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[value] => Im Juli hat das spanische ICAC auf seiner Webseite drei neue Rechtsauskünfte zum Rechnungswesen aus dem BOICAC Nr. 118 von Juli 2019 veröffentlicht. Im Folgenden heben wir die Schlussfolgerungen des ICAC zu den Rechtsauskünften Nr. 1 und Nr. 3 hervor:
Rechtsauskunft Nr. 1: Über die Aufstellung von verkürzten Jahresabschlüssen derGesellschaften eines Konzerns, deren Muttergesellschaft keinen konsolidierten Jahresabschluss im Handelsregister offengelegt hat. Die Rechtsauskunft bezieht sich auf eine Unternehmensgruppe, die keinen konsolidierten Jahresabschluss aufstellen muss, weil die massgeblichen Schwellen-werte nicht überschritten werden. Trotzdem hat der Konzern den konsolidierten Jahresabschluss freiwillig aufgestellt und auch freiwillig prüfen lassen. Der Konzernabschluss und der Prüfungsbericht wurden nicht im Handelsregister offengelegt. Das ICAC gelangt zu dem Schluss, dass der konsolidierte Jahresabschluss im vorliegenden Fall auf freiwilliger Basis aufgestellt wurde, was grundsätzlich zur Anwendung der Ausnahmeregelung führen würde. Da der konsolidierte Jahresabschluss jedoch nicht im Handelsregister offengelegt wurde, kann die Ausnahmeregelung nicht angewendet werden, weil die im konsolidierten Jahresabschluss enthaltenen umfassenderen Informationen aufgrund der fehlenden Offenlegung nicht bekannt werden.
Rechtsauskunft Nr. 3: Bilanzierung der an einen Immobilienmakler gezahlten Provisionen im Zusammenhang mit der Anmietung von Geschäftsräumen für einen Zeitraum von 10 Jahren.
Das ICAC gelangt zu dem Schluss, dass die Provisionen zusätzlich zu den Aufwendungen für den Umbau der angemieteten Räumlichkeiten als zusätzliche Anschaffungskosten bilanziert werden müssen, wenn sie als direkte zusätzliche Kosten im Zusammenhang mit dem Erwerb derjenigen Nutzungsrechte identifiziert werden können, die zur Klassifizierung der Folgeinvestitionen als Vermögenswerte führen.
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[value] => El pasado mes de julio, se publicaron en la página Web del ICAC tres nuevas consultas de contabilidad correspondientes al BOICAC nº 118 de julio 2019. A continuación, destacamos las conclusiones del ICAC relativas a las Consultas nº 1 y 3:
Consulta 1: Sobre la presentación de cuentas anuales abreviadas por las filiales de un grupo cuya matriz no ha depositado las cuentas anuales consolidadas en el Registro Mercantil.
La consulta se refiere a un grupo de sociedades no obligado a presentar cuentas anuales consolidadas al resultar aplicable la exención por tamaño. Pese a ello, el grupo ha formulado las cuentas anuales consolidadas voluntariamente y las ha sometido a auditoría, también voluntariamente. Ni las cuentas anuales consolidadas ni el informe de auditoría se han depositado en el Registro Mercantil. El ICAC concluye que, en el caso consultado, se han formulado cuentas anuales consolidadas de manera voluntaria, lo que, en principio, llevaría a considerar la aplicación de la excepción a la norma aludida. Sin embargo, la falta de depósito en el Registro Mercantil impide la aplicación de la dispensa, dado que la mayor información que aportan las cuentas anuales consolidadas no se hace efectiva por el defecto de su depósito.
Consulta 3: Sobre el tratamiento contable de las comisiones abonadas a los agentes de la propiedad inmobiliaria a través de los cuales una compañía arrienda locales, en régimen de arrendamiento operativo, por un período de 10 años.
