservación, reparación, mantenimiento y adecuado funcionamiento de los elementos comunes de los edificios) no es deducible. No obstante, pudiera suceder que alguno de los co-propietarios de la mencionada comunidad tuviera la condición de empresario o profesional a efectos del IVA (por ejemplo, el propietario de un local comercial situado en el edificio). En tal caso, la deducción del IVA para éste estará condicionada a que en la factura se consigne, en forma distinta y separada, la porción de base imponible y cuota repercutida atribuible al co-propietario empresario o profesional.
Pues bien, la Dirección General de Tributos (DGT), a través de la resolución V3307-16, simplifica este requisito, basándose en jurisprudencia comunitaria.
En concreto, la DGT establece ahora que los empresarios o profesionales podrán deducir las cuotas de IVA siempre que estén “en posesión de un duplicado de la factura expedida a nombre de aquella [la comunidad de propietarios], aunque en la misma no consten los porcentajes de base imponible y cuota tributaria que les correspondan en función de su participación en la comunidad. Dichos porcentajes podrán acreditarse mediante otro tipo de documentos (escritura de división horizontal y obra nueva, estatutos de la comunidad, etc.). Adicionalmente, y a estos solos efectos, será válido, igualmente, que los comuneros estén en posesión de una copia de la factura original emitida a nombre de la comunidad y que dicha copia sea certificada o diligenciada por el administrador de la referida comunidad de propietarios. Esta alternativa, excepcional únicamente se considera ajustada a derecho en la medida en que la comunidad de propietarios no tenga la condición de empresario o profesional.”
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[value] => Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem ipsum dolor sit amet, consectetur adispicing
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem ipsum dolor sit amet, consectetur adispicing elit
- Lorem ipsum dolor
- Sit amet
- Cosectetur adispicing
- Elit
- Lorem ipsum dolor sit amet, consectetur adispicing
Lorem ipsum dolor sit amet, consectetur adispicing elit
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
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[weight:protected] => 0 [locked:protected] => ) [de] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => DE [id:protected] => de [direction:protected] => ltr [weight:protected] => 1 [locked:protected] => ) [und] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => Nicht angegeben [id:protected] => und [direction:protected] => ltr [weight:protected] => 2 [locked:protected] => 1 ) [zxx] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => Nicht zutreffend [id:protected] => zxx [direction:protected] => ltr [weight:protected] => 3 [locked:protected] => 1 ) ) [langcodeKey:protected] => langcode [defaultLangcodeKey:protected] => default_langcode [activeLangcode:protected] => x-default [defaultLangcode:protected] => es [translations:protected] => Array ( [x-default] => Array ( [status] => 1 [entity] => Drupal\node\Entity\Node ) [de] => Array ( [status] => 1 [entity] => Drupal\node\Entity\Node ) ) [translationInitialize:protected] => [newRevision:protected] => [isDefaultRevision:protected] => 1 [entityKeys:protected] => Array ( [bundle] => article [id] => 1172 [revision] => 1790 [uuid] => 5e05f203-9476-4d2e-ae9f-2d1c1b191f66 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Die Vorsteuerabzugsfähigkeit der spanischen Umsatzsteuer bei Eigentümergemeinschaften, Flexibilität der Bedingungen [x-default] => La deducción del IVA y las comunidades de propietarios: flexibilidad de los requisitos ) [langcode] => Array ( [x-default] => es [de] => de ) [status] => Array ( [de] => 1 [x-default] => 1 ) [published] => Array ( [de] => 1 [x-default] => 1 ) [uid] => Array ( [de] => 49 [x-default] => 49 ) [owner] => Array ( [de] => 49 [x-default] => 49 ) [default_langcode] => Array ( [de] => 0 [x-default] => 1 ) [revision_translation_affected] => Array ( [de] => 1 [x-default] => 1 ) ) [validated:protected] => [validationRequired:protected] => [loadedRevisionId:protected] => 1790 [revisionTranslationAffectedKey:protected] => revision_translation_affected [enforceRevisionTranslationAffected:protected] => Array ( ) [entityTypeId:protected] => node [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [isSyncing:protected] => ) ) [de] => Array ( [status] => 1 [entity] => stdClass Object ( [__CLASS__] => Drupal\node\Entity\Node [in_preview] => [values:protected] => Array ( [nid] => Array ( [x-default] => 1172 ) [vid] => Array ( [x-default] => 1790 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => 5e05f203-9476-4d2e-ae9f-2d1c1b191f66 ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1585562726 ) [revision_log] => Array ( [x-default] => ) [revision_default] => Array ( [x-default] => 1 ) [isDefaultRevision] => Array ( [x-default] => 1 ) [status] => Array ( [de] => 1 [x-default] => 1 ) [uid] => Array ( [de] => 49 [x-default] => 49 ) [title] => Array ( [de] => Die Vorsteuerabzugsfähigkeit der spanischen Umsatzsteuer bei Eigentümergemeinschaften, Flexibilität der Bedingungen [x-default] => La deducción del IVA y las comunidades de propietarios: flexibilidad de los requisitos ) [created] => Array ( [de] => 1490954874 [x-default] => 1490954701 ) [changed] => Array ( [de] => 1490954701 [x-default] => 1490954701 ) [promote] => Array ( [de] => 0 [x-default] => 0 ) [sticky] => Array ( [de] => 0 [x-default] => 0 ) [default_langcode] => Array ( [de] => 0 [x-default] => 1 ) [revision_translation_affected] => Array ( [de] => 1 [x-default] => 1 ) [content_translation_source] => Array ( [de] => es [x-default] => und ) [content_translation_outdated] => Array ( [de] => 0 [x-default] => 0 ) [body] => Array ( [de] => Array(1) [x-default] => Array(1) ) [field_bufete] => Array ( [x-default] => Array(1) ) [field_categorias] => Array ( [x-default] => Array(1) ) [field_image] => Array ( [x-default] => Array(1) ) [field_paises] => Array ( [x-default] => Array(1) ) [field_tags] => Array ( [x-default] => Array(3) [de] => Array(2) ) [field_texto_libre] => Array ( [x-default] => Array(1) ) ) [fields:protected] => Array ( ) [fieldDefinitions:protected] => Array ( [nid] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => integer [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(6) [typedDataManager:protected] => ) [uuid] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => uuid [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(6) [typedDataManager:protected] => ) [vid] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => integer [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(6) [typedDataManager:protected] => ) [langcode] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => language [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(8) [typedDataManager:protected] => ) [type] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => entity_reference [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(7) [typedDataManager:protected] => ) [revision_timestamp] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => created [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(7) [typedDataManager:protected] => ) [revision_uid] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => entity_reference [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(7) [typedDataManager:protected] => ) [revision_log] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => string_long [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(9) [typedDataManager:protected] => ) [status] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.status [field_name:protected] => status [field_type:protected] => boolean [entity_type:protected] => node [bundle:protected] => article [label:protected] => Published [description:protected] => [settings:protected] => Array(2) [required:protected] => [translatable:protected] => 1 [default_value:protected] => Array(1) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.status [status:protected] => 1 [uuid:protected] => 43a0be4d-48cd-46d8-b7e6-e8007a23f9fd [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [uid] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.uid [field_name:protected] => uid [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Escrito por [description:protected] => El nombre de usuario del autor del contenido. [settings:protected] => Array(2) [required:protected] => [translatable:protected] => 1 [default_value:protected] => Array(0) [default_value_callback:protected] => Drupal\node\Entity\Node::getDefaultEntityOwner [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.uid [status:protected] => 1 [uuid:protected] => 7118f268-afb7-4f6f-b103-df5efb73ff47 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [title] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.title [field_name:protected] => title [field_type:protected] => string [entity_type:protected] => node [bundle:protected] => article [label:protected] => Tïtulo [description:protected] => [settings:protected] => Array(0) [required:protected] => 1 [translatable:protected] => 1 [default_value:protected] => Array(0) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.title [status:protected] => 1 [uuid:protected] => 0b9f2193-e668-4906-9199-46ee11fa8f64 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [created] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.created [field_name:protected] => created [field_type:protected] => created [entity_type:protected] => node [bundle:protected] => article [label:protected] => Fecha [description:protected] => La fecha en que el nodo fue creado. [settings:protected] => Array(0) [required:protected] => [translatable:protected] => 1 [default_value:protected] => Array(0) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.created [status:protected] => 1 [uuid:protected] => 2d220cdc-8018-4deb-a074-882ed669b367 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [changed] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.changed [field_name:protected] => changed [field_type:protected] => changed [entity_type:protected] => node [bundle:protected] => article [label:protected] => Modificado [description:protected] => La fecha en que el nodo fue editado por última vez. [settings:protected] => Array(0) [required:protected] => [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.changed [status:protected] => 1 [uuid:protected] => 9787a1ee-5acc-49b5-9286-b751e83190aa [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [promote] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.promote [field_name:protected] => promote [field_type:protected] => boolean [entity_type:protected] => node [bundle:protected] => article [label:protected] => Promocionado a la página principal [description:protected] => [settings:protected] => Array(2) [required:protected] => [translatable:protected] => [default_value:protected] => Array(1) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.promote [status:protected] => 1 [uuid:protected] => 01828e67-4211-437e-93c8-2f43727d6f9f [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [sticky] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.sticky [field_name:protected] => sticky [field_type:protected] => boolean [entity_type:protected] => node [bundle:protected] => article [label:protected] => Fijo al comienzo de las listas [description:protected] => [settings:protected] => Array(2) [required:protected] => [translatable:protected] => [default_value:protected] => Array(1) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.sticky [status:protected] => 1 [uuid:protected] => 8fa3e5d7-b509-46a3-aa3a-179b8bb5a4ff [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [default_langcode] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => boolean [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(9) [typedDataManager:protected] => ) [revision_default] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => boolean [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(10) [typedDataManager:protected] => ) [revision_translation_affected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => boolean [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(9) [typedDataManager:protected] => ) [metatag] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => map [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(9) [typedDataManager:protected] => ) [path] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.path [field_name:protected] => path [field_type:protected] => path [entity_type:protected] => node [bundle:protected] => article [label:protected] => Alias de URL [description:protected] => [settings:protected] => Array(0) [required:protected] => [translatable:protected] => 1 [default_value:protected] => Array(0) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.path [status:protected] => 1 [uuid:protected] => 495db799-f3b8-4f02-bf7b-119a259dfce9 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(2) [isSyncing:protected] => ) [menu_link] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\Entity\BaseFieldOverride [baseFieldDefinition:protected] => [id:protected] => node.article.menu_link [field_name:protected] => menu_link [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Enlace del menu [description:protected] => Enlace de menú calculado para el nodo (solo disponible durante el guardado del nodo). [settings:protected] => Array(2) [required:protected] => [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.menu_link [status:protected] => 1 [uuid:protected] => ed43bddf-d5f3-47a5-ba1f-6d91aa309f80 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [content_translation_source] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => language [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(10) [typedDataManager:protected] => ) [content_translation_outdated] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => boolean [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array(0) [itemDefinition:protected] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [definition:protected] => Array(10) [typedDataManager:protected] => ) [body] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.body [field_name:protected] => body [field_type:protected] => text_with_summary [entity_type:protected] => node [bundle:protected] => article [label:protected] => Textkörper [description:protected] => [settings:protected] => Array(1) [required:protected] => 1 [translatable:protected] => 1 [default_value:protected] => Array(1) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.body [status:protected] => 1 [uuid:protected] => 3159b3ac-b2d9-4c0b-a9e9-6ba7ffb6da6c [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(1) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(2) [isSyncing:protected] => ) [field_archivos_adjuntos] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_archivos_adjuntos [field_name:protected] => field_archivos_adjuntos [field_type:protected] => file [entity_type:protected] => node [bundle:protected] => article [label:protected] => Archivos adjuntos [description:protected] => [settings:protected] => Array(6) [required:protected] => [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_archivos_adjuntos [status:protected] => 1 [uuid:protected] => 6e650591-9138-46a7-b755-d98310219c6a [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(2) [isSyncing:protected] => ) [field_autores] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_autores [field_name:protected] => field_autores [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Autores [description:protected] => [settings:protected] => Array(2) [required:protected] => [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_autores [status:protected] => 1 [uuid:protected] => b1d9c00a-d973-4c83-b35b-2bd53f0227c0 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [field_bufete] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_bufete [field_name:protected] => field_bufete [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Bufete [description:protected] => [settings:protected] => Array(2) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_bufete [status:protected] => 1 [uuid:protected] => f9a8bd25-13e5-4f39-a691-f2d047941142 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [field_categorias] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_categorias [field_name:protected] => field_categorias [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Categoría [description:protected] => Kategorien [settings:protected] => Array(2) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_categorias [status:protected] => 1 [uuid:protected] => 7b902509-a9bd-43f4-857c-5a475e8457dc [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [field_image] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_image [field_name:protected] => field_image [field_type:protected] => image [entity_type:protected] => node [bundle:protected] => article [label:protected] => Bild [description:protected] => [settings:protected] => Array(12) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_image [status:protected] => 1 [uuid:protected] => fa6d7346-045c-4c34-8f80-33ce417b29e1 