{"id":183,"date":"2025-03-10T13:55:32","date_gmt":"2025-03-10T13:55:32","guid":{"rendered":"https:\/\/gestion.es\/?p=183"},"modified":"2025-08-20T07:55:35","modified_gmt":"2025-08-20T07:55:35","slug":"que-es-el-modelo-040","status":"publish","type":"post","link":"https:\/\/gestion.es\/en\/que-es-el-modelo-040\/","title":{"rendered":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Agencia Tributaria ha aprobado el <strong>modelo 040<\/strong> para simplificar el proceso de registro para ciertos operadores de plataformas digitales. Esta medida, que responde a la Directiva (UE) 2021\/514 (conocida como DAC 7), busca regular la informaci\u00f3n fiscal de las plataformas y los vendedores que operan a trav\u00e9s de ellas.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"349\" src=\"https:\/\/gestion.es\/wp-content\/uploads\/formulario-040-DAC7-1.jpg\" alt=\"\" class=\"wp-image-590\" srcset=\"https:\/\/gestion.es\/wp-content\/uploads\/formulario-040-DAC7-1.jpg 640w, https:\/\/gestion.es\/wp-content\/uploads\/formulario-040-DAC7-1-18x10.jpg 18w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u00bfA qui\u00e9n va dirigido el Modelo 040?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>modelo 040<\/strong> es una declaraci\u00f3n censal obligatoria para dos grupos principales:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Operadores de plataforma extranjeros no cualificados<\/strong>: Aquellos que eligen a Espa\u00f1a como su Estado miembro de registro \u00fanico.<\/li>\n\n\n\n<li><strong>Otros operadores de plataforma<\/strong>: Aquellos obligados a comunicar informaci\u00f3n seg\u00fan la normativa espa\u00f1ola.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, el <strong>modelo 040<\/strong> no solo sirve para darse de alta, sino tambi\u00e9n para notificar cualquier modificaci\u00f3n en los datos de registro o, en su caso, para darse de baja en el registro.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00bfC\u00f3mo se presenta el Modelo 040?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Es importante tener en cuenta que el <strong>modelo 040<\/strong> se presenta de manera <strong>exclusivamente electr\u00f3nica<\/strong> a trav\u00e9s de la Sede electr\u00f3nica de la AEAT. No se admite ning\u00fan otro formato.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La relaci\u00f3n del Modelo 040 con el Modelo 238: Una doble obligaci\u00f3n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La misma Orden que aprob\u00f3 el <strong>modelo 040<\/strong> tambi\u00e9n introdujo el <strong>modelo 238<\/strong>, una declaraci\u00f3n informativa crucial. Si bien el <strong>modelo 040<\/strong> se centra en el registro censal, el <strong>modelo 238<\/strong> es la herramienta que permite a los operadores de plataforma cumplir con su obligaci\u00f3n de suministrar a la Administraci\u00f3n tributaria informaci\u00f3n detallada sobre las actividades de sus vendedores.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfQu\u00e9 informaci\u00f3n se debe reportar con el Modelo 238?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">A trav\u00e9s del <strong>modelo 238<\/strong>, los operadores de plataforma deben comunicar datos espec\u00edficos sobre las \u00abactividades pertinentes\u00bb realizadas por los \u00abvendedores sujetos a comunicaci\u00f3n de informaci\u00f3n\u00bb durante un \u00abper\u00edodo de referencia\u00bb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfCu\u00e1ndo y c\u00f3mo se presenta el Modelo 238?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">El <strong>modelo 238<\/strong> tiene una periodicidad anual y se presenta durante el mes de enero del a\u00f1o siguiente al que se refiere la informaci\u00f3n. Al igual que el <strong>modelo 040<\/strong>, su presentaci\u00f3n es exclusivamente telem\u00e1tica, mediante el env\u00edo de mensajes inform\u00e1ticos a la AEAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Importante<\/strong>: La normativa establece una excepci\u00f3n. El <strong>modelo 238<\/strong> correspondiente al ejercicio 2023 se present\u00f3 en un plazo especial, hasta el 6 de abril de 2023.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00bfQui\u00e9nes est\u00e1n exentos del Modelo 238?