{"id":3069,"date":"2020-05-14T18:49:12","date_gmt":"2020-05-14T16:49:12","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/els-impostos-a-andorra\/"},"modified":"2023-04-20T19:18:41","modified_gmt":"2023-04-20T17:18:41","slug":"els-impostos-a-andorra","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/els-impostos-a-andorra\/","title":{"rendered":"Els impostos a Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3069\" class=\"elementor elementor-3069\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-714cc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"714cc3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68c9ead9\" data-id=\"68c9ead9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db06526 elementor-widget elementor-widget-heading\" data-id=\"db06526\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/els-impostos-a-andorra\/#Els_impostos_a_Andorra\" >Els impostos a Andorra<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/els-impostos-a-andorra\/#1_Impost_de_societats_a_Andorra\" >1. Impost de societats a Andorra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/els-impostos-a-andorra\/#2_Impost_sobre_la_renda_dels_no_residents\" >2. Impost sobre la renda dels no residents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/els-impostos-a-andorra\/#3_Impost_General_Indirecte_o_IGI_l_%E2%80%9CIVA%E2%80%9D_dAndorra\" >3. Impost General Indirecte o IGI (l&#8217; &#8220;IVA&#8221; d&#8217;Andorra)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/els-impostos-a-andorra\/#4_Impost_sobre_la_Renda_de_les_Persones_Fisiques_o_IRPF_Andorra\" >4. Impost sobre la Renda de les Persones F\u00edsiques (o IRPF Andorr\u00e0)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Els_impostos_a_Andorra\"><\/span>Els impostos a Andorra<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca7a36 elementor-widget elementor-widget-text-editor\" data-id=\"2ca7a36\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A dia d&#8217;avui, el Principat d&#8217;Andorra \u00e9s l&#8217;\u00fanica jurisdicci\u00f3 del m\u00f3n que, comptant amb un marc fiscal plenament homologat amb la UE i l&#8217;OCDE no t\u00e9 tipus impositius directes superiors al 10%.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c00ecaf elementor-widget elementor-widget-text-editor\" data-id=\"3c00ecaf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>fiscalitat d\u2019Andorra<\/strong> disposa d&#8217;un marc jur\u00eddic que inclou les figures essencials dels sistemes tributaris convencionals, per\u00f2 que incorpora diferents singularitats que li atorguen un avantatge competitiu enfront dels pa\u00efsos de l&#8217;entorn.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e30f32 elementor-widget elementor-widget-text-editor\" data-id=\"6e30f32\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"1_Impost_de_societats_a_Andorra\"><\/span><span style=\"color: #993300;\"><strong>1. Impost de societats a Andorra<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11a46b4d elementor-widget elementor-widget-text-editor\" data-id=\"11a46b4d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00c9s tracta d\u2019un gravamen d&#8217;imposici\u00f3 directa sobre els <strong>beneficis de les societats de nacionalitat Andorrana<\/strong>. El <strong>tipus general aplicable \u00e9s del 10%<\/strong>, per\u00f2 tot i aix\u00f2, hi ha importants incentius fiscals. Entre ells, hi ha la possibilitat de <strong>disminuir la base de tributaci\u00f3<\/strong> de la societat mitjan\u00e7ant remuneraci\u00f3 d&#8217;administrador pels serveis efectivament prestats a l&#8217;empresa (en tant que els trams exempts i bonificats de l&#8217;IRPF s\u00f3n inferiors al 10%, a difer\u00e8ncia d&#8217;altres jurisdiccions on la remuneraci\u00f3 a l&#8217;administrador pot augmentar l&#8217;impacte impositiu global).<br>Addicionalment, en alguns sectors, hi ha beneficis per a societats que compleixin certs requisits, com \u00e9s el cas de <strong>les societats dedicades a l&#8217;explotaci\u00f3 internacional de propietat intel\u00b7lectual desenvolupada al Principat<\/strong>. Els incentius fiscals esmentats poden arribar a reduir la tributaci\u00f3 per aquest impost fins a arribar a tipus efectius del 2% sobre els beneficis (bonificaci\u00f3 del 80%). No podem oblidar tampoc la multiplicitat de <strong>deduccions aplicables a la quota de tributaci\u00f3<\/strong>, aix\u00ed com <strong>reduccions aplicables a la quota de tributaci\u00f3 per noves inversions o contractaci\u00f3 de nou personal<\/strong> (incentius fiscals per a dinamitzar el teixit laboral i productiu). Aix\u00ed mateix, el r\u00e8gim &#8220;<strong>Holding<\/strong>&#8220;, permet a les societats Andorranes (matrius pures) que participin en m\u00e9s d&#8217;un 10% en una societat estrangera que hagi tributat a un m\u00ednim tipus impositiu del 4% d&#8217;IS en origen, a <strong>gaudir d&#8217;una exempci\u00f3 total del dividend<\/strong> (aquests requisits tamb\u00e9 s&#8217;entenen complerts si Andorra t\u00e9 subscrit un CDI amb el pa\u00eds estranger en qu\u00e8 es troba la societat filial).