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[value] => In hochkompetitiven Märkten und insbesondere im Rahmen der Ausschreibung und der Vergabe von langfristigen Aufträgen über Lieferungen und Dienst- bzw. Werkleistungen ist im Wettbewerb das zusätzliche Angebot einer Absatzfinanzierung durch Kreditgewährung an den Besteller immer wieder von Bedeutung.
Sowohl der Europäische Gerichtshof (EuGH C-224/11 vom 17.01.2013, Rechtssache BGZ Leasing) als auch in dessen Folge der Bundesfinanzhof (BFH XI R 24/11 vom 13.11.2013 zu einem sog. Public-Private-Partnership Projekt) hatten entschieden, dass eine Werklieferung und eine grundsätzlich umsatzsteuerfreie Fremdfinanzierung grundsätzlich nicht als derart eng miteinander verbunden angesehen werden können, dass beide zusammen umsatzsteuerlich als einheitliche steuerpflichtige Leistung zu beurteilen sind. Gleichwohl sei nach allgemeinen Grundsätzen im jeweiligen Einzelfall zu prüfen, ob die Leistungen jeweils umsatzsteuerlich getrennt zu beurteilen oder als eine einheitliche Leistung zu betrachten sind.
In einem Schreiben vom 08.11.2017 (BMF III C2 – S 7100/13/10007, 2017/0920527) hat das Bundesfinanzministerium nunmehr diese Grundsätze in Abschnitt 3.11 des Umsatzsteuer-Anwendungserlasses übernommen. Im Rahmen einer Prüfung nach Maßgabe objektiver Abgrenzungskriterien sprechen hiernach insbesondere die folgenden Anhaltspunkte für die Annahme mehrerer selbständiger Leistungen:
(1) gesonderte Vereinbarung von Lieferung oder sonstiger Leistung und Kreditgewährung,
(2) eigenständige Bildung von Leistungspreisen und
(3) gesonderte Rechnungsstellung.
In der Gestaltungspraxis ist insbesondere auf eine rechtzeitige, in späteren steuerlichen Betriebsprüfungen vorzulegende schriftliche Dokumentation der vorgenannten Kriterien zu achten.
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[value] => En mercados altamente competitivos y, especialmente, en el marco de una licitación o adjudicación de encargos a largo plazo para entregas (como ejecución de obras) y prestaciones de servicios, puede ser de gran importancia la ventaja adicional de competitividad lograr una financiación de ventas por medio de la concesión de crédito al comprador.
Tanto el Tribunal de Justicia de la Unión Europea (TJUE C-224/11 de 17/01/2013, Asunto BGZ Leasing) como, en su consecuencia, el Tribunal Supremo de lo Fiscal (BFH XI R 24/11 de 13/11/2013 en relación a una cooperación entre el sector público y el privado), decidieron que la entrega de una obra y una financiación ajena exenta generalmente del Impuesto sobre el Valor Añadido (IVA), básicamente no podían verse unidas de tal modo que a efectos del IVA se valoraran como una única prestación sujeta a imposición. No obstante, de acuerdo con principios generales, debe comprobarse en cada caso concretamente, si las prestaciones deben valorarse de forma separada o como una única prestación a efectos del IVA.
En una circular del 08/11/2017 (BMF III C2 – S 7100/13/10007, 2017/0920527), el Ministerio Federal de Finanzas adoptó estos principios en la sección 3.11 del Reglamento de Aplicación de la LIVA alemana. En el marco de una inspección conforme a criterios de delimitación objetivos se aboga por la consideración de varias prestaciones independientes:
(1) acuerdo independiente de entrega o prestación de servicios y concesión de crédito,
(2) formación independiente de los precios de las prestaciones
(3) facturación separada.
En la práctica debe prestarse atención especialmente a los criterios mencionados anteriormente para documentarlos por escrito antes de tener inspecciones fiscales posteriores para asegurar el reconocimiento de los mismos.
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[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.
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] => 997 [revision] => 1614 [uuid] => d5519171-ee1e-426d-a782-b47ccea74274 ) [translatableEntityKeys:protected] => Array ( [label] => Array ( [de] => Kreditgewährung zur Finanzierung von Lieferungen oder sonstigen Leistungen [x-default] => Concesión de crédito para la financiación de entregas y prestaciones de servicios ) [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] => 1614 [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] => )