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[value] => Im März hat das spanische ICAC auf seiner Webseite fünf neue Rechtsauskünfte zum Rechnungswesen aus dem BOICAC Nummer 120 vom Dezember 2019 veröffentlicht.
Nachstehend geben wir detailliert die Rechtsauskunft Nummer 4 – „Zur Bilanzierung der Ausgabe von Kryptowährungen“ wieder. Diese befasst sich mit dem Fall eines Unternehmens im Telekommunikationsbereich, das die Ausgabe einer Kryptowährung beabsichtigt. Durch den Verkauf der Kryptowährung will das Unternehmen finanzielle Mittel für seine Projekte beschaffen.
Das ICAC stellt fest, dass virtuelle Währungen eine digitale Darstellung von Werten sind, die nicht von einer Zentralbank oder einer Behörde ausgegeben oder garantiert werden und nicht unbedingt mit einer gesetzlich festgelegten Währung verbunden sind und die nicht den rechtlichen Status einer Währung oder von Geld hat, aber von natürlichen oder juristischen Personen als Tauschmittel, die auf elektronischem Wege übertragen, gespeichert und verhandelt werden können, akzeptiert wird. Neben anderen Merkmalen von Kryptowährungen ist hervorzuheben, dass sie zum digitalen Umfeld gehören und dass sie immateriellen Vermögenswerten entsprechen, da sie keinen physischen Träger haben. Sie werden als Tauschmittel für Waren, Rechte, Dienstleistungen oder andere Kryptowährungen geschaffen. Sie sind nicht von einer staatlichen Stelle abhängig, die sie ausstellt oder stützt. Der Wahrheitsgehalt der mittels Austausch von Kryptowährungen übertragenen Informationen wird durch das Verschlüsselungssystem bestimmt, über das zwei unabhängige Personen eine Transaktion ohne das Eingreifen eines Dritten durchführen dürfen, der den Vorgang bestätigt. Das System, auf dem Kryptowährungen basieren, ist die sog. Distributed Ledger Technology (DLT). Jede Transaktion mit Kryptowährungen wird in einem DLT aufgezeichnet, das von einem Schlüsselsystem geschützt und unterstützt wird. Diese Vorgehensweise ermöglicht es, dass das System ohne eine zentrale Stelle funktioniert, da es die Teilnehmer des Systems selbst sind, die jede einzelne der Transaktionen überprüfen.
Im Übrigen hat das IFRS Interpretation Committee klargestellt, dass Kryptowährungen nach IAS 2 (Vorräte) zu bilanzieren sind, wenn sie im normalen Geschäftsverlauf zur Veräusserung vorgehalten werden; andernfalls sind sie nach IAS 38 (Immaterielle Vermögenswerte) zu bilanzieren.
Vor diesem Hintergrund hält das ICAC fest, dass eine Kryptowährung:
- Nicht der Definition eines finanziellen Vermögensgegenstandes entspricht, da sie nicht das Recht einräumt, Bargeld oder einen gleichwertigen Vermögenswert im Austausch zu erhalten.
- Kein allgemein akzeptiertes Zahlungsmittel ist.
- Ein Mittel sein kann, um Verbindlichkeiten zu begleichen.
- Eine spekulative Verwendung hat oder haben kann.
Letztlich kommt das ICAC zu dem Schluss, dass virtuelle Währungen als Vorräte zu bilanzieren sind, wenn sie durch Verkauf in Finanzmittel umgewandelt werden sollen und dies der üblichen Geschäftstätigkeit des Unternehmens entspricht. Der bilanzielle Ausweis erfolgt zu den Anschaffungs- oder Herstellungskosten abzüglich eventueller Wertberichtigungen; eine Aufwertung ist nicht zulässig.
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[value] => El pasado mes de marzo se publicaron en la página web del ICAC cinco nuevas consultas de contabilidad correspondientes al BOICAC número 120 de diciembre de 2019.
A continuación, analizamos en detalle la Consulta 4 - Sobre el tratamiento contable de la emisión de criptomoneda.
La consulta versa sobre el caso de una sociedad del sector de las telecomunicaciones que ha realizado los trabajos necesarios para la emisión de una criptomoneda. La sociedad, mediante la venta de esta criptomoneda, pretende obtener financiación para sus proyectos.
