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Das neue Gesetz 11/2018 hat verschiedene Änderungen bei den Bestimmungen im spanischen Kapitalgesellschaftsgesetz (LSC) vorgenommen, mit dem Ziel, die finanzielle Nachhaltigkeit der Gesellschaften und die legitimen Bestrebungen der Teilnahme der Minderheitsaktionäre beim Gewinn der Gesellschaft zu harmonisieren. Somit trat am 30. Dezember eine neue Änderung des Zusatzartikels 348bis in Kraft, in dem folgende Änderungen mitaufgenommen wurden:

  1. Hinzu kommt die Möglichkeit, dass die Gesellschafter in der Satzung die Bestimmungen festlegen können, um das Gesellschafter-Austrittsrecht bei fehlender Dividendenausschüttung zu ändern oder abzuschaffen. Damit diese rechtlichen Bestimmungen angenommen bzw. geändert werden können, muss das Einverständnis aller Gesellschafter eingeholt werden, außer wenn bei der Abstimmung die Gesellschafter gegen das Austrittsrecht der Gesellschaft gestimmt hatten.
  2. Die Reduzierung des Mindestprozentsatzes des Gewinnbeitrags von einem Drittel auf einem Viertel, damit im Falle einer verpflichtenden Ausschüttung die Auswirkung auf die Liquidität geringer ist. Das Austrittsrecht tritt nicht ein, wenn die gesamte Dividendenauschüttung der vergangenen fünf Jahre mindestens fünfundzwanzig Prozent der Gewinnauschüttung für den Zeitraum enstpricht.
  3. Die Frist, in der der Gewinn erhalten werden soll, wird von einem Jahr auf drei Jahre verlängert, um somit in Liquidität zu sammeln.
  4. Neuer Absatz vier, der die Gesellschaftsgruppen dazu verpflichtet, wenn die Gesellschaft verpflichtet wäre, konsolidierte Abschlüsse zu unterbreiten. Durch diese Reform erhält der Gesellschafter der führenden Gesellschaft die Information mit der er sich im Falle von Einfrieren der Gewinne in der Tochtergesellschaft verteidigen kann.

Zusätzlich findet der Artikel 348bis keine Anwendung bei (i) Gesellschaften, dessen Tätigkeiten bei Verhandlungen in einem multilateralen Handelssystem zugelassen sind (z.B. MAB), (ii) Gesellschaften im Konkurs oder mit Refinanzierungsvereinbarung und (iii) im Sport tätigen Aktiengesellschaften.

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La nueva ley 11/2018 modificó varios preceptos de la LSC y, entre ellos, el artículo 348 bis, con el objetivo de armonizar la sostenibilidad financiera de las sociedades y la legítima aspiración de los accionistas minoritarios a participar de los beneficios obtenidos por la sociedad. Así las cosas, el pasado 30 de diciembre entró en vigor el nuevo artículo 348 bis LSC, introduciendo, entre otros, los siguientes cambios:

  1. Añade la posibilidad de que los socios puedan establecer en sus estatutos las condiciones para modificar o suprimir el derecho de separación de los socios por falta de distribución de dividendos. Para la aprobación o modificación de dichas disposiciones estatutarias, será necesario el consentimiento de todos los socios, a no ser que se les reconozca a los socios que votaron en contra su derecho a separarse de la sociedad.
  2. Reduce el porcentaje mínimo de los beneficios a distribuir de un tercio a un cuarto con el fin de que, en caso de obligación de reparto, el impacto en la tesorería sea menor. Además, el derecho de separación no surgirá si el total de los dividendos distribuidos durante los últimos cinco años equivale, por lo menos, al veinticinco por ciento de los beneficios distribuibles registrados en dicho periodo.
  3. Se amplía el periodo en el que se debe haber obtenido beneficios, de un año a tres; con el fin de acumular tesorería.
  4. Nuevo apartado cuarto, que obliga a los grupos de sociedades cuando la sociedad estuviera obligada a formular cuentas consolidadas. Con esta reforma, el socio de la dominante dispone información con la que defenderse si la congelación de los beneficios se produce en la filial.

Se establece, además, que lo establecido en el artículo 348 bis no será de aplicación a (i) sociedades cuyas acciones estén admitidas a negociación en un sistema multilateral de negociación (por ejemplo, el MAB), (ii) a sociedades en concurso o que hayan alcanzado un acuerdo de refinanciación, y (iii) a sociedades anónimas deportivas.

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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
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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] => 682 [revision] => 1299 [uuid] => 62981b23-7e53-4578-9c80-f551297c5b8c ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Neuigkeiten zu dem Gesellschafter-Austrittsrecht bei fehlender Dividendenausschüttung [x-default] => Novedades en el derecho de separación de socios en caso de falta de distribución de dividendos ) [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] => 1299 [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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