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Seit Jahren verpflichten die spanischen Steuerbehörden Firmen mit Sitz außerhalb der EU, die in Spanien tätig sein wollen, einen in Spanien ansässigen Steuervertreter zu benennen, der sie vor der Steuerverwaltung vertritt. Diese Verpflichtung bedeutet u.a. erhebliche zusätzliche Kosten für diese Unternehmen im Vergleich zu anderen EU-Unternehmen, denen diese Anforderung nicht auferlegt wird, und somit eine geringere Wettbewerbsfähigkeit auf dem Markt.

Und das liegt daran, dass eine solche Fiskalvertretung für den Vertreter bedeutet, dass er für seinen Vertretenen automatisch gesamtschuldnerisch haftet, falls dieser die entsprechenden Steuern nicht zahlt, was zweifellos die Möglichkeiten des Finanzamtes zur Eintreibung der Schulden vervielfacht. Angesichts dieses Dilemmas ist es nicht leicht, einen Vertreter auf dem Markt zu finden, der diese Verantwortung freiwillig übernehmen möchte, und wenn ja, wird er seine Ernennung nicht kostenlos annehmen, was erhebliche zusätzliche Kosten für die Firma mit sich bringt.

Angesichts dieser Situation und der Diskriminierung, dass der Vertreter seinen Sitz in Spanien haben muss, hat die EU-Kommission beschlossen, Spanien ein förmliches Ersuchen zur Aufhebung dieser Verpflichtung zu übermitteln. Das Hauptargument besteht darin, dass sie im Widerspruch zu den meisten der im EU-Vertrag vorgesehenen Freiheiten steht: Niederlassungsfreiheit, Freiheit der Arbeitnehmer und freier Kapitalverkehr, und all dies durch die Erhebung höherer Kosten für die außereuropäischen Steuerzahler, um sie von Investitionen oder Tätigkeiten in Spanien abzuhalten. Wenn Spanien innerhalb der nächsten zwei Monate nicht tätig wird, wird die Kommission entscheiden, ob sie den Europäischen Gerichtshof anruft.

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Las autoridades fiscales españolas imponen desde hace ya años a empresas establecidas fuera de la UE que deseen operar en España la obligación de nombrar un representante fiscal con domicilio en España que les represente en sus relaciones con la Administración Tributaria. Dicha obligación supone, entre otras, un sobrecoste importante para esas empresas frente a otras empresas comunitarias a las que no se impone dicho requisito, lo que implica menor competitividad en el mercado.

Y ello, puesto que dicha representación fiscal significa para el representante que se convierte de manera automática en responsable personal solidario de su representada en caso de que esta última no pague los impuestos que le corresponda, lo que sin duda multiplica las posibilidades de la Administración Tributaria de recaudar las deudas. Ante esta disyuntiva no es fácil encontrar en el mercado un representante que desee asumir voluntariamente dicha responsabilidad y, de encontrarlo, éste normalmente no aceptará su nombramiento de forma gratuita, lo que conllevará un sobrecoste importante para la empresa.

Ante esta situación y la discriminación que plantea que el representante voluntario deba estar necesariamente domiciliado en España, la comisión de la Unión Europea ha decidido enviar a España un requerimiento formal para que proceda a eliminar dicha obligación. El argumento principal en el que se basa es ser contrario a la mayoría de libertades previstas en el Tratado de la UE: libertad de establecimiento, libertad de los trabajadores y libertad de movimiento de capitales, y todo ello por imponer mayores costes a contribuyentes no europeos para disuadirlos de realizar inversiones o actividades en España. Si el Reino de España no actúa en los próximos dos meses, la Comisión decidirá si llevar el asunto ante los Tribunales Europeos de Justicia.

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[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.

Lorem ipsum dolor sit amet, consectetur adispicing elit

  • 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] => 772 [revision] => 1389 [uuid] => bd98b789-7177-4d30-9fe3-706d50cbe928 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Fiskalvertretung in Spanien [x-default] => La representación Fiscal en España ) [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] => 1389 [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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