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[x-default] => Condonación de impuestos en operaciones de reestructuración empresarial: La Corte Federal alemana (BFH) desestima el periodo transitorio del pasado 27 de abril de 2017
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[value] => Mit Beschluss vom 28.11.16 hatte der Große Senat des Bundesfinanzhofs (BFH) entschieden, dass der Sanierungserlass gegen den Grundsatz der Gesetzmäßigkeit der Verwaltung verstößt. Seitdem galten als „Altfälle“ alle Sanierungen, in denen der Forderungsverzicht bis einschließlich 8.02.17 endgültig erklärt wurde.
Hierauf reagierte der Gesetzgeber, indem er ein Gesetz verabschiedete, welches Sanierungsgewinne durch einen neuen § 3a EStG steuerfrei stellen wird. Derzeit wird noch auf die beihilferechtliche Unbedenklichkeitsbestätigung der Europäischen Kommission gewartet. Sobald diese vorliegt, wird das Gesetz in Kraft treten.
Gleichzeitig wollte die Finanzverwaltung den Sanierungserlass aus Vertrauensschutzgründen weiterhin in allen Fällen uneingeschränkt anwenden, in denen die Gläubiger bis einschließlich 8.02.17 endgültig auf ihre Forderungen verzichtet hatten.
Jetzt wurden gleich zwei Urteile veröffentlicht, in denen es um die Anwendung des sogenannten Sanierungserlasses auf genau diese „Altfälle“ ging. Der BFH entschied, dass der Sanierungserlass nach dem Beschluss des Großen Senats ohnehin nicht mehr anwendbar sei. Ob dessen Voraussetzungen gegeben waren, müsse daher gar nicht mehr geprüft werden. Allerdings hatte das Bundesministerium der Finanzen (BMF) mit Schreiben vom 27.04.17 „aus Gründen des Vertrauensschutzes“ angeordnet, dass der Sanierungserlass „weiterhin uneingeschränkt anzuwenden“ sei, wenn der Forderungsverzicht der an der Sanierung beteiligten Gläubiger bis zum 8. Februar 2017 endgültig vollzogen wurde. Hierzu urteilte der BFH nun in beiden Fällen: „Auch auf dieses Schreiben lässt sich […] die Gewährung eines Steuererlasses gemäß § 227 AO nicht stützen. Es verstößt ebenfalls gegen den Grundsatz der Gesetzmäßigkeit der Verwaltung.“ Der BFH stellt klar: „Im Rahmen eines gerichtlichen Verfahrens darf dieses BMF-Schreiben daher nicht beachtet werden. Eine Übergangsregelung hätte nur durch den Gesetzgeber getroffen werden können; dies ist aber nicht geschehen.“
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[value] => Por resolución del 28.11.16 la BFH decidió que la condonación de impuestos en operaciones de reestructuración empresarial atentaba contra el principio del sometimiento de la administración a la ley. Desde entonces se consideraban como “casos antiguos“ todas las medidas de reestructuración empresarial en las que se había declarado definitivamente la renuncia a las pretensiones hasta el 8.02.17.
El legislador reaccionó aprobando una ley para eximir del pago de impuestos las ganancias de reestructuración con un nuevo artículo 3a de la ley alemana del impuesto sobre la renta. Actualmente se está esperando todavía el certificado de no objeción de la Comisión Europea. Tan pronto como esté disponible, la ley entrará en vigor.
Al mismo tiempo, la administración tributaria quería continuar aplicando sin restricciones, para salvaguardar la confianza, la condonación de impuestos en todos los casos en los que los acreedores habían renunciado a sus pretensiones hasta el 8.02.17.
Actualmente se han publicado dos sentencias relativas a la aplicación del así llamado “Sanierungserlass” (condonación de impuestos en operaciones de reestructuración empresarial) precisamente en estos “casos antiguos“. La BFH decidió que esta condonación de impuestos ya no era aplicable por lo que ya no era necesario comprobar los requisitos. No obstante, el Ministerio alemán de Hacienda (BMF) había ordenado por escrito del 27.04.17 que, “en aras de salvaguardar la confianza“, la condonación de impuestos debía “continuarse aplicando sin restricciones“ si la renuncia a las pretensiones de los acreedores implicados en la reestructuración se había formalizado de manera definitiva hasta el 8 de febrero de 2017. La BFH ha decidido lo siguiente en ambos casos: “La concesión de una condonación de los impuestos de acuerdo con el art. 227 de la ley general tributaria alemana […] tampoco encuentra fundamento en este escrito, atentando igualmente contra el principio del sometimiento de la administración a la ley”.
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(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => language
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => language
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
[definition:protected] => Array(2)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
[default_value] => Array(1)
[initial_value] => Array(1)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[type] => field_item:language
[settings] => Array
(
)
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => Translation source
[arguments:protected] => Array
(
)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => The source language from which this translation was created.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] => und
)
)
[initial_value] => Array
(
[0] => Array
(
[value] => und
)
)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[content_translation_outdated] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
[definition:protected] => Array(2)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
[default_value] => Array(1)
[initial_value] => Array(1)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_outdated
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[type] => field_item:boolean
[settings] => Array
(
[on_label] => Drupal\Core\StringTranslation\TranslatableMarkup
[off_label] => Drupal\Core\StringTranslation\TranslatableMarkup
)
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => Translation outdated
[arguments:protected] => Array
(
)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => A boolean indicating whether this translation needs to be updated.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] =>
)
)
[initial_value] => Array
(
[0] => Array
(
[value] =>
)
)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_outdated
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[body] => stdClass Object
(
[__CLASS__] => Drupal\field\Entity\FieldConfig
[deleted:protected] =>
[fieldStorage:protected] =>
[id:protected] => node.article.body
[field_name:protected] => body
[field_type:protected] => text_with_summary
[entity_type:protected] => node
[bundle:protected] => article
[label:protected] => Texto de la página
[description:protected] =>
[settings:protected] => Array
(
[display_summary] =>
)
[required:protected] => 1
[translatable:protected] => 1
[default_value:protected] => Array
(
[0] => Array
(
[summary] =>
[value] => Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem ipsum dolor sit amet, consectetur adispicing
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem ipsum dolor sit amet, consectetur adispicing elit
- Lorem ipsum dolor
- Sit amet
- Cosectetur adispicing
- Elit
- Lorem ipsum dolor sit amet, consectetur adispicing
Lorem ipsum dolor sit amet, consectetur adispicing elit
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
[format] => full_html ) ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( [default_config_hash] => Ay3b2hq42cpQTFB_lNu8S2ZxuVIY6-dlBsc7vLeJ-YY ) [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.body [1] => node.type.article ) [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] => [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] => Imagen [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] => Etiquetas [description:protected] => Especifique una lista separada por comas. Por ejemplo: Amsterdam, Mexico City, "Cleveland, Ohio" [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] => Sin especificar [id:protected] => und [direction:protected] => ltr [weight:protected] => 2 [locked:protected] => 1 ) [zxx] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => No aplicable [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 ) [de] => Array ( [status] => 1 ) ) [translationInitialize:protected] => [newRevision:protected] => [isDefaultRevision:protected] => 1 [entityKeys:protected] => Array ( [bundle] => article [id] => 1014 [revision] => 1632 [uuid] => 08590b77-805c-4d70-b5ad-7193ee180c00 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Sanierungserlass: BFH verwirft den Übergangs-Erlass vom 27. April 2017 [x-default] => Condonación de impuestos en operaciones de reestructuración empresarial: La Corte Federal alemana (BFH) desestima el periodo transitorio del pasado 27 de abril de 2017 ) [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] => 1632 [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] => )