El ICAC constata que las monedas virtuales son una representación digital de valor no emitida ni garantizada por un Banco Central ni por una autoridad pública, no necesariamente asociada a una moneda establecida legalmente que no posee el estatuto jurídico de moneda o dinero, pero es aceptada por personas físicas o jurídicas como medio de cambio y que puede transferirse, almacenarse y negociarse por medios electrónicos. Entre las características propias de las criptomonedas cabe mencionar que pertenecen al entorno digital y que su naturaleza es la de bienes inmateriales ya que no tienen soporte físico. Se crean como un modo de intercambio de bienes, derechos, servicios o incluso de otras criptomonedas. No dependen de un ente gubernamental que las emita o respalde. Lo que da veracidad a la información transmitida mediante el intercambio con criptomonedas es el sistema de encriptación, mediante el cual se permite que dos personas independientes realicen una transacción sin que intervenga un tercero que de fe de la operación. El sistema en el que se basan las criptomonedas es el registro digital distribuido (Distributed Ledger Technology — DLT). Cada transacción de criptomonedas se registra en un DLT que está protegido y respaldado por un sistema criptográfico; este sistema permite que no haya una figura centralizadora de su funcionamiento, ya que son los participantes en el sistema los que verifican cada una de las operaciones.
Por otra parte, el Comité de Interpretación IFRS clarificó que las criptomonedas deben contabilizarse según NIC 2 (Existencias) cuando se mantengan para la venta en el curso ordinario del negocio, en caso contrario se contabilizarán según NIC 38 (Activos Intangibles).
En función de lo anterior el ICAC señala que la criptomoneda:
- No cumple la definición de activo financiero, porque no otorga derecho a recibir efectivo o activo equivalente.
- No es un medio de pago aceptado universalmente.
- Sí puede ser un medio utilizado para cancelar obligaciones.
- Tiene o puede tener una utilización especulativa.
Por último, el ICAC concluye que las monedas virtuales se tratarán como existencias si están destinadas a transformarse en disponibilidad financiera a través de la venta como actividad ordinaria de la empresa. Al tratarse como existencias, se reflejarán en el balance por su precio de adquisición o coste de producción menos, en su caso, el importe de las correcciones reconocidas por deterioro, sin que en ningún caso puedan efectuarse revalorizaciones de éstas.
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[cacheNeedsWriting:protected] =>
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[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
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[cacheBackend:protected] => stdClass Object
(
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[bin:protected] => cache_discovery
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[checksumProvider:protected] => Drupal\Core\Cache\DatabaseCacheTagsChecksum
[_serviceId] => cache.discovery
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[useCaches:protected] => 1
[stringTranslation:protected] =>
[_serviceId] => entity_display.repository
)
[cacheBin:protected] => render
[languageManager:protected] => stdClass Object
(
[__CLASS__] => Drupal\language\ConfigurableLanguageManager
[configFactory:protected] => stdClass Object
(
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[cache:protected] => Array(14)
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[moduleHandler:protected] => stdClass Object
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[hookInfo:protected] =>
[cacheBackend:protected] => Drupal\Core\Cache\DatabaseBackend
[cacheNeedsWriting:protected] =>
[alterFunctions:protected] => Array(4)
[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
[includeFileKeys:protected] => Array(1)
[_serviceId] => module_handler
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[configFactoryOverride:protected] => stdClass Object
(
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[baseStorage:protected] => Drupal\Core\Config\CachedStorage
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[eventDispatcher:protected] => Drupal\Component\EventDispatcher\ContainerAwareEventDispatcher
[language:protected] => Drupal\Core\Language\Language
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[requestStack:protected] => stdClass Object
(
[__CLASS__] => Symfony\Component\HttpFoundation\RequestStack
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[settings:protected] => Drupal\Core\Site\Settings
[requestStack:protected] => Symfony\Component\HttpFoundation\RequestStack
[currentUser:protected] => Drupal\Core\Session\AccountProxy
[methods:protected] => Array(2)
[negotiatedLanguages:protected] => Array(1)
[_serviceId] => language_negotiator
)
