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[de] => Verpflichtung der deutschen Finanzbehörden zur Teilnahme an einem steuerlichen Schiedsverfahren? (2)
[x-default] => ¿Está obligado el fisco alemán a participar en un arbitraje fiscal? (2)
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[value] => In der Ausgabe Oktober 2017 dieses Newsletters hatten wir über einen Rechtsstreit zur Frage berichtet, unter welchen Voraussetzungen eine spanische Muttergesellschaft (S.L.) von dem für die deutsche Tochtergesellschaft (GmbH) zuständigen Finanzamt verlangen kann, an einem Verständigungsverfahren nach dem Übereinkommen über die Beseitigung der Doppelbesteuerung im Falle von Gewinnberichtigungen zwischen verbundenen Unternehmen (90/436/EWG - SchÜ) teilzunehmen.
Das Finanzamt hatte im Rahmen einer steuerlichen Betriebsprüfung der GmbH Rechnungen der S.L. für Dienstleistungen nicht zum Betriebsausgabenabzug zugelassen, weil diese unangemessen hoch waren, sich aber geweigert, an einem Schiedsverfahren teilzunehmen, welches die S.L. bei der zuständigen spanischen Behörde eingeleitet hatte, weil die betroffenen Rechnungen in Spanien voll der Besteuerung unterlagen. Aufgrund von Art und Umfang der Rechnungsstellung wurde gegen den Geschäftsführer der S.L. in Deutschland ein Strafbefehl wegen Beihilfe zur Steuerhinterziehung erlassen, das parallel eingeleitete Strafverfahren gegen die Geschäftsführerin der GmbH wurde gegen Zahlung einer Geldbuße eingestellt, weil diese nach Sachlage an Weisungen aus Spanien gebunden war.
Der Bundesfinanzhof hat in einem jüngst veröffentlichten Urteil vom 25.09.2019 (BFH I R 7/17) entschieden, dass das Verständigungs- und Schlichtungsverfahren nach dem EU-Schiedsübereinkommen obligatorischen Charakter hat und daher bei Vorliegen der Voraussetzungen zwingend zur Beseitigung der Doppelbesteuerung führt. Ist allerdings durch ein Gerichts- oder Verwaltungsverfahren endgültig festgestellt, dass eines der beteiligten Unternehmen durch Handlungen, die eine Gewinnberichtigung zur Folge haben, einen empfindlich zu bestrafenden Verstoß gegen steuerliche Vorschriften begangen hat, dann besteht keine Verpflichtung zur Verfahrensdurchführung. Vielmehr hat in diesem Fall die zuständige Behörde nach pflichtgemäßem Ermessen über die Durchführung des Verfahrens zu entscheiden.
Bei der Beurteilung, ob ein empfindlich zu bestrafender Verstoß vorliegt, ist auf die für das Unternehmen verantwortlich handelnde Person abzustellen. Ob diese Person tatsächlich bestraft wurde, ist nicht entscheidend. Es genügt die gerichtliche Feststellung einer straf- oder bußgeldbewehrten Gesetzesverletzung durch diese Person, die abstrakt betrachtet zu einer Ahndung führen kann. Die Entscheidung über die Durchführung des Verfahrens liegt auch dann im pflichtgemäßen Ermessen der zuständigen Behörde, wenn die steuerliche Gewinnberichtigung und der strafgerichtlich festgestellte Verstoß gegen die steuerlichen Vorschriften im Hinblick auf die Besteuerungszeiträume und die Steuerbeträge nicht vollständig übereinstimmen. Das Schiedsverfahren kann unabhängig von den Rechtsbehelfen nach dem innerstaatlichen Recht der Vertragsstaaten eingeleitet werden, allerdings nur innerhalb von drei Jahren nach der ersten Mitteilung der Maßnahme, die eine Doppelbesteuerung herbeiführen könnte.
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[value] => En la edición de octubre de 2017 de este boletín se comentó sobre un litigio fiscal y los condicionantes para que una matriz española (S.L.) pueda obligar a la Delegación de la Administración Tributaria correspondiente a su filial alemana (GmbH) a participar en un procedimiento amistoso según el Convenio relativo a la Supresión de la Doble Imposición en caso de Corrección de Beneficios de Empresas asociadas (90/436/EWG - SchÜ).
Se consta que en una inspección fiscal de la GmbH, Hacienda Alemana no admitió facturas de la S.L. por prestaciones de servicios como gastos deducibles, pues estos eran indebidamente excesivos y asimismo se negó a colaborar en un procedimiento amistoso iniciado por la S.L. ante las autoridades españolas competentes dado que las facturas afectadas estaban sujetas a imposición en España. Al administrador de la S.L. se le acusó en Alemania con una orden penal por complicidad de fraude fiscal y paralelamente se suspendió, en pos al pago de una multa, el proceso penal iniciado contra la administradora de la GmbH debido a que ella estaba sujeta a instrucciones de España.