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acdccb9 elementor-widget elementor-widget-text-editor\" data-id=\"acdccb9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"2_Impost_sobre_la_renda_dels_no_residents\"><\/span><span style=\"color: #993300;\"><strong>2. Impost sobre la renda dels no residents<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59417ab0 elementor-widget elementor-widget-text-editor\" data-id=\"59417ab0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Aquest \u00e9s el gravamen d&#8217;imposici\u00f3 directa sobre les rendes obtingudes en territori andorr\u00e0 per part de persones f\u00edsiques o jur\u00eddiques no residents al Principat. El <strong>tipus m\u00e0xim aplicable \u00e9s el 10%<\/strong>, tot i aix\u00f2, l&#8217;aplicaci\u00f3 de Convenis per evitar la doble imposici\u00f3 (CDI) redueixen la casu\u00edstica d&#8217;aplicaci\u00f3 d&#8217;aquest precepte ja que tenen superior jerarquia normativa.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38e1179 elementor-widget elementor-widget-text-editor\" data-id=\"38e1179\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"3_Impost_General_Indirecte_o_IGI_l_%E2%80%9CIVA%E2%80%9D_dAndorra\"><\/span><span style=\"color: #993300;\"><strong>3. Impost General Indirecte o IGI (l&#8217; &#8220;IVA&#8221; d&#8217;Andorra)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e770d57 elementor-widget elementor-widget-text-editor\" data-id=\"4e770d57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gravamen d&#8217;imposici\u00f3 indirecta que grava el lliurament de b\u00e9ns i la prestaci\u00f3 de serveis al Principat d&#8217;Andorra. La naturalesa d&#8217;aquest impost s&#8217;assimila a l&#8217;impost sobre el valor afegit (IVA o VAT) existent a la Uni\u00f3 Europea. No obstant, la principal virtut de l&#8217;IGI respecte a l&#8217;IVA \u00e9s la simplificaci\u00f3 del model.<\/p>\n<p>El tipus general de l&#8217;<strong>IGI<\/strong> \u00e9s del <strong>4,5%<\/strong> i, com a impost que grava el valor afegit, permet compensar les quotes d&#8217;impost suportades i deduir de les repercutides (es tracta d&#8217;un <strong>impost neutre per a l&#8217;empresari<\/strong>). Existeixen al seu torn tipus d&#8217;IVA o IGI redu\u00efts de l&#8217;<strong>1%<\/strong>, aplicables generalment a productes i serveis de primera necessitat, un altre tipus al <strong>0%<\/strong>, aplicable a serveis sanitaris i finalment un tipus incrementat del <strong>9,5% per a serveis bancaris i financers<\/strong>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be8c52b elementor-widget elementor-widget-text-editor\" data-id=\"be8c52b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"4_Impost_sobre_la_Renda_de_les_Persones_Fisiques_o_IRPF_Andorra\"><\/span><span style=\"color: #993300;\"><strong>4. Impost sobre la Renda de les Persones F\u00edsiques (o IRPF Andorr\u00e0)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41b0ef0 elementor-widget elementor-widget-text-editor\" data-id=\"41b0ef0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Gravamen d&#8217;imposici\u00f3 directa que grava la renda de les persones f\u00edsiques residents al Principat d&#8217;Andorra.<br \/>\nEl <strong>tipus m\u00e0xim aplicable \u00e9s de l&#8217;10%<\/strong>, tot i aix\u00f2, cal destacar el <strong>m\u00ednim exempt de 24.000 \u20ac<\/strong> per a rendes de la feina, immobili\u00e0ries i d&#8217;activitats econ\u00f2miques (+ un tipus efectiu del 5% entre 24.000 \u20ac i 40.000 \u20ac de renda). En aquest sentit, el <strong>tipus efectiu dels primers 40.000 \u20ac \u00e9s del 2%<\/strong>. A m\u00e9s, la <strong>distribuci\u00f3 de dividends<\/strong> a residents fiscals a Andorra des de societats de nacionalitat andorrana est\u00e0 <strong>completament exempta<\/strong>.