[languageTypes:protected] => Array
(
[all] => Array(3)
[configurable] => Array(1)
[negotiation] => Array(3)
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[langcode] => es
)
[languageTypesInfo:protected] => Array
(
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[language_content] => Array(3)
[language_url] => Array(2)
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[negotiatedLanguages:protected] => Array
(
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[negotiatedMethods:protected] => Array
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[language_interface] => language-default
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[initialized:protected] =>
[initializing:protected] => Array
(
)
[languages:protected] => Array
(
[es] => Array(2)
)
[defaultLanguage:protected] => stdClass Object
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[_serviceIds:protected] => Array
(
)
[_entityStorages:protected] => Array
(
)
[_serviceId] => language_manager
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(
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[themeRegistry:protected] => stdClass Object
(
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[theme:protected] => stdClass Object
(
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[engine:protected] => twig
[owner:protected] => core/themes/engines/twig/twig.engine
[baseThemes:protected] =>
[baseThemeExtensions:protected] => Array(1)
[extension:protected] => Drupal\Core\Extension\Extension
[styleSheetsRemove:protected] => Array(0)
[libraries:protected] => Array(2)
[regions:protected] => Array(20)
[librariesOverride:protected] => Array(1)
[librariesExtend:protected] => Array(0)
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[lock:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\ProxyClass\Lock\DatabaseLockBackend
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[service:protected] =>
[container:protected] => Drupal\Core\DependencyInjection\Container
[_serviceIds:protected] => Array(0)
[_entityStorages:protected] => Array(0)
[_serviceId] => lock
)
[registry:protected] => Array
(
)
[cache:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Cache\DatabaseBackend
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[bin:protected] => cache_default
[connection:protected] => Drupal\Core\Database\Driver\mysql\Connection
[checksumProvider:protected] => Drupal\Core\Cache\DatabaseCacheTagsChecksum
[_serviceId] => cache.default
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[moduleHandler:protected] => stdClass Object
(
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[implementations:protected] => Array(572)
[verified:protected] => Array(11)
[hookInfo:protected] =>
[cacheBackend:protected] => Drupal\Core\Cache\DatabaseBackend
[cacheNeedsWriting:protected] =>
[alterFunctions:protected] => Array(4)
[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
[includeFileKeys:protected] => Array(1)
[_serviceId] => module_handler
)
[runtimeRegistry:protected] => Array
(
[camara] => Drupal\Core\Utility\ThemeRegistry
)
[initialized:protected] =>
[themeName:protected] =>
[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
[themeHandler:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Extension\ThemeHandler
[list:protected] => Array(5)
[configFactory:protected] => Drupal\Core\Config\ConfigFactory
[themeList:protected] => Drupal\Core\Installer\InstallerThemeExtensionList
[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
[_serviceId] => theme_handler
)
[themeManager:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Theme\ThemeManager
[themeNegotiator:protected] => Drupal\Core\Theme\ThemeNegotiator
[themeRegistry:protected] => Drupal\Core\Theme\Registry
[activeTheme:protected] => Drupal\Core\Theme\ActiveTheme
[themeInitialization:protected] => Drupal\Core\Theme\ThemeInitialization
[moduleHandler:protected] => Drupal\Core\Extension\ModuleHandler
[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
[_serviceId] => theme.manager
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[runtimeCache:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Cache\DatabaseBackend
[maxRows:protected] => 5000
[bin:protected] => cache_bootstrap
[connection:protected] => Drupal\Core\Database\Driver\mysql\Connection
[checksumProvider:protected] => Drupal\Core\Cache\DatabaseCacheTagsChecksum
[_serviceId] => cache.bootstrap
)
[themeInitialization] => stdClass Object
(
[__CLASS__] => Drupal\Core\Theme\ThemeInitialization
[themeHandler:protected] => Drupal\Core\Extension\ThemeHandler
[cache:protected] => Drupal\Core\Cache\DatabaseBackend
[root:protected] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web
[extensions:protected] =>
[moduleHandler:protected] => Drupal\Core\Extension\ModuleHandler
[_serviceId] => theme.initialization
)
[_serviceId] => theme.registry
)
[singleFieldDisplays:protected] =>