El ICAC concluye que, además de las obras de adaptación de los locales arrandados, las comisiones sobre las que versa la consulta se contabilizarán como mayor valor del inmovilizado, en la medida en que se puedan identificar como costes incrementales directamente atribuibles a la adquisición de los derechos de uso que determinan la calificación de las posteriores inversiones como un activo.
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(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => language
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
[definition:protected] => Array(2)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
[default_value] => Array(1)
[initial_value] => Array(1)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[type] => field_item:language
[settings] => Array
(
)
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => Translation source
[arguments:protected] => Array
(
)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => The source language from which this translation was created.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] => und
)
)
[initial_value] => Array
(
[0] => Array
(
[value] => und
)
)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_source
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[content_translation_outdated] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\BaseFieldDefinition
[type:protected] => boolean
[propertyDefinitions:protected] =>
[schema:protected] =>
[indexes:protected] => Array
(
)
[itemDefinition:protected] => stdClass Object
(
[__CLASS__] => Drupal\Core\Field\TypedData\FieldItemDataDefinition
[fieldDefinition:protected] => Drupal\Core\Field\BaseFieldDefinition
[definition:protected] => Array(2)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => Drupal\Core\StringTranslation\TranslatableMarkup
[description] => Drupal\Core\StringTranslation\TranslatableMarkup
[default_value] => Array(1)
[initial_value] => Array(1)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_outdated
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[type] => field_item:boolean
[settings] => Array
(
[on_label] => Drupal\Core\StringTranslation\TranslatableMarkup
[off_label] => Drupal\Core\StringTranslation\TranslatableMarkup
)
)
[typedDataManager:protected] =>
)
[definition:protected] => Array
(
[label] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => Translation outdated
[arguments:protected] => Array
(
)
)
[description] => stdClass Object
(
[__CLASS__] => Drupal\Core\StringTranslation\TranslatableMarkup
[translatedMarkup:protected] =>
[options:protected] => Array
(
)
[stringTranslation:protected] =>
[string:protected] => A boolean indicating whether this translation needs to be updated.
[arguments:protected] => Array
(
)
)
[default_value] => Array
(
[0] => Array
(
[value] =>
)
)
[initial_value] => Array
(
[0] => Array
(
[value] =>
)
)
[revisionable] => 1
[translatable] => 1
[provider] => content_translation
[field_name] => content_translation_outdated
[entity_type] => node
[bundle] =>
)
[typedDataManager:protected] =>
)
[body] => stdClass Object
(
[__CLASS__] => Drupal\field\Entity\FieldConfig
[deleted:protected] =>
[fieldStorage:protected] =>
[id:protected] => node.article.body
[field_name:protected] => body
[field_type:protected] => text_with_summary
[entity_type:protected] => node
[bundle:protected] => article
[label:protected] => Texto de la página
[description:protected] =>
[settings:protected] => Array
(
[display_summary] =>
)
[required:protected] => 1
[translatable:protected] => 1
[default_value:protected] => Array
(
[0] => Array
(
[summary] =>
[value] => Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem ipsum dolor sit amet, consectetur adispicing
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem ipsum dolor sit amet, consectetur adispicing elit
- Lorem ipsum dolor
- Sit amet
- Cosectetur adispicing
- Elit
- Lorem ipsum dolor sit amet, consectetur adispicing
Lorem ipsum dolor sit amet, consectetur adispicing elit
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic typesetting, remaining essentially unchanged.
