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Die Reduktion des Eigenkapitals infolge von Verlusten auf weniger als die Hälfte des Grundkapitals begründet gem. dem Kapitalgesellschaftsgesetz einen Auflösungsgrund von Kapitalgesellschaften. Das Urteil 696/2016 vom 24. November des Obersten Gerichtshofs erinnert daran, dass das Eigenkapital u.a. die entweder zum Zeitpunkt der Gründung bzw. später erfolgten Einlagen der Gesellschafter umfasst, die keine Verbindlichkeiten darstellen. Dem allgemeinen Kontenplan zufolge handelt es sich bei den Gesellschaftereinlagen um jene Vermögenswerte, die von den Gesellschaftern in ihrer Eigenschaft als solche eingebracht werden, sofern sie weder eine Gegenleistung für von der Gesellschaft erbrachte Warenlieferungen oder Dienstleistungen noch Verbindlichkeiten darstellen. Hierzu zählen insbesondere die von den Gesellschaftern für den Verlustausgleich eingebrachten Beträge. 

Gem. dem Obersten Gerichtshof handelt es sich sowohl bei den die gesetzlichen Anforderungen genügenden Beteiligungsdarlehen der Gesellschafter als auch bei den Gesellschaftereinlagen um verlorene Einlagen bzw. für den Verlustausgleich vorgesehene Beiträge, ohne dass den Gesellschaftern ein Anspruch auf Rückzahlung zusteht. Andernfalls würde es sich um Darlehen der Gesellschafter handeln, die als Teil der fälligen Verbindlichkeiten zurückzuerstatten wären. Der Oberste Gerichtshof kommt zu dem Schluss, dass der Gesellschaft im Zusammenhang mit der Ermittlung des Eigenkapitals der Gesellschaft bzw. Feststellung eines Auflösungsgrundes die Beweislast obliegt, inwiefern die Einlagen dem Eigenkapital zwecks Verlustausgleich bzw. allgemein als verlorene Einlage von Anfang an bzw. durch spätere Willensbekundung zugeführt wurden.

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La Ley de Sociedades de Capital contempla como causa de disolución de las sociedades, la existencia de pérdidas que hayan reducido el patrimonio neto a menos de la mitad del capital social. La Sentencia del Tribunal Supremo 696/2016, de 24 de noviembre (“STS”) recuerda que el patrimonio neto incluye, entre otros, las aportaciones realizadas por sus socios, ya sea en el momento de su constitución o en otros posteriores, que no tengan la consideración de pasivos. El Plan General de Contabilidad establece que las aportaciones de socios son aquellos elementos patrimoniales entregados por los socios cuando actúen como tales, siempre que no constituyan contraprestación por la entrega de bienes o la prestación de servicios realizados por la empresa, ni tengan la naturaleza de pasivo. En particular, incluye las cantidades entregadas por los socios para compensación de pérdidas. 

La STS sostiene que tanto los préstamos participativos de los socios, siempre que cumplan con las exigencias legales, como las aportaciones de los socios son aportaciones a fondo perdido o, de forma más específica, para compensación de pérdidas, sin que los socios tengan un derecho de crédito para su devolución. De otro modo, se trataría de préstamos de los socios, que tendrían derecho a ser restituidos al formar parte del pasivo exigible. Concluye la STS que para calcular el patrimonio neto de la sociedad y, por tanto, determinar la existencia o no de la causa de disolución, corresponde a la sociedad acreditar que las aportaciones de los socios lo fueron al patrimonio neto, esto es para compensar pérdidas o, en general, a fondo perdido, ya sea desde el principio, ya sea por voluntad posterior de los aportantes.