[moduleHandler:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Extension\ModuleHandler
[loadedFiles:protected] => Array
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[admin_toolbar] => 1
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[better_exposed_filters] => 1
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[block] => 1
[block_content] => 1
[breakpoint] => 1
[bu] => 1
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[contact_emails] => 1
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[language] => 1
[layout_builder] => 1
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[link] => 1
[locale] => 1
[mailsystem] => 1
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[metatag] => 1
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[metatag_open_graph] => 1
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[system] => 1
[taxonomy] => 1
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[menu_link_content] => 1
[pathauto] => 1
[content_translation] => 1
[views] => 1
[standard] => 1
[eu_cookie_compliance] => 1
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[moduleList:protected] => Array
(
[address] => Drupal\Core\Extension\Extension
[admin_toolbar] => Drupal\Core\Extension\Extension
[auto_entitylabel] => Drupal\Core\Extension\Extension
[automated_cron] => Drupal\Core\Extension\Extension
[basic_auth] => Drupal\Core\Extension\Extension
[better_exposed_filters] => Drupal\Core\Extension\Extension
[big_pipe] => Drupal\Core\Extension\Extension
[block] => Drupal\Core\Extension\Extension
[block_content] => Drupal\Core\Extension\Extension
[breakpoint] => Drupal\Core\Extension\Extension
[bu] => Drupal\Core\Extension\Extension
[bufete_admin] => Drupal\Core\Extension\Extension
[captcha] => Drupal\Core\Extension\Extension
[cca_additions] => Drupal\Core\Extension\Extension
[cca_core] => Drupal\Core\Extension\Extension
[cca_ief] => Drupal\Core\Extension\Extension
[ckeditor] => Drupal\Core\Extension\Extension
[ckeditor_indentblock] => Drupal\Core\Extension\Extension
[ckeditor_liststyle] => Drupal\Core\Extension\Extension
[color] => Drupal\Core\Extension\Extension
[colorbox] => Drupal\Core\Extension\Extension
[colorbox_inline] => Drupal\Core\Extension\Extension
[comment] => Drupal\Core\Extension\Extension
[config] => Drupal\Core\Extension\Extension
[config_translation] => Drupal\Core\Extension\Extension
[contact] => Drupal\Core\Extension\Extension
[contact_emails] => Drupal\Core\Extension\Extension
[contact_storage] => Drupal\Core\Extension\Extension
[contextual] => Drupal\Core\Extension\Extension
[cshs] => Drupal\Core\Extension\Extension
[ctools] => Drupal\Core\Extension\Extension
[custom_statistics] => Drupal\Core\Extension\Extension
[datetime] => Drupal\Core\Extension\Extension
[dblog] => Drupal\Core\Extension\Extension
[devel] => Drupal\Core\Extension\Extension
[devel_generate] => Drupal\Core\Extension\Extension
[dropdown_language] => Drupal\Core\Extension\Extension
[dynamic_page_cache] => Drupal\Core\Extension\Extension
[easy_breadcrumb] => Drupal\Core\Extension\Extension
[editor] => Drupal\Core\Extension\Extension
[entity_clone] => Drupal\Core\Extension\Extension
[entity_print] => Drupal\Core\Extension\Extension
[faqfield] => Drupal\Core\Extension\Extension
[field] => Drupal\Core\Extension\Extension
[field_group] => Drupal\Core\Extension\Extension
[field_ui] => Drupal\Core\Extension\Extension
[file] => Drupal\Core\Extension\Extension
[filter] => Drupal\Core\Extension\Extension
[hacked] => Drupal\Core\Extension\Extension
[hal] => Drupal\Core\Extension\Extension
[help] => Drupal\Core\Extension\Extension
[helper] => Drupal\Core\Extension\Extension
[history] => Drupal\Core\Extension\Extension
[image] => Drupal\Core\Extension\Extension
[inline_entity_form] => Drupal\Core\Extension\Extension
[inline_form_errors] => Drupal\Core\Extension\Extension
[jsonapi] => Drupal\Core\Extension\Extension
[jsonapi_extras] => Drupal\Core\Extension\Extension
[kint] => Drupal\Core\Extension\Extension
[language] => Drupal\Core\Extension\Extension
[layout_builder] => Drupal\Core\Extension\Extension
[layout_discovery] => Drupal\Core\Extension\Extension
[link] => Drupal\Core\Extension\Extension
[locale] => Drupal\Core\Extension\Extension
[mailsystem] => Drupal\Core\Extension\Extension
[menu_item_role_access] => Drupal\Core\Extension\Extension
[menu_ui] => Drupal\Core\Extension\Extension
[metatag] => Drupal\Core\Extension\Extension
[metatag_facebook] => Drupal\Core\Extension\Extension
[metatag_open_graph] => Drupal\Core\Extension\Extension
[metatag_twitter_cards] => Drupal\Core\Extension\Extension
[mimemail] => Drupal\Core\Extension\Extension
[node] => Drupal\Core\Extension\Extension
[options] => Drupal\Core\Extension\Extension
[page_cache] => Drupal\Core\Extension\Extension
[path] => Drupal\Core\Extension\Extension
[promote_disable] => Drupal\Core\Extension\Extension