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">No todos los operadores de plataforma deben presentar el <strong>modelo 238<\/strong>. Se exime de esta obligaci\u00f3n a los \u00aboperadores de plataforma cualificados externos a la Uni\u00f3n\u00bb, cuyas actividades ya son objeto de un intercambio autom\u00e1tico de informaci\u00f3n. Adem\u00e1s, los \u00aboperadores de plataforma excluidos\u00bb que no tienen \u00abvendedores sujetos a comunicaci\u00f3n\u00bb deben presentar una declaraci\u00f3n negativa durante el mes de enero para confirmar su condici\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>La Agencia Tributaria ha aprobado el modelo 040 para simplificar el proceso de registro para ciertos operadores de plataformas digitales. Esta medida, que responde a la Directiva (UE) 2021\/514 (conocida como DAC 7), busca regular la informaci\u00f3n fiscal de las plataformas y los vendedores que operan a trav\u00e9s de ellas.<\/p>","protected":false},"author":1,"featured_media":594,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[17],"tags":[],"class_list":["post-183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas<\/title>\n<meta name=\"description\" content=\"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? Te explicamos de forma sencilla las obligaciones de los operadores de plataforma y la relaci\u00f3n con el modelo 238.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gestion.es\/en\/que-es-el-modelo-040\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas\" \/>\n<meta property=\"og:description\" content=\"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? Te explicamos de forma sencilla las obligaciones de los operadores de plataforma y la relaci\u00f3n con el modelo 238.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gestion.es\/en\/que-es-el-modelo-040\/\" \/>\n<meta property=\"og:site_name\" content=\"Gestion Economistas CB\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-10T13:55:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-20T07:55:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gestion.es\/wp-content\/uploads\/Modelo-040-y-238.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/gestion.es\\\/#\\\/schema\\\/person\\\/60efeecec915821318c036db49a42bf1\"},\"headline\":\"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas\",\"datePublished\":\"2025-03-10T13:55:32+00:00\",\"dateModified\":\"2025-08-20T07:55:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/\"},\"wordCount\":461,\"image\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gestion.es\\\/wp-content\\\/uploads\\\/Modelo-040-y-238.png\",\"articleSection\":[\"Impuestos\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/\",\"url\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/\",\"name\":\"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gestion.es\\\/wp-content\\\/uploads\\\/Modelo-040-y-238.png\",\"datePublished\":\"2025-03-10T13:55:32+00:00\",\"dateModified\":\"2025-08-20T07:55:35+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/#\\\/schema\\\/person\\\/60efeecec915821318c036db49a42bf1\"},\"description\":\"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? Te explicamos de forma sencilla las obligaciones de los operadores de plataforma y la relaci\u00f3n con el modelo 238.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#primaryimage\",\"url\":\"https:\\\/\\\/gestion.es\\\/wp-content\\\/uploads\\\/Modelo-040-y-238.png\",\"contentUrl\":\"https:\\\/\\\/gestion.es\\\/wp-content\\\/uploads\\\/Modelo-040-y-238.png\",\"width\":900,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/gestion.es\\\/que-es-el-modelo-040\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/gestion.es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/gestion.es\\\/#website\",\"url\":\"https:\\\/\\\/gestion.es\\\/\",\"name\":\"Gestion Economistas CB\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/gestion.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/gestion.es\\\/#\\\/schema\\\/person\\\/60efeecec915821318c036db49a42bf1\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3c6c2c8a881b26933e414bbc99769f57ef6ae245fc16a251c5b4aaac89f43b1d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3c6c2c8a881b26933e414bbc99769f57ef6ae245fc16a251c5b4aaac89f43b1d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3c6c2c8a881b26933e414bbc99769f57ef6ae245fc16a251c5b4aaac89f43b1d?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/gestion.es\"],\"url\":\"https:\\\/\\\/gestion.es\\\/en\\\/author\\\/centromipc\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas","description":"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? Te explicamos de forma sencilla las obligaciones de los operadores de plataforma y la relaci\u00f3n con el modelo 238.