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[settings:protected] => Array ( ) [required:protected] => [translatable:protected] => 1 [default_value:protected] => Array ( ) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => node.type.article ) ) [isSyncing:protected] => ) [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 ( ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => node.type.article ) ) [isSyncing:protected] => ) [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 ( [on_label] => Activado [off_label] => Desactivado ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( [0] => Array ( [value] => 0 ) ) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => node.type.article ) ) [isSyncing:protected] => ) [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 ( [on_label] => Activado [off_label] => Desactivado ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( [0] => Array ( [value] => 0 ) ) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => node.type.article ) ) [isSyncing:protected] => ) [default_langcode] => 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 [translatable] => 1 [revisionable] => 1 [default_value] => Array(1) [provider] => node [field_name] => default_langcode [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] => Default translation [arguments:protected] => Array ( ) ) [description] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => A flag indicating whether this is the default translation. [arguments:protected] => Array ( ) ) [translatable] => 1 [revisionable] => 1 [default_value] => Array ( [0] => Array ( [value] => 1 ) ) [provider] => node [field_name] => default_langcode [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [revision_default] => 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 [storage_required] => 1 [internal] => 1 [translatable] => [revisionable] => 1 [provider] => node [field_name] => revision_default [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] => Default revision [arguments:protected] => Array ( ) ) [description] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => A flag indicating whether this was a default revision when it was saved. [arguments:protected] => Array ( ) ) [storage_required] => 1 [internal] => 1 [translatable] => [revisionable] => 1 [provider] => node [field_name] => revision_default [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [revision_translation_affected] => 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 [read-only] => 1 [revisionable] => 1 [translatable] => 1 [provider] => node [field_name] => revision_translation_affected [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] => Revision translation affected [arguments:protected] => Array ( ) ) [description] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => Indicates if the last edit of a translation belongs to current revision. [arguments:protected] => Array ( ) ) [read-only] => 1 [revisionable] => 1 [translatable] => 1 [provider] => node [field_name] => revision_translation_affected [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [metatag] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => map [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] => map [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 [class] => \Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList [computed] => 1 [translatable] => 1 [entity_type] => node [provider] => metatag [field_name] => metatag [bundle] => ) [typedDataManager:protected] => ) [definition:protected] => Array ( [type] => field_item:map [settings] => Array ( ) ) [typedDataManager:protected] => ) [definition:protected] => Array ( [label] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => Metatags (Hidden field for JSON support) [arguments:protected] => Array ( ) ) [description] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => The meta tags for the entity. [arguments:protected] => Array ( ) ) [class] => \Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList [computed] => 1 [translatable] => 1 [entity_type] => node [provider] => metatag [field_name] => metatag [bundle] => ) [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 ( ) [required:protected] => [translatable:protected] => 1 [default_value:protected] => Array ( ) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [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 ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => node.type.article ) [module] => Array ( [0] => path ) ) [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 ( [handler] => default [handler_settings] => Array ( ) ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [fieldStorage:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.menu_link [status:protected] => 1 [uuid:protected] => ed43bddf-d5f3-47a5-ba1f-6d91aa309f80 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => base_field_override [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => node.type.article ) ) [isSyncing:protected] => ) [content_translation_source] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => language [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array ( ) [itemDefinition:protected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [fieldDefinition:protected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => language [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array ( ) [itemDefinition:protected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition [definition:protected] => Array(2) [typedDataManager:protected] => ) [definition:protected] => Array ( [label] => Drupal\Core\StringTranslation\TranslatableMarkup [description] => Drupal\Core\StringTranslation\TranslatableMarkup [default_value] => Array(1) [initial_value] => Array(1) [revisionable] => 1 [translatable] => 1 [provider] => content_translation [field_name] => content_translation_source [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [definition:protected] => Array ( [type] => field_item:language [settings] => Array ( ) ) [typedDataManager:protected] => ) [definition:protected] => Array ( [label] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => Translation source [arguments:protected] => Array ( ) ) [description] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => The source language from which this translation was created. [arguments:protected] => Array ( ) ) [default_value] => Array ( [0] => Array ( [value] => und ) ) [initial_value] => Array ( [0] => Array ( [value] => und ) ) [revisionable] => 1 [translatable] => 1 [provider] => content_translation [field_name] => content_translation_source [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [content_translation_outdated] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => boolean [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array ( ) [itemDefinition:protected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [fieldDefinition:protected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\BaseFieldDefinition [type:protected] => boolean [propertyDefinitions:protected] => [schema:protected] => [indexes:protected] => Array ( ) [itemDefinition:protected] => stdClass Object ( [__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition [fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition [definition:protected] => Array(2) [typedDataManager:protected] => ) [definition:protected] => Array ( [label] => Drupal\Core\StringTranslation\TranslatableMarkup [description] => Drupal\Core\StringTranslation\TranslatableMarkup [default_value] => Array(1) [initial_value] => Array(1) [revisionable] => 1 [translatable] => 1 [provider] => content_translation [field_name] => content_translation_outdated [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [definition:protected] => Array ( [type] => field_item:boolean [settings] => Array ( [on_label] => Drupal\Core\StringTranslation\TranslatableMarkup [off_label] => Drupal\Core\StringTranslation\TranslatableMarkup ) ) [typedDataManager:protected] => ) [definition:protected] => Array ( [label] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => Translation outdated [arguments:protected] => Array ( ) ) [description] => stdClass Object ( [__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup [translatedMarkup:protected] => [options:protected] => Array ( ) [stringTranslation:protected] => [string:protected] => A boolean indicating whether this translation needs to be updated. [arguments:protected] => Array ( ) ) [default_value] => Array ( [0] => Array ( [value] => ) ) [initial_value] => Array ( [0] => Array ( [value] => ) ) [revisionable] => 1 [translatable] => 1 [provider] => content_translation [field_name] => content_translation_outdated [entity_type] => node [bundle] => ) [typedDataManager:protected] => ) [body] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.body [field_name:protected] => body [field_type:protected] => text_with_summary [entity_type:protected] => node [bundle:protected] => article [label:protected] => 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.

ImagenLorem 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.

Foto 2

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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  • 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] => 1074 [revision] => 1692 [uuid] => 3628ed5a-d978-4cce-adad-7e3760c79592 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Einlagen der Gesellschafter in das Eigenkapital der Gesellschaft zwecks Verlustausgleich [x-default] => Aportación de los socios a los fondos propios de la sociedad para compensar pérdidas ) [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] => 1692 [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] => )

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