El Tribunal Supremo de lo Fiscal dictó en su sentencia recién publicada el 25/09/2019 (BFH I R 7/17) que los procedimientos amistosos y de mediación son obligatorios según el Convenio Comunitario de Arbitraje y al cumplirse los requisitos se efectúa la supresión de la doble imposición. Si se demuestran, sin embargo, definitivamente a través de un procedimiento judícial o administrativo, los hechos impunibles que pueden llevar a una sanción grave por corrección de beneficios obtenidos con algún accionar de las empresas relacionadas contraria a las disposiciones fiscales, no hay obligación de participación. Más bien, la autoridad competente decidirá en base a su debida potestad discrecional si se iniciará el procedimiento amistoso.
En la evaluación de existencia de infracción con sanción grave hay que verificar si el representante de la sociedad es el responsable de este hecho. Si fue penalizado o no, no es determinante. Basta la determinación judicial del hecho que esta persona haya cometido una violación de la ley que podría ser, aunque sea abstractamente, sancionada o multada. La decisión de iniciar un procedimiento se tomará también en la medida debida según lo considere la potestad discrecional de la administración como que, tanto la corrección fiscal como la infracción penal, pueden no coincidir en cuanto a los períodos o los importes impositivos. El procedimiento amistoso puede iniciarse independientemente de los recursos disponibles según el Derecho interno de los Estados contratantes, aunque solamente dentro de los tres años siguientes a la primera notificación de la medida impositiva, lo que podría resultar en una doble imposición.
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[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
(
[handler] => default
[handler_settings] => Array
(
)
)
[required:protected] =>
[translatable:protected] =>
[default_value:protected] => Array
(
)
[default_value_callback:protected] =>
[fieldStorage:protected] =>
[itemDefinition:protected] =>
[constraints:protected] => Array
(
)
[propertyConstraints:protected] => Array
(
)
[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
(
)
[_core:protected] => Array
(
)
[trustedData:protected] =>
[entityTypeId:protected] => base_field_override
[enforceIsNew:protected] =>
[typedData:protected] =>
[cacheContexts:protected] => Array
(
[0] => languages:language_interface
)
[cacheTags:protected] => Array
(
)
[cacheMaxAge:protected] => -1
[_serviceIds:protected] => Array
(
)
[_entityStorages:protected] => Array
(
)
[dependencies:protected] => Array
(
[config] => Array
(
[0] => node.type.article
)
)
[isSyncing:protected] =>
)
[content_translation_source] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => language
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => language
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
[definition:protected] => Array(2)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
[default_value] => Array(1)
[initial_value] => Array(1)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[type] => field_item:language
[settings] => Array
(
)
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => Translation source
[arguments:protected] => Array
(
)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => The source language from which this translation was created.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] => und
)
)
[initial_value] => Array
(
[0] => Array
(
[value] => und
)
)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[content_translation_outdated] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
[definition:protected] => Array(2)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
[default_value] => Array(1)
[initial_value] => Array(1)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_outdated
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[type] => field_item:boolean
[settings] => Array
(
[on_label] => Drupal\Core\StringTranslation\TranslatableMarkup
[off_label] => Drupal\Core\StringTranslation\TranslatableMarkup
)
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => Translation outdated
[arguments:protected] => Array
(
)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => A boolean indicating whether this translation needs to be updated.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] =>
)
)
[initial_value] => Array
(
[0] => Array
(
[value] =>
)
)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_outdated
[entity_type] => node
[bundle] =>
)
[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
(
[display_summary] =>
)
[required:protected] => 1
[translatable:protected] => 1
[default_value:protected] => Array
(
[0] => Array
(
[summary] =>
[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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[module] => Array ( [0] => text ) ) [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 ( [file_directory] => [date:custom:Y]-[date:custom:m] [file_extensions] => jpg docx pdf png [max_filesize] => [description_field] => 1 [handler] => default:file [handler_settings] => Array ( ) ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_archivos_adjuntos [1] => node.type.article ) [module] => Array ( [0] => file ) ) [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 ( [handler] => default:node [handler_settings] => Array ( [target_bundles] => Array ( [abogado] => abogado ) [sort] => Array ( [field] => title [direction] => ASC ) [auto_create] => [auto_create_bundle] => ) ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_autores [1] => node.type.abogado [2] => node.type.article ) ) [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 ( [handler] => default:node [handler_settings] => Array ( [target_bundles] => Array ( [bufete] => bufete ) [sort] => Array ( [field] => _none ) [auto_create] => [auto_create_bundle] => ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_bufete [1] => node.type.article [2] => node.type.bufete ) ) [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 ( [handler] => default:taxonomy_term [handler_settings] => Array ( [target_bundles] => Array ( [categorias_articulos] => categorias_articulos ) [sort] => Array ( [field] => name [direction] => asc ) [auto_create] => [auto_create_bundle] => categorias_bufetes ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_categorias [1] => node.type.article [2] => taxonomy.vocabulary.categorias_articulos ) ) [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 ( [file_directory] => [date:custom:Y]-[date:custom:m] [file_extensions] => png gif jpg jpeg [max_filesize] => [max_resolution] => 1300x831 [min_resolution] => 693x400 [alt_field] => 1 [alt_field_required] => 1 [title_field] => [title_field_required] => [default_image] => Array ( [uuid] => [alt] => [title] => [width] => [height] => ) [handler] => default:file [handler_settings] => Array ( ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( [default_config_hash] => tgJzhA7Swh4M_gWU5FwFe5lPxPj5rebpMbvhpdNrERs ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_image [1] => node.type.article ) [module] => Array ( [0] => image ) ) [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 ( [available_countries] => Array ( [DE] => DE [ES] => ES ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( [0] => Array ( [value] => ES ) ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_paises [1] => node.type.article ) [module] => Array ( [0] => address ) ) [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 ( [handler] => default:taxonomy_term [handler_settings] => Array ( [target_bundles] => Array ( [tags] => tags ) [sort] => Array ( [field] => _none ) [auto_create] => 1 [auto_create_bundle] => ) ) [required:protected] => 1 [translatable:protected] => 1 [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( [default_config_hash] => QdUgf_beeoaPiyKorFv0q1fcJpWH_uZTqe_xoVJacrw ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_tags [1] => node.type.article [2] => taxonomy.vocabulary.tags ) ) [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 ( ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_texto_libre [1] => node.type.article ) ) [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] => stdClass Object ( [__CLASS__] => Drupal\node\Entity\Node [in_preview] => [values:protected] => Array ( [nid] => Array ( [x-default] => 1426 ) [vid] => Array ( [x-default] => 2044 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => f5bc9dc3-426a-4759-b521-96e05dad6809 ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1588149096 ) [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] => Verpflichtung der deutschen Finanzbehörden zur Teilnahme an einem steuerlichen Schiedsverfahren? (2) [x-default] => ¿Está obligado el fisco alemán a participar en un arbitraje fiscal? (2) ) [created] => Array ( [de] => 1588149277 [x-default] => 1588149071 ) [changed] => Array ( [de] => 1588149071 [x-default] => 1588149071 ) [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_autores] => Array ( [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 ( [de] => Array(4) [x-default] => Array(4) ) [field_texto_libre] => Array ( [x-default] => Array(1) ) ) [fields:protected] => Array ( ) [fieldDefinitions: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] => 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] => 1426 [revision] => 2044 [uuid] => f5bc9dc3-426a-4759-b521-96e05dad6809 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Verpflichtung der deutschen Finanzbehörden zur Teilnahme an einem steuerlichen Schiedsverfahren? (2) [x-default] => ¿Está obligado el fisco alemán a participar en un arbitraje fiscal? (2) ) [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] => 2044 [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] => 1426 ) [vid] => Array ( [x-default] => 2044 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => f5bc9dc3-426a-4759-b521-96e05dad6809 ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1588149096 ) [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] => Verpflichtung der deutschen Finanzbehörden zur Teilnahme an einem steuerlichen Schiedsverfahren? (2) [x-default] => ¿Está obligado el fisco alemán a participar en un arbitraje fiscal? (2) ) [created] => Array ( [de] => 1588149277 [x-default] => 1588149071 ) [changed] => Array ( [de] => 1588149071 [x-default] => 1588149071 ) [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_autores] => Array ( [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 ( [de] => Array(4) [x-default] => Array(4) ) [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] => 1426 [revision] => 2044 [uuid] => f5bc9dc3-426a-4759-b521-96e05dad6809 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Verpflichtung der deutschen Finanzbehörden zur Teilnahme an einem steuerlichen Schiedsverfahren? (2) [x-default] => ¿Está obligado el fisco alemán a participar en un arbitraje fiscal? (2) ) [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] => 2044 [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] => 1426 [revision] => 2044 [uuid] => f5bc9dc3-426a-4759-b521-96e05dad6809 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Verpflichtung der deutschen Finanzbehörden zur Teilnahme an einem steuerlichen Schiedsverfahren? (2) [x-default] => ¿Está obligado el fisco alemán a participar en un arbitraje fiscal? (2) ) [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] => 2044 [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] => )