[rdf] => Drupal\Core\Extension\Extension
[redirect] => Drupal\Core\Extension\Extension
[redirect404_home] => Drupal\Core\Extension\Extension
[redirect_after_login] => Drupal\Core\Extension\Extension
[rest] => Drupal\Core\Extension\Extension
[restui] => Drupal\Core\Extension\Extension
[search] => Drupal\Core\Extension\Extension
[serialization] => Drupal\Core\Extension\Extension
[shortcut] => Drupal\Core\Extension\Extension
[shs] => Drupal\Core\Extension\Extension
[simple_gmap] => Drupal\Core\Extension\Extension
[simplenews] => Drupal\Core\Extension\Extension
[smtp] => Drupal\Core\Extension\Extension
[statistics] => Drupal\Core\Extension\Extension
[system] => Drupal\Core\Extension\Extension
[taxonomy] => Drupal\Core\Extension\Extension
[taxonomy_manager] => Drupal\Core\Extension\Extension
[telephone] => Drupal\Core\Extension\Extension
[text] => Drupal\Core\Extension\Extension
[token] => Drupal\Core\Extension\Extension
[toolbar] => Drupal\Core\Extension\Extension
[tour] => Drupal\Core\Extension\Extension
[twig_tweak] => Drupal\Core\Extension\Extension
[twig_vardumper] => Drupal\Core\Extension\Extension
[update] => Drupal\Core\Extension\Extension
[user] => Drupal\Core\Extension\Extension
[views_ui] => Drupal\Core\Extension\Extension
[webform] => Drupal\Core\Extension\Extension
[webform_templates] => Drupal\Core\Extension\Extension
[webform_ui] => Drupal\Core\Extension\Extension
[limited_field_widgets] => Drupal\Core\Extension\Extension
[menu_link_content] => Drupal\Core\Extension\Extension
[pathauto] => Drupal\Core\Extension\Extension
[content_translation] => Drupal\Core\Extension\Extension
[views] => Drupal\Core\Extension\Extension
[standard] => Drupal\Core\Extension\Extension
[eu_cookie_compliance] => Drupal\Core\Extension\Extension
)
[loaded:protected] => 1
[implementations:protected] => Array
(
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[entity_type_build] => Array(7)
[entity_type_alter] => Array(14)
[entity_preload] => Array(0)
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[query_user_load_multiple_alter] => Array(0)
[field_info_alter] => Array(4)
[entity_bundle_info] => Array(0)
[entity_load] => Array(0)
[block_content_type_load] => Array(0)
[comment_type_load] => Array(0)
[contact_form_load] => Array(0)
[node_type_load] => Array(0)
[shortcut_set_load] => Array(0)
[taxonomy_vocabulary_load] => Array(0)
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[entity_bundle_info_alter] => Array(1)
[language_content_settings_load] => Array(0)
[language_content_settings_create] => Array(0)
[entity_create] => Array(1)
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[entity_base_field_info] => Array(7)
[entity_base_field_info_alter] => Array(2)
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[entity_bundle_field_info] => Array(1)
[field_config_load] => Array(0)
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[entity_field_storage_info] => Array(1)
[field_storage_config_load] => Array(0)
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[entity_storage_load] => Array(1)
[user_storage_load] => Array(0)
[user_load] => Array(0)
[rebuild] => Array(1)
[system_info_alter] => Array(1)
[block_load] => Array(0)
[devel_generate_info_alter] => Array(0)
[language_fallback_candidates_locale_lookup_alter] => Array(0)
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[search_page_load] => Array(0)
[views_plugins_display_alter] => Array(1)
[view_load] => Array(0)
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[views_data] => Array(5)
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[field_views_data_alter] => Array(1)
[views_data_alter] => Array(6)
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[rest_resource_config_load] => Array(0)
[rest_resource_alter] => Array(1)
[config_translation_info] => Array(1)
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[theme] => Array(47)
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[theme_registry_alter] => Array(3)
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[template_preprocess_default_variables_alter] => Array(1)
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[entity_view_mode_load] => Array(0)
[entity_view_mode_info_alter] => Array(0)
[local_tasks_alter] => Array(4)
[menu_local_tasks_alter] => Array(2)
[theme_suggestions_region] => Array(1)
[theme_suggestions_region_alter] => Array(0)
[block_view_system_breadcrumb_block_alter] => Array(0)
[system_breadcrumb_alter] => Array(3)
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[theme_suggestions_breadcrumb_alter] => Array(0)
[block_view_system_messages_block_alter] => Array(0)
[block_view_help_block_alter] => Array(1)
[help] => Array(88)
[block_view_local_actions_block_alter] => Array(0)
[menu_local_actions_alter] => Array(0)
[theme_suggestions_off_canvas_page_wrapper] => Array(0)
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[library_info_alter] => Array(4)
