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[x-default] => ¿Venta de participaciones sociales como transmisión del patrimonio empresarial no sujeta al IVA?
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[value] => Wird ein Unternehmen oder ein in der Gliederung eines Unternehmens gesondert geführter Betrieb im Ganzen entgeltlich oder unentgeltlich übereignet oder in eine Gesellschaft eingebracht, liegt eine sog. Geschäftsveräußerung vor, die nicht der Umsatzsteuer unterliegt, wenn diese an einen anderen Unternehmer für dessen Unternehmen erfolgt (§ 1 (1a) UStG).
In Rechnungen ausgewiesene Vorsteuerbeträge anderer Unternehmer, für die Inanspruchnahme von Leistungen im Zusammenhang mit der Geschäftsveräußerung sind gleichwohl grundsätzlich als allgemeine Kosten des veräußernden Unternehmers abzugsfähig (EuGH vom 22.02.2001, C -408/98 – Rechtssache Abby National).
Nach der aktuellen Auffassung der deutschen Finanzverwaltung kann die Übertragung eines Gesellschaftsanteils – unabhängig von dessen Höhe – nur dann einer nicht steuerbaren Geschäftsveräußerung gleichgestellt werden, wenn der Gesellschaftsanteil Teil einer eigenständigen Einheit ist, die eine selbständige wirtschaftliche Betätigung ermöglicht, und diese Tätigkeit vom Erwerber fortgeführt wird, eine bloße Veräußerung von Anteilen ohne gleichzeitige Übertragung von Vermögenswerten versetzt den Erwerber nicht in die Lage, eine selbständige wirtschaftliche Tätigkeit als Rechtsnachfolger des Veräußerers fortzuführen (vgl. Abschnitt 1.5 Abs. 9 UStAE).
Nach einem Urteil des Finanzgerichts Nürnberg vom 02.05.2018 (2 K 309/16) liegt auch dann keine Geschäftsveräußerung vor, wenn nur die Inhaberschaft am Unternehmen, nicht jedoch auch die die unternehmerische Betätigung vermittelnden Rechtsverhältnisse (im Streitfall der Vertrag über die Vermietung von Betriebsgrundstücken an die veräußerte Beteiligungsgesellschaft) übertragen werden. Für Beratungsleistungen zur Durchführung einer Anteilsveräußerung kann in einem solchen Fall daher keine Vorsteuer abgezogen werden, weil diese in direktem und unmittelbarem Zusammenhang mit einem nach § 4 Nr. 8 Buchstabe f) UStG steuerfreien Umsatz mit Anteilen an Gesellschaften stehen. Der Bundesfinanzhof wird die Richtigkeit dieser Auffassung zu prüfen haben (BFH XI R 33/18).
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Las facturas con IVA soportado de otros empresarios que prestaron servicios para la enajenación se consideran básicamente como costes deducibles de la sociedad a ser vendida (sentencia del Tribunal de Justicia de la Unión Europea -TJUE- del 22/02/2001, C -408/98 – Asunto judicial Abby National).
Según la postura actual de la administración tributaria alemana puede ser la transmisión de participaciones sociales – sin importar su monto – igualmente no sujeta a tributación, cuando dicha participación es parte integral de una unidad independiente del negocio que posibilita la actividad económica del adquiriente por sí mismo como continuación de la actividad realizada; la mera enajenación de participaciones sociales sin transmisión de activos no lleva al comprador a poder continuar como sucesor del vendedor con la actividad económica independientemente (véase capítulo 1.5 párr. 9 UStAE - Umsatzsteuer-Anwendungserlass o Decreto para la Aplicación del IVA).