[format] => full_html ) ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.body [status:protected] => 1 [uuid:protected] => 3159b3ac-b2d9-4c0b-a9e9-6ba7ffb6da6c [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( [default_config_hash] => Ay3b2hq42cpQTFB_lNu8S2ZxuVIY6-dlBsc7vLeJ-YY ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.body [1] => node.type.article ) [module] => Array ( [0] => text ) ) [isSyncing:protected] => ) [field_archivos_adjuntos] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_archivos_adjuntos [field_name:protected] => field_archivos_adjuntos [field_type:protected] => file [entity_type:protected] => node [bundle:protected] => article [label:protected] => Archivos adjuntos [description:protected] => [settings:protected] => Array ( [file_directory] => [date:custom:Y]-[date:custom:m] [file_extensions] => jpg docx pdf png [max_filesize] => [description_field] => 1 [handler] => default:file [handler_settings] => Array ( ) ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_archivos_adjuntos [status:protected] => 1 [uuid:protected] => 6e650591-9138-46a7-b755-d98310219c6a [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_archivos_adjuntos [1] => node.type.article ) [module] => Array ( [0] => file ) ) [isSyncing:protected] => ) [field_autores] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_autores [field_name:protected] => field_autores [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Autores [description:protected] => [settings:protected] => Array ( [handler] => default:node [handler_settings] => Array ( [target_bundles] => Array ( [abogado] => abogado ) [sort] => Array ( [field] => title [direction] => ASC ) [auto_create] => [auto_create_bundle] => ) ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_autores [status:protected] => 1 [uuid:protected] => b1d9c00a-d973-4c83-b35b-2bd53f0227c0 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_autores [1] => node.type.abogado [2] => node.type.article ) ) [isSyncing:protected] => ) [field_bufete] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_bufete [field_name:protected] => field_bufete [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Bufete [description:protected] => [settings:protected] => Array ( [handler] => default:node [handler_settings] => Array ( [target_bundles] => Array ( [bufete] => bufete ) [sort] => Array ( [field] => _none ) [auto_create] => [auto_create_bundle] => ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_bufete [status:protected] => 1 [uuid:protected] => f9a8bd25-13e5-4f39-a691-f2d047941142 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_bufete [1] => node.type.article [2] => node.type.bufete ) ) [isSyncing:protected] => ) [field_categorias] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_categorias [field_name:protected] => field_categorias [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Categoría [description:protected] => [settings:protected] => Array ( [handler] => default:taxonomy_term [handler_settings] => Array ( [target_bundles] => Array ( [categorias_articulos] => categorias_articulos ) [sort] => Array ( [field] => name [direction] => asc ) [auto_create] => [auto_create_bundle] => categorias_bufetes ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_categorias [status:protected] => 1 [uuid:protected] => 7b902509-a9bd-43f4-857c-5a475e8457dc [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_categorias [1] => node.type.article [2] => taxonomy.vocabulary.categorias_articulos ) ) [isSyncing:protected] => ) [field_image] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_image [field_name:protected] => field_image [field_type:protected] => image [entity_type:protected] => node [bundle:protected] => article [label:protected] => Imagen [description:protected] => [settings:protected] => Array ( [file_directory] => [date:custom:Y]-[date:custom:m] [file_extensions] => png gif jpg jpeg [max_filesize] => [max_resolution] => 1300x831 [min_resolution] => 693x400 [alt_field] => 1 [alt_field_required] => 1 [title_field] => [title_field_required] => [default_image] => Array ( [uuid] => [alt] => [title] => [width] => [height] => ) [handler] => default:file [handler_settings] => Array ( ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_image [status:protected] => 1 [uuid:protected] => fa6d7346-045c-4c34-8f80-33ce417b29e1 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( [default_config_hash] => tgJzhA7Swh4M_gWU5FwFe5lPxPj5rebpMbvhpdNrERs ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_image [1] => node.type.article ) [module] => Array ( [0] => image ) ) [isSyncing:protected] => ) [field_paises] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_paises [field_name:protected] => field_paises [field_type:protected] => address_country [entity_type:protected] => node [bundle:protected] => article [label:protected] => Países [description:protected] => [settings:protected] => Array ( [available_countries] => Array ( [DE] => DE [ES] => ES ) ) [required:protected] => 1 [translatable:protected] => [default_value:protected] => Array ( [0] => Array ( [value] => ES ) ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_paises [status:protected] => 1 [uuid:protected] => d8fca220-6708-44ad-a59f-9768b40ce722 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_paises [1] => node.type.article ) [module] => Array ( [0] => address ) ) [isSyncing:protected] => ) [field_tags] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_tags [field_name:protected] => field_tags [field_type:protected] => entity_reference [entity_type:protected] => node [bundle:protected] => article [label:protected] => Etiquetas [description:protected] => Especifique una lista separada por comas. Por ejemplo: Amsterdam, Mexico City, "Cleveland, Ohio" [settings:protected] => Array ( [handler] => default:taxonomy_term [handler_settings] => Array ( [target_bundles] => Array ( [tags] => tags ) [sort] => Array ( [field] => _none ) [auto_create] => 1 [auto_create_bundle] => ) ) [required:protected] => 1 [translatable:protected] => 1 [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_tags [status:protected] => 1 [uuid:protected] => 9d747b20-3b68-40db-b19e-525f1a6fbc6e [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( [default_config_hash] => QdUgf_beeoaPiyKorFv0q1fcJpWH_uZTqe_xoVJacrw ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_tags [1] => node.type.article [2] => taxonomy.vocabulary.tags ) ) [isSyncing:protected] => ) [field_texto_libre] => stdClass Object ( [__CLASS__] => Drupal\field\Entity\FieldConfig [deleted:protected] => [fieldStorage:protected] => [id:protected] => node.article.field_texto_libre [field_name:protected] => field_texto_libre [field_type:protected] => string [entity_type:protected] => node [bundle:protected] => article [label:protected] => Texto libre [description:protected] => [settings:protected] => Array ( ) [required:protected] => [translatable:protected] => [default_value:protected] => Array ( ) [default_value_callback:protected] => [itemDefinition:protected] => [constraints:protected] => Array ( ) [propertyConstraints:protected] => Array ( ) [originalId:protected] => node.article.field_texto_libre [status:protected] => 1 [uuid:protected] => 44398e2a-8f56-432f-a818-a9c6013835c1 [isUninstalling:Drupal\Core\Config\Entity\ConfigEntityBase:private] => [langcode:protected] => es [third_party_settings:protected] => Array ( ) [_core:protected] => Array ( ) [trustedData:protected] => [entityTypeId:protected] => field_config [enforceIsNew:protected] => [typedData:protected] => [cacheContexts:protected] => Array ( [0] => languages:language_interface ) [cacheTags:protected] => Array ( ) [cacheMaxAge:protected] => -1 [_serviceIds:protected] => Array ( ) [_entityStorages:protected] => Array ( ) [dependencies:protected] => Array ( [config] => Array ( [0] => field.storage.node.field_texto_libre [1] => node.type.article ) ) [isSyncing:protected] => ) ) [languages:protected] => Array ( [es] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => ES [id:protected] => es [direction:protected] => ltr [weight:protected] => 0 [locked:protected] => ) [de] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => DE [id:protected] => de [direction:protected] => ltr [weight:protected] => 1 [locked:protected] => ) [und] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => Sin especificar [id:protected] => und [direction:protected] => ltr [weight:protected] => 2 [locked:protected] => 1 ) [zxx] => stdClass Object ( [__CLASS__] => Drupal\Core\Language\Language [name:protected] => No aplicable [id:protected] => zxx [direction:protected] => ltr [weight:protected] => 3 [locked:protected] => 1 ) ) [langcodeKey:protected] => langcode [defaultLangcodeKey:protected] => default_langcode [activeLangcode:protected] => x-default [defaultLangcode:protected] => es [translations:protected] => Array ( [x-default] => Array ( [status] => 1 ) [de] => Array ( [status] => 1 ) ) [translationInitialize:protected] => [newRevision:protected] => [isDefaultRevision:protected] => 1 [entityKeys:protected] => Array ( [bundle] => article [id] => 775 [revision] => 1392 [uuid] => b290e2e5-349d-40de-831a-10ab5dfe64f9 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Neue Rechtsauskünfte im BOICAC 118 [x-default] => Nuevas consultas en el BOICAC 118 ) [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] => 1392 [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] => )