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[x-default] => ¿Son las regulaciones anti-abuso alemanas contrarias al derecho europeo en cuanto a las retenciones en la fuente (III)?
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[value] => In der Ausgabe Januar 2018 dieses Newsletters hatten wir über die jüngsten Entscheidungen des Europäischen Gerichtshofs zur Europarechtswidrigkeit der steuerlichen Missbrauchsvorschrift von § 50 Abs. 3 EStG in der ab 2007 geltenden Fassung sowie die fortbestehenden europarechtlichen Zweifel an der ab 2012 geltenden Fassung berichtet. In einem Schreiben vom 04.04.2018 (IV B 3 – S 2411/07/10016-14) hat das Bundesfinanzministerium nun bestätigt, die ab 2012 geltende Gesetzesfassung unionrechtskonform anzuwenden, also insoweit nicht mehr anzuwenden, als diese textlich mit der alten Fassung übereinstimmt. Im Ergebnis wurden damit die sog. Aktivitätsanforderungen für die Gewährung einer Entlastung vom Steuerabzug vom Kapitalertrag bei ausländischen Gesellschaften entschärft. Hiernach ist bei der Anwendung der Vorschrift davon auszugehen, dass (1) auch die bloße Verwaltung von Wirtschaftsgütern als begünstigte Tätigkeit der ausländischen Gesellschaft anzusehen ist, wobei im Fall einer sog. passiven Beteiligungsverwaltung nachzuweisen ist, dass die Gesellschaft ihre Rechte als Gesellschafterin tatsächlich ausübt; (2) bei der Verwaltung von Wirtschaftsgütern das Kriterium des Vorhandenseins eines angemessen eingerichteten Geschäftsbetriebs nicht zwingend voraussetzt, dass die Gesellschaft in ihrem Ansässigkeitsstaat für die Ausübung Ihrer Tätigkeit ständig sowohl geschäftsleitendes als auch anderes Personal beschäftigt. Unabhängig davon ist jedoch auch weiter vom Fehlen wirtschaftlicher oder sonst beachtlicher Gründe und damit der Versagung einer Ermäßigung der deutschen Quellensteuer auf Dividenden auszugehen, wenn sich aus einer Gesamtwürdigung der Umstände des Einzelfalls ergibt, dass mit der Einschaltung der ausländischen Gesellschaft im Wesentlichen nur ein steuerlicher Vorteil bezweckt wird. Daher sollte unvermindert auf eine solide Gestaltung von Geschäftsbeziehungen und eine ausreichende Dokumentation des Vorliegens der Voraussetzungen für die Quellensteuerermäßigung geachtet werden.
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[value] => En el boletín de enero de 2018 tratamos las sentencias recientes del Tribunal de Justicia de la Unión Europea cuestionando la incompatibilidad de la disposición anti-abuso del § 50 (3) de la LIRPF alemana (“EStG”) en su versión vigente desde 2007 con el derecho de la Unión Europea, así como la duda de incompatibilidad con el derecho de la Unión Europea de la versión vigente desde 2012.
En la circular del 04/04/2018 (IV B 3 – S 2411/07/10016-14) el Ministerio Federal de Finanzas confirmó que se debe aplicar la versión de la ley vigente desde 2012 conforme al derecho de la Unión Europea, es decir, de no aplicarla en la medida en que coincide textualmente con la versión anterior. En consecuencia se han atenuado los requisitos de actividad para reducir la retención del impuesto sobre los rendimientos de capital de sociedades extranjeras. Al aplicarse esta disposición se deberá partir de (1) la simple administración de bienes que deberá también considerarse como una actividad beneficiada de la sociedad extranjera, si bien en el caso de administración de inversiones pasivas deberá probarse que la sociedad ejercita efectivamente sus derechos como socia; (2) al administrarse bienes, el criterio de la existencia de un negocio adecuado establecido no requiere obligatoriamente que la sociedad tenga contratado permanentemente tanto personal gestor del negocio como también otro tipo de personal en el Estado de residencia.
Independiente de ello es, sin embargo, la falta de motivos económicos u otros motivos relevantes conlleva a la negación de la bonificación de la retención alemana sobre dividendos cuando se desprenda de la apreciación global de las circunstancias del caso concreto que con la interposición de una sociedad extranjera esencialmente se persigue una ventaja fiscal. Por lo tanto, se debe prestar atención a una sólida configuración de relaciones comerciales como a una documentación suficiente que demuestre la existencia de los requisitos para lograr la bonificación de la retención.
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[__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)
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[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
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)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
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(
)
[stringTranslation:protected] =>
[string:protected] => The source language from which this translation was created.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] => und
)
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[initial_value] => Array
(
[0] => Array
(
[value] => und
)
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[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
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[translatable] => 1
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[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
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[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] => 967 ) [vid] => Array ( [x-default] => 1584 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => e520576e-df9f-47ea-906b-f64c6de90ddb ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1584707873 ) [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] => Unionsrechtswidrigkeit der sog. Anti-Treaty-Shopping Regelungen für deutsche Quellensteuern (III)? [x-default] => ¿Son las regulaciones anti-abuso alemanas contrarias al derecho europeo en cuanto a las retenciones en la fuente (III)? ) [created] => Array ( [de] => 1525088488 [x-default] => 1525088194 ) [changed] => Array ( [de] => 1525088194 [x-default] => 1525088194 ) [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(3) ) [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] => 967 [revision] => 1584 [uuid] => e520576e-df9f-47ea-906b-f64c6de90ddb ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Unionsrechtswidrigkeit der sog. Anti-Treaty-Shopping Regelungen für deutsche Quellensteuern (III)? [x-default] => ¿Son las regulaciones anti-abuso alemanas contrarias al derecho europeo en cuanto a las retenciones en la fuente (III)? ) [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] => 1584 [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] => 967 ) [vid] => Array ( [x-default] => 1584 ) [type] => Array ( [x-default] => article ) [uuid] => Array ( [x-default] => e520576e-df9f-47ea-906b-f64c6de90ddb ) [langcode] => Array ( [x-default] => es [de] => de ) [revision_uid] => Array ( [x-default] => 49 ) [revision_timestamp] => Array ( [x-default] => 1584707873 ) [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] => Unionsrechtswidrigkeit der sog. Anti-Treaty-Shopping Regelungen für deutsche Quellensteuern (III)? [x-default] => ¿Son las regulaciones anti-abuso alemanas contrarias al derecho europeo en cuanto a las retenciones en la fuente (III)? ) [created] => Array ( [de] => 1525088488 [x-default] => 1525088194 ) [changed] => Array ( [de] => 1525088194 [x-default] => 1525088194 ) [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(3) ) [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] => 967 [revision] => 1584 [uuid] => e520576e-df9f-47ea-906b-f64c6de90ddb ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Unionsrechtswidrigkeit der sog. Anti-Treaty-Shopping Regelungen für deutsche Quellensteuern (III)? [x-default] => ¿Son las regulaciones anti-abuso alemanas contrarias al derecho europeo en cuanto a las retenciones en la fuente (III)? ) [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] => 1584 [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] => 967 [revision] => 1584 [uuid] => e520576e-df9f-47ea-906b-f64c6de90ddb ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Unionsrechtswidrigkeit der sog. Anti-Treaty-Shopping Regelungen für deutsche Quellensteuern (III)? [x-default] => ¿Son las regulaciones anti-abuso alemanas contrarias al derecho europeo en cuanto a las retenciones en la fuente (III)? ) [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] => 1584 [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] => )