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[css_alter] => Array(1)
[js_alter] => Array(3)
[js_settings_build] => Array(1)
[js_settings_alter] => Array(3)
[ajax_render_alter] => Array(0)
[theme_suggestions_status_messages] => Array(0)
[theme_suggestions_status_messages_alter] => Array(0)
[form_smtp_admin_settings_alter] => Array(1)
[theme_suggestions_radios] => Array(1)
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[theme_suggestions_fieldset] => Array(0)
[theme_suggestions_fieldset_alter] => Array(0)
[token_entity_mapping_alter] => Array(0)
[token_info] => Array(15)
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[metatag_groups_alter] => Array(0)
[theme_suggestions_webform_element_more] => Array(0)
[theme_suggestions_webform_element_more_alter] => Array(0)
[query_node_access_alter] => Array(1)
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[node_grants] => Array(0)
[token_info_alter] => Array(4)
[image_style_load] => Array(0)
[tokens] => Array(16)
[tokens_alter] => Array(0)
[pathauto_punctuation_chars_alter] => Array(0)
[entity_view_display_create] => Array(0)
[field_info_max_weight] => Array(1)
[entity_field_access] => Array(2)
[entity_field_access_alter] => Array(0)
[node_access] => Array(3)
[entity_display_build_alter] => Array(0)
[query_taxonomy_term_load_multiple_alter] => Array(0)
[taxonomy_term_storage_load] => Array(0)
[taxonomy_term_load] => Array(0)
[taxonomy_term_access] => Array(0)
[query_file_load_multiple_alter] => Array(0)
[file_storage_load] => Array(0)
[file_load] => Array(0)
[theme_suggestions_image_formatter] => Array(0)
[theme_suggestions_image_formatter_alter] => Array(0)
[theme_suggestions_image] => Array(0)
[theme_suggestions_image_alter] => Array(0)
[filter_format_load] => Array(0)
[theme_suggestions_newsletter_items] => Array(0)
[theme_suggestions_newsletter_items_alter] => Array(0)
[condition_info_alter] => Array(1)
[query_block_content_access_alter] => Array(0)
[block_content_access] => Array(1)
[block_build_logo_alter] => Array(0)
[block_build_system_menu_block_alter] => Array(0)
[block_build_dropdown_language_alter] => Array(0)
[block_build_block_content_alter] => Array(0)
[block_build_cca_additions_subscribe_to_newsletter_footer_alter] => Array(0)
[metatag_defaults_load] => Array(0)
[metatag_route_entity] => Array(0)
[metatags_alter] => Array(0)
[metatags_attachments_alter] => Array(0)
[theme_suggestions_eu_cookie_compliance_popup_info] => Array(0)
[theme_suggestions_eu_cookie_compliance_popup_info_alter] => Array(0)
[theme_suggestions_eu_cookie_compliance_popup_agreed] => Array(0)
[theme_suggestions_eu_cookie_compliance_popup_agreed_alter] => Array(0)
[theme_suggestions_eu_cookie_compliance_withdraw] => Array(0)
[theme_suggestions_eu_cookie_compliance_withdraw_alter] => Array(0)
[block_view_system_menu_block_alter] => Array(1)
[block_view_logo_alter] => Array(0)
[theme_suggestions_logo] => Array(0)
[theme_suggestions_logo_alter] => Array(0)
[configurable_language_load] => Array(0)
[language_switch_links_alter] => Array(0)
[block_view_block_content_alter] => Array(0)
[entity_view_mode_alter] => Array(0)
[block_content_build_defaults_alter] => Array(0)
[entity_build_defaults_alter] => Array(1)
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[entity_view_display_alter] => Array(1)
[entity_prepare_view] => Array(2)
[rdf_mapping_create] => Array(0)
[block_content_view] => Array(0)
[entity_view] => Array(2)
[block_content_view_alter] => Array(0)
[entity_view_alter] => Array(4)
[theme_suggestions_field] => Array(1)
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[query_entity_query_file_alter] => Array(0)
[block_view_cca_additions_subscribe_to_newsletter_footer_alter] => Array(0)
[form_cca_additions_subscribe_to_newsletter_footer_form_alter] => Array(0)
[block_view_dropdown_language_alter] => Array(0)
[theme_suggestions_dropbutton_wrapper] => Array(0)
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[views_pre_view] => Array(0)
[views_plugins_sort_alter] => Array(0)
[views_plugins_filter_alter] => Array(2)
[views_plugins_area_alter] => Array(0)
[views_pre_build] => Array(0)
[views_plugins_query_alter] => Array(0)
[views_query_alter] => Array(0)
[views_query_substitutions] => Array(3)
[views_post_build] => Array(0)
[views_pre_execute] => Array(0)
[views_plugins_cache_alter] => Array(0)
[query_views_alter] => Array(1)
[query_views_frontpage_alter] => Array(0)
[views_post_execute] => Array(0)
[views_pre_render] => Array(3)
[views_post_render] => Array(0)
[theme_suggestions_views_view] => Array(0)
[theme_suggestions_views_view_alter] => Array(0)
[block_build_buscador_block_alter] => Array(0)
[block_build_caracteristicas_block_alter] => Array(0)
[block_build_views_block_alter] => Array(0)
[block_build_ulima_newsletter_alter] => Array(0)
[block_build_noticias_recientes_block_alter] => Array(0)