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gestion.es\/en\/que-es-el-modelo-040\/","og_locale":"en_GB","og_type":"article","og_title":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas","og_description":"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? Te explicamos de forma sencilla las obligaciones de los operadores de plataforma y la relaci\u00f3n con el modelo 238.","og_url":"https:\/\/gestion.es\/en\/que-es-el-modelo-040\/","og_site_name":"Gestion Economistas CB","article_published_time":"2025-03-10T13:55:32+00:00","article_modified_time":"2025-08-20T07:55:35+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/gestion.es\/wp-content\/uploads\/Modelo-040-y-238.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Estimated reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#article","isPartOf":{"@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/"},"author":{"name":"admin","@id":"https:\/\/gestion.es\/#\/schema\/person\/60efeecec915821318c036db49a42bf1"},"headline":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas","datePublished":"2025-03-10T13:55:32+00:00","dateModified":"2025-08-20T07:55:35+00:00","mainEntityOfPage":{"@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/"},"wordCount":461,"image":{"@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#primaryimage"},"thumbnailUrl":"https:\/\/gestion.es\/wp-content\/uploads\/Modelo-040-y-238.png","articleSection":["Impuestos"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/","url":"https:\/\/gestion.es\/que-es-el-modelo-040\/","name":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas","isPartOf":{"@id":"https:\/\/gestion.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#primaryimage"},"image":{"@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#primaryimage"},"thumbnailUrl":"https:\/\/gestion.es\/wp-content\/uploads\/Modelo-040-y-238.png","datePublished":"2025-03-10T13:55:32+00:00","dateModified":"2025-08-20T07:55:35+00:00","author":{"@id":"https:\/\/gestion.es\/#\/schema\/person\/60efeecec915821318c036db49a42bf1"},"description":"\u00bfQu\u00e9 es y para qu\u00e9 sirve el modelo 040? Te explicamos de forma sencilla las obligaciones de los operadores de plataforma y la relaci\u00f3n con el modelo 238.","breadcrumb":{"@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gestion.es\/que-es-el-modelo-040\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#primaryimage","url":"https:\/\/gestion.es\/wp-content\/uploads\/Modelo-040-y-238.png","contentUrl":"https:\/\/gestion.es\/wp-content\/uploads\/Modelo-040-y-238.png","width":900,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/gestion.es\/que-es-el-modelo-040\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/gestion.es\/"},{"@type":"ListItem","position":2,"name":"Modelo 040 y 238: Gu\u00eda r\u00e1pida para operadores de plataformas"}]},{"@type":"WebSite","@id":"https:\/\/gestion.es\/#website","url":"https:\/\/gestion.es\/","name":"Gestion Economistas CB","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gestion.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/gestion.es\/#\/schema\/person\/60efeecec915821318c036db49a42bf1","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/3c6c2c8a881b26933e414bbc99769f57ef6ae245fc16a251c5b4aaac89f43b1d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3c6c2c8a881b26933e414bbc99769f57ef6ae245fc16a251c5b4aaac89f43b1d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3c6c2c8a881b26933e414bbc99769f57ef6ae245fc16a251c5b4aaac89f43b1d?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/gestion.es"],"url":"https:\/\/gestion.es\/en\/author\/centromipc\/"}]}},"_links":{"self":[{"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/posts\/183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/comments?post=183"}],"version-history":[{"count":4,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/posts\/183\/revisions"}],"predecessor-version":[{"id":596,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/posts\/183\/revisions\/596"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/media\/594"}],"wp:attachment":[{"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/media?parent=183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/categories?post=183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gestion.es\/en\/wp-json\/wp\/v2\/tags?post=183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}