Según una sentencia del Tribunal de lo Fiscal de Núremberg del 02/05/2018 (2 K 309/16) tampoco se trata de una transmisión del patrimono cuando la participación social sea transmitida sin relación jurídica de la actividad empresarial (en este procedimiento se trató del contrato para arrendamiento de terrenos empresariales a la filial vendida). En caso de servicios de asesoramiento para la ejecución de una enajenación de participaciones sociales no se puede efectuar una deducción del IVA soportado pues este se encuentra directa o indirectamente relacionado con una operación libre de IVA según el art. (§) 4 Nr. 8 f) UStG. El Tribunal Federal Supremo de lo Fiscal revisará la exactitud de dicha interpretación (BFH XI R 33/18).
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[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
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[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
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)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
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[initial_value] => Array(1)
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[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
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)
[definition:protected] => Array
(
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[settings] => Array
(
)
)
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)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
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(
)
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[string:protected] => Translation source
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(
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(
)
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[arguments:protected] => Array
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)
)
[default_value] => Array
(
[0] => Array
(
[value] => und
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[initial_value] => Array
(
[0] => Array
(
[value] => und
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[translatable] => 1
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[bundle] =>
)
[typedDataManager:protected] =>
)
[content_translation_outdated] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
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(
)
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(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
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(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
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(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
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)
[definition:protected] => Array
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)
[definition:protected] => Array
(
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[off_label] => Drupal\Core\StringTranslation\TranslatableMarkup
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)
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(
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(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
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(
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[string:protected] => Translation outdated
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)
)
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(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
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(
)
[stringTranslation:protected] =>
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[arguments:protected] => Array
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)
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(
[0] => Array
(
[value] =>
)
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[initial_value] => Array
(
[0] => Array
(
[value] =>
)
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[bundle] =>
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[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] =>
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[required:protected] => 1
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[0] => Array
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[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] => 855 ) [vid] => Array ( [x-default] => 1472 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => 0509cec5-5bcc-431c-8947-14c7fa81b9e7 ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1584010966 ) [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] => Veräußerung von Gesellschaftsanteilen als nicht steuerbare Geschäftsveräußerung im Ganzen? [x-default] => ¿Venta de participaciones sociales como transmisión del patrimonio empresarial no sujeta al IVA? ) [created] => Array ( [de] => 1559297331 [x-default] => 1559296935 ) [changed] => Array ( [de] => 1559296935 [x-default] => 1559296935 ) [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(3) [x-default] => Array(2) ) [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] => 855 [revision] => 1472 [uuid] => 0509cec5-5bcc-431c-8947-14c7fa81b9e7 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Veräußerung von Gesellschaftsanteilen als nicht steuerbare Geschäftsveräußerung im Ganzen? [x-default] => ¿Venta de participaciones sociales como transmisión del patrimonio empresarial no sujeta al IVA? ) [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] => 1472 [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] => 855 ) [vid] => Array ( [x-default] => 1472 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => 0509cec5-5bcc-431c-8947-14c7fa81b9e7 ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1584010966 ) [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] => Veräußerung von Gesellschaftsanteilen als nicht steuerbare Geschäftsveräußerung im Ganzen? [x-default] => ¿Venta de participaciones sociales como transmisión del patrimonio empresarial no sujeta al IVA? ) [created] => Array ( [de] => 1559297331 [x-default] => 1559296935 ) [changed] => Array ( [de] => 1559296935 [x-default] => 1559296935 ) [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(3) [x-default] => 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] => 855 [revision] => 1472 [uuid] => 0509cec5-5bcc-431c-8947-14c7fa81b9e7 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Veräußerung von Gesellschaftsanteilen als nicht steuerbare Geschäftsveräußerung im Ganzen? [x-default] => ¿Venta de participaciones sociales como transmisión del patrimonio empresarial no sujeta al IVA? ) [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] => 1472 [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] => 855 [revision] => 1472 [uuid] => 0509cec5-5bcc-431c-8947-14c7fa81b9e7 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Veräußerung von Gesellschaftsanteilen als nicht steuerbare Geschäftsveräußerung im Ganzen? [x-default] => ¿Venta de participaciones sociales como transmisión del patrimonio empresarial no sujeta al IVA? ) [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] => 1472 [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] => )