[block_build_info_block_alter] => Array(0)
[block_build_cca_additions_subscribe_to_newsletter_wide_alter] => Array(0)
[language_fallback_candidates_entity_view_alter] => Array(1)
[language_fallback_candidates_entity_upcast_alter] => Array(0)
[block_view_buscador_block_alter] => Array(0)
[theme_suggestions_bloque_buscador] => Array(0)
[theme_suggestions_bloque_buscador_alter] => Array(0)
[block_view_caracteristicas_block_alter] => Array(0)
[theme_suggestions_bloque_caracteristicas] => Array(0)
[theme_suggestions_bloque_caracteristicas_alter] => Array(0)
[block_view_views_block_alter] => Array(0)
[views_plugins_field_alter] => Array(0)
[views_plugins_join_alter] => Array(0)
[query_views_directorio_abogados_alter] => Array(0)
[node_build_defaults_alter] => Array(0)
[theme_suggestions_views_view_unformatted] => Array(0)
[theme_suggestions_views_view_unformatted_alter] => Array(0)
[user_access] => Array(0)
[node_view] => Array(3)
[node_view_alter] => Array(2)
[theme_suggestions_node] => Array(1)
[theme_suggestions_node_alter] => Array(1)
[theme_suggestions_username] => Array(0)
[theme_suggestions_username_alter] => Array(0)
[rdf_mapping_load] => Array(0)
[block_view_ulima_newsletter_alter] => Array(0)
[theme_suggestions_ultima_newsletter] => Array(0)
[theme_suggestions_ultima_newsletter_alter] => Array(0)
[block_view_noticias_recientes_block_alter] => Array(0)
[theme_suggestions_noticias_recientes] => Array(0)
[theme_suggestions_noticias_recientes_alter] => Array(0)
[block_view_info_block_alter] => Array(0)
[theme_suggestions_bloque_info] => Array(0)
[theme_suggestions_bloque_info_alter] => Array(0)
[block_view_cca_additions_subscribe_to_newsletter_wide_alter] => Array(0)
[form_cca_additions_subscribe_to_newsletter_form_alter] => Array(0)
[entity_create_access] => Array(0)
[node_create_access] => Array(0)
[theme_suggestions_menu_local_tasks] => Array(0)
[theme_suggestions_menu_local_tasks_alter] => Array(0)
[theme_suggestions_menu_local_task] => Array(0)
[theme_suggestions_menu_local_task_alter] => Array(0)
[theme_suggestions_directorio_profesionales] => Array(0)
[theme_suggestions_directorio_profesionales_alter] => Array(0)
[block_build_preguntas_block_alter] => Array(0)
[block_view_preguntas_block_alter] => Array(0)
[theme_suggestions_bloque_preguntas] => Array(0)
[theme_suggestions_bloque_preguntas_alter] => Array(0)
[query_views_newsletter_alter] => Array(0)
[block_build_cca_additions_newsletter_info_alter] => Array(0)
[block_view_cca_additions_newsletter_info_alter] => Array(0)
[theme_suggestions_newsletter_info] => Array(0)
[theme_suggestions_newsletter_info_alter] => Array(0)
[form_user_login_form_alter] => Array(0)
[captcha_point_load] => Array(0)
[theme_suggestions_bloque_contacto] => Array(0)
[theme_suggestions_bloque_contacto_alter] => Array(0)
[webform_access] => Array(0)
[webform_access_rules] => Array(1)
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[webform_handler_invoke_alter] => Array(0)
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[webform_submission_field_values_init] => Array(0)
[entity_field_values_init] => Array(0)
[webform_submission_create] => Array(0)
[webform_handler_invoke_post_create_alter] => Array(0)
[webform_handler_invoke_override_settings_alter] => Array(0)
[entity_form_display_create] => Array(0)
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[entity_prepare_form] => Array(0)
[webform_submission_prepare_form] => Array(0)
[webform_element_alter] => Array(0)
[webform_element_webform_flexbox_alter] => Array(0)
[webform_element_textfield_alter] => Array(0)
[webform_element_tel_alter] => Array(0)
[webform_element_email_alter] => Array(0)
[webform_element_textarea_alter] => Array(0)
[webform_libraries_info_alter] => Array(0)
[webform_element_checkbox_alter] => Array(0)
[webform_element_captcha_alter] => Array(0)
[webform_element_webform_actions_alter] => Array(0)
[webform_handler_invoke_alter_form_alter] => Array(0)
[webform_submission_form_alter] => Array(1)
[form_webform_submission_contact_form_alter] => Array(0)
[form_webform_submission_contact_node_128_add_form_alter] => Array(0)
[theme_suggestions_webform_submission_form] => Array(1)
[theme_suggestions_webform_submission_form_alter] => Array(0)
[theme_suggestions_textarea] => Array(0)
[theme_suggestions_textarea_alter] => Array(0)
[theme_suggestions_captcha] => Array(0)
[theme_suggestions_captcha_alter] => Array(0)
[theme_suggestions_webform_actions] => Array(0)
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[theme_suggestions_webform] => Array(1)
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[theme_suggestions_simple_gmap_output] => Array(0)
[theme_suggestions_simple_gmap_output_alter] => Array(0)
[image_effect_info_alter] => Array(0)
[theme_suggestions_image_style] => Array(0)
[theme_suggestions_image_style_alter] => Array(0)
