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[value] => In der Ausgabe Januar 2017 dieses Newsletters hatten wir über die Änderung der Rechtsprechung zur Zulässigkeit der steuerlichen Rückwirkung der Berichtigung von Rechnungen berichtet, die den gesetzlichen Mindestanforderungen entsprechen, also Angaben zum Rechnungsaussteller, zum Leistungsempfänger, zur Leistungsbeschreibung, zum Entgelt und zur gesondert ausgewiesenen Umsatzsteuer enthalten, die Angabe des Leistungszeitpunkts ist interessanterweise in dieser Aufzählung nicht enthalten.
Nach Auffassung des Bundesfinanzhofs gilt dies nicht in Fällen des unrichtigen oder unberechtigten Steuerausweises, da eine rückwirkende Berichtigungsmöglichkeit nicht mit dem Normzweck von § 14c UStG bzw. Art. 203 MwStSystRL zu vereinbaren wäre, einer Gefährdung des Steueraufkommens durch einen unzutreffenden Steuerausweis in Rechnungen entgegenzuwirken (BFH XI R 43/14 vom 12.10.2016). Ob dies auch den Fall umfasst, dass eine Rechnung berichtigt wird, in der fälschlicherweise nicht der Steuerbetrag sondern nur den Bruttobetrag und der Steuersatz ausgewiesen wird, wird vom Europäischen Gerichtshof zu entscheiden sein (C-533/16 - Volkswagen AG). Von Bedeutung ist dies etwa für Rechnungen, die fälschlicherweise als sog. Kleinbetragsrechnung (§ 33 UStDV) ausgestellt sind. Ob eine Rechnungsberichtigung darüber hinaus auch verfahrensrechtlich als sog. rückwirkendes Ereignis anzusehen ist, so dass bereits bestandskräftige Umsatzsteuerbescheide bis zum Ablauf der Festsetzungsverjährung auf Antrag berichtigt werden müssen, ist umstritten und bislang nicht abschließend geklärt, auch wenn sich aus einer Entscheidung des BFH (BFH V R 26/15 vom 20.10.2016) Anhaltspunkte hierfür zu ergeben scheinen. Sollten die Finanzbehörden in einem solchen Fall eine Zinsfestsetzung zu Lasten des Steuerpflichtigen für die Vergangenheit nicht aufheben, so ist zu empfehlen, sich in Rechtsbehelfsverfahren auf die Rechtsprechung des Europäischen Gerichtshofs in der Rechtssache Senatex zu berufen (vgl. Newsletter Januar 2017).
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[value] => En la edición de enero 2017 de este boletín tratamos el cambio de la jurisprudencia en la admisión con efecto retroactivo de la corrección de facturas que cumplen con los requisitos legales mínimos conteniendo información sobre el emisor de la factura, el beneficiario y descripción de la prestación, la contraprestación y el IVA contemplado de forma separada; siendo interesante que no se alista también indicar el momento de realización de la prestación.
Según el Tribunal Federal Supremo de lo Fiscal (BFH) lo anterior no es aplicable al estar la identificación del impuesto incorrecta o indebida, ya que la posibilidad de corrección no cumpliría con la finalidad normativa perseguida por el § 14c LIVA alemana y el Art. 203 de la Directiva relativa al IVA, de contrarrestar el riesgo de pérdida de recaudación fiscal por medio de una incorrecta identificación del impuesto en las facturas (BFH XI R 43/14 de 12/10/2016). Si además abarcaría también el supuesto de corrección de una factura en la que erróneamente no se indica el importe del impuesto sino solamente el importe bruto y el tipo impositivo es objeto de decisión del TJUE (C-533/16 - Volkswagen AG). Así sería de importancia para aquellas que se hayan expedido erróneamente como facturas de pequeño importe (§ 33 LIVA alemana). La disparidad de opiniones se presenta en cuanto a si la corrección de una factura debe también considerarse procesalmente como un acontecimiento con carácter retroactivo, de manera que liquidaciones de liquidaciones firmes deberían corregirse a solicitud hasta el transcurso del plazo de prescripción, y si bien no se ha resuelto dicha cuestión de forma definitiva, en la decisión del BFH (V R 26/15 de 20/10/2016) parecen revelarse indicios al respecto. Si las autoridades fiscales en un caso determinado no eliminaran la fijación de intereses en perjuicio del obligado tributario para el pasado, se recomienda invocar la jurisprudencia del TJUE en el asunto Senatex (véase la edición de este boletín de enero 2017).
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[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] => 1113 [revision] => 1731 [uuid] => f83b4511-c011-4101-9217-54658d1eae81 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Möglichkeit rückwirkender Rechnungsberichtigung und ihre Grenzen [x-default] => Posibilidad de rectificación retroactiva de facturas y límites respectivos ) [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] => 1731 [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] => )