<br \/>\nAquests incentius fiscals, entre d&#8217;altres, permeten reduir substancialment el &#8220;tipus efectiu&#8221; de l&#8217;impost, fet que conjuntament a la inexist\u00e8ncia d&#8217;impost sobre el patrimoni i la inexist\u00e8ncia de l&#8217;impost sobre successions i donacions, converteixen Andorra en una jurisdicci\u00f3 homologada per\u00f2 altament competitiva en mat\u00e8ria fiscal.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e60ad6 elementor-widget elementor-widget-text-editor\" data-id=\"6e60ad6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Una pregunta freq\u00fcent \u00e9s: Quants impostos es paguen a Andorra? I Com puc optimitzar el meu patrimoni? Doncs b\u00e9, a continuaci\u00f3, exposem un simple quadre molt il\u00b7lustratiu de l&#8217;estalvi fiscal i els avantatges de crear una societat a Andorra.<\/p>\n<p>Exemple d&#8217;impostos d&#8217;una empresa amb una facturaci\u00f3 anual de 600.000 EUR amb un benefici net de 50.000 EUR i que decideix repartir dividends per beneficis d&#8217;anys anteriors per un valor de 80.000 EUR. A la seg\u00fcent taula d&#8217;impostos comparatius entre Espanya i Andorra, mostrem l&#8217;estalvi que suposaria per a l&#8217;empresari dur a terme el seu negoci des del Principat:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d2b51f elementor-widget elementor-widget-eael-advanced-data-table\" data-id=\"6d2b51f\" data-element_type=\"widget\" data-widget_type=\"eael-advanced-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ea-advanced-data-table-wrap\" data-id=\"6d2b51f\"><div class=\"ea-advanced-data-table-wrap-inner\">\n                <table class=\"ea-advanced-data-table ea-advanced-data-table-static ea-advanced-data-table-6d2b51f\" data-id=\"6d2b51f\"><thead><tr><th>IMPOST<\/th><th>TIPUS ESPANYA<\/th><th>TIPUS ANDORRA<\/th><th>ESPANYA<\/th><th>ANDORRA<\/th><th>DIFERENCIAL<\/th><\/tr><\/thead><tbody><tr><td>Impost de Societats<\/td><td>25%<\/td><td>10%<\/td><td>12.500<\/td><td>5.000<\/td><td>7.500<\/td><\/tr><tr><td>IVA \/ IGI<\/td><td>21%<\/td><td>4,5%<\/td><td>126.000<\/td><td>27.000<\/td><td>99.000<\/td><\/tr><tr><td>Dividends<\/td><td>19% - 23%<\/td><td>exento<\/td><td>8.000<\/td><td>0<\/td><td>8.000<\/td><\/tr><tr><td>TOTAL<\/td><td>N\/A<\/td><td>N\/A<\/td><td>146.500<\/td><td>32.000<\/td><td>114.000<\/td><\/tr><\/tbody><\/table>\n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00511b7 elementor-widget elementor-widget-text-editor\" data-id=\"00511b7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Observem una abismal difer\u00e8ncia respecte a Espanya tot i que <\/span><span style=\"font-weight: 400;\">si que es paguen impostos a Andorra<\/span><span style=\"font-weight: 400;\">. El nostre <a href=\"https:\/\/augelegalfiscal.com\/ca\/arees-de-practica\/fiscal\/\">equip d&#8217;experts fiscalistes<\/a> podr\u00e0 assessorar-lo i ajudar-lo a dissenyar una estrat\u00e8gia fiscal que pugui ajudar a optimitzar el seu <\/span><span style=\"font-weight: 400;\">negoci a Andorra.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62d0409f elementor-widget elementor-widget-text-editor\" data-id=\"62d0409f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/augelegalfiscal.com\/ca\/la-firma\/el-nostre-equip\/#pau-auge\">Pau Aug\u00e9<\/a><\/p><p><strong><span style=\"color: #000000;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9ef354 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c9ef354\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Els impostos a Andorra A dia d&#8217;avui, el Principat d&#8217;Andorra \u00e9s l&#8217;\u00fanica jurisdicci\u00f3 del m\u00f3n que, comptant amb un marc fiscal plenament homologat amb la UE i l&#8217;OCDE no t\u00e9 tipus impositius directes superiors al 10%. La fiscalitat d\u2019Andorra disposa d&#8217;un marc jur\u00eddic que inclou les figures essencials dels sistemes tributaris convencionals, per\u00f2 que incorpora [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8175,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=3069"}],"version-history":[{"count":9,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3069\/revisions"}],"predecessor-version":[{"id":8235,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3069\/revisions\/8235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/8175"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=3069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=3069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=3069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}