[language_fallback_candidates_node_tokens_alter] => Array(0)
[devel_dumper_info_alter] => Array(0)
[block_build_social_share_alter] => Array(0)
[block_view_social_share_alter] => Array(0)
[theme_suggestions_social_share] => Array(0)
[theme_suggestions_social_share_alter] => Array(0)
[query_taxonomy_term_access_alter] => Array(0)
[query_entity_query_taxonomy_term_alter] => Array(0)
[query_term_access_alter] => Array(0)
[query_term_node_count_alter] => Array(0)
[theme_suggestions_table] => Array(0)
[theme_suggestions_table_alter] => Array(0)
[theme_suggestions_rdf_metadata] => Array(0)
[theme_suggestions_rdf_metadata_alter] => Array(0)
[node_links_alter] => Array(2)
[block_build_reverse_abogados_block_alter] => Array(0)
[block_build_caracteristicas_abogados_block_alter] => Array(0)
[block_build_bloque_funcionalidad_abogados_alter] => Array(0)
[block_build_como_funciona_abogados_block_alter] => Array(0)
[block_build_precio_abogados_block_alter] => Array(0)
[block_build_contacto_y_politica_block_alter] => Array(0)
[block_view_reverse_abogados_block_alter] => Array(0)
[theme_suggestions_bloque_reverse_abogados_registrar] => Array(0)
[theme_suggestions_bloque_reverse_abogados_registrar_alter] => Array(0)
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[block_build_carousel_block_alter] => Array(0)
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[form_user_pass_alter] => Array(0)
[theme_suggestions_file_link] => Array(0)
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[theme_suggestions_resultados_busqueda_articulos] => Array(0)
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[redirect_load] => Array(0)
[user_login] => Array(6)
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[menu_access] => Array(0)
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[views_form_substitutions] => Array(1)
[theme_suggestions_views_view_table] => Array(0)
[theme_suggestions_views_view_table_alter] => Array(0)
[theme_suggestions_tablesort_indicator] => Array(0)
[theme_suggestions_tablesort_indicator_alter] => Array(0)
[theme_suggestions_pager] => Array(0)
[theme_suggestions_pager_alter] => Array(0)
[update_projects_alter] => Array(0)
[update_status_alter] => Array(0)
[theme_suggestions_menu_local_action] => Array(0)
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[view_access] => Array(0)
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[field_widget_multivalue_form_alter] => Array(1)
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[field_widget_datetime_timestamp_form_alter] => Array(0)
[field_widget_multivalue_datetime_timestamp_form_alter] => Array(0)
[theme_suggestions_file_upload_help] => Array(0)
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[entity_reference_selection_alter] => Array(0)
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[field_widget_options_buttons_form_alter] => Array(0)
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[ckeditor_plugin_info_alter] => Array(0)
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[editor_js_settings_alter] => Array(0)
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[theme_suggestions_filter_tips] => Array(0)
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[theme_suggestions_text_format_wrapper] => Array(0)
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[theme_suggestions_image_widget] => Array(0)
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[theme_suggestions_file_widget_multiple] => Array(0)
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[theme_suggestions_file_managed_file] => Array(0)
[theme_suggestions_file_managed_file_alter] => Array(0)
[theme_suggestions_datetime_form] => Array(0)
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[theme_suggestions_datetime_wrapper] => Array(0)
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[file_validate] => Array(0)
[node_presave] => Array(3)
[entity_presave] => Array(4)
[node_access_records] => Array(0)
[node_access_records_alter] => Array(0)
[node_update] => Array(1)
[entity_update] => Array(3)
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[search_page_access] => Array(0)
[form_search_form_alter] => Array(0)
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[_serviceId] => cache.bootstrap
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[cacheNeedsWriting:protected] =>
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(
[inc:token:token.tokens] => /var/www/vhosts/devcca.laminadigital.com/httpdocs/web/modules/contrib/token/token.tokens.inc
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(
[__CLASS__] => Drupal\Core\StringTranslation\TranslationManager
[translators:protected] => Array
(
[30] => Array(1)
[0] => Array(1)
)
[sortedTranslators:protected] =>
[defaultLangcode:protected] => es
[_serviceId] => string_translation
)
[_serviceIds:protected] => Array
(
)
[_entityStorages:protected] => Array
(
)
)
[1] => build
)
)
)