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(1) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(2) [isSyncing:protected] => ) [field_paises] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_paises [field_name:protected] => field_paises [field_type:protected] => address_country [entity_type:protected] => node [bundle:protected] => article [label:protected] => Países [description:protected] => [settings:protected] => Array(1) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array(1) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_paises [status:protected] => 1 [uuid:protected] => d8fca220-6708-44ad-a59f-9768b40ce722 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(2) [isSyncing:protected] => ) [field_tags] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_tags [field_name:protected] => field_tags [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Tags [description:protected] => Geben Sie eine kommagetrennte Liste an, z.B.: Amsterdam, Mexico City, "Berlin, Hamburg" [settings:protected] => Array(2) [required:protected] => 1 [translatable:protected] => 1 [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_tags [status:protected] => 1 [uuid:protected] => 9d747b20-3b68-40db-b19e-525f1a6fbc6e [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(1) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) [field_texto_libre] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_texto_libre [field_name:protected] => field_texto_libre [field_type:protected] => string [entity_type:protected] => node [bundle:protected] => article [label:protected] => Texto libre [description:protected] => [settings:protected] => Array(0) [required:protected] => [translatable:protected] => [default_value:protected] => Array(0) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array(0) [propertyConstraints:protected] => Array(0) [originalId:protected] => node.article.field_texto_libre [status:protected] => 1 [uuid:protected] => 44398e2a-8f56-432f-a818-a9c6013835c1 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array(0) [_core:protected] => Array(0) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array(1) [cacheTags:protected] => Array(0) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array(0) [_entityStorages:protected] => Array(0) [dependencies:protected] => Array(1) [isSyncing:protected] => ) ) [languages:protected] => Array ( [es] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => ES [id:protected] => es [direction:protected] => ltr [weight:protected] => 0 [locked:protected] => ) [de] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => DE [id:protected] => de [direction:protected] => ltr [weight:protected] => 1 [locked:protected] => ) [und] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => Nicht angegeben [id:protected] => und [direction:protected] => ltr [weight:protected] => 2 [locked:protected] => 1 ) [zxx] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => Nicht zutreffend [id:protected] => zxx [direction:protected] => ltr [weight:protected] => 3 [locked:protected] => 1 ) ) [langcodeKey:protected] => langcode [defaultLangcodeKey:protected] => default_langcode [activeLangcode:protected] => de [defaultLangcode:protected] => es [translations:protected] => Array ( [x-default] => Array ( [status] => 1 [entity] => Drupal\node\Entity\Node ) [de] => Array ( [status] => 1 [entity] => Drupal\node\Entity\Node ) ) [translationInitialize:protected] => [newRevision:protected] => [isDefaultRevision:protected] => 1 [entityKeys:protected] => Array ( [bundle] => article [id] => 1172 [revision] => 1790 [uuid] => 5e05f203-9476-4d2e-ae9f-2d1c1b191f66 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Die Vorsteuerabzugsfähigkeit der spanischen Umsatzsteuer bei Eigentümergemeinschaften, Flexibilität der Bedingungen [x-default] => La deducción del IVA y las comunidades de propietarios: flexibilidad de los requisitos ) [langcode] => Array ( [x-default] => es [de] => de ) [status] => Array ( [de] => 1 [x-default] => 1 ) [published] => Array ( [de] => 1 [x-default] => 1 ) [uid] => Array ( [de] => 49 [x-default] => 49 ) [owner] => Array ( [de] => 49 [x-default] => 49 ) [default_langcode] => Array ( [de] => 0 [x-default] => 1 ) [revision_translation_affected] => Array ( [de] => 1 [x-default] => 1 ) ) [validated:protected] => [validationRequired:protected] => [loadedRevisionId:protected] => 1790 [revisionTranslationAffectedKey:protected] => revision_translation_affected [enforceRevisionTranslationAffected:protected] => Array ( ) [entityTypeId:protected] => node [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [isSyncing:protected] => ) ) ) [translationInitialize:protected] => [newRevision:protected] => [isDefaultRevision:protected] => 1 [entityKeys:protected] => Array ( [bundle] => article [id] => 1172 [revision] => 1790 [uuid] => 5e05f203-9476-4d2e-ae9f-2d1c1b191f66 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Die Vorsteuerabzugsfähigkeit der spanischen Umsatzsteuer bei Eigentümergemeinschaften, Flexibilität der Bedingungen [x-default] => La deducción del IVA y las comunidades de propietarios: flexibilidad de los requisitos ) [langcode] => Array ( [x-default] => es [de] => de ) [status] => Array ( [de] => 1 [x-default] => 1 ) [published] => Array ( [de] => 1 [x-default] => 1 ) [uid] => Array ( [de] => 49 [x-default] => 49 ) [owner] => Array ( [de] => 49 [x-default] => 49 ) [default_langcode] => Array ( [de] => 0 [x-default] => 1 ) [revision_translation_affected] => Array ( [de] => 1 [x-default] => 1 ) ) [validated:protected] => [validationRequired:protected] => [loadedRevisionId:protected] => 1790 [revisionTranslationAffectedKey:protected] => revision_translation_affected [enforceRevisionTranslationAffected:protected] => Array ( ) [entityTypeId:protected] => node [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [isSyncing:protected] => )