{"id":346348,"date":"2022-04-26T15:24:37","date_gmt":"2022-04-26T15:24:37","guid":{"rendered":"https:\/\/rubioydelamo.com\/santiago-mediano\/iva-non-fungible-tokens\/"},"modified":"2022-04-26T15:24:37","modified_gmt":"2022-04-26T15:24:37","slug":"iva-non-fungible-tokens","status":"publish","type":"post","link":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/","title":{"rendered":"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos?"},"content":{"rendered":"<p>La Direcci\u00f3n General de Tributos dict\u00f3, el pasado 10 de marzo de 2022, una consulta vinculante de rabiosa actualidad, por cuanto se trata de <strong>la primera vez que el citado organismo se pronuncia acerca del tratamiento en el Impuesto sobre el Valor A\u00f1adido de los Non Fungible Tokens (NFT).<\/strong><\/p> <p>El consultante era una persona f\u00edsica que se dedicaba a la venta de ilustraciones transformadas mediante Photoshop mediante una subasta por internet en plataformas donde no se puede suministrar la identidad del comprador, ya que las mismas se realizan habitualmente por medio de nicks.<\/p> <p>El objeto de la venta no eran las ilustraciones en s\u00ed, sino los NFT que otorgan al comprador los <strong>derechos de uso<\/strong> pero, en ning\u00fan caso, los derechos subyacentes a la propiedad de la obra.<\/p> <p>La DGT llega a las siguientes conclusiones sobre el tratamiento en el IVA de las operaciones consultadas:<\/p> <p>1. Las plataformas donde se realizan las transacciones son <strong>intermediarios<\/strong>. En la medida en que las mismas no pueden suministrar al consultante la identidad de los compradores, se tratar\u00e1 de una intermediaci\u00f3n en nombre ajeno. Por lo tanto, la transacci\u00f3n se realizar\u00e1 entre el consultante y los compradores, debiendo aqu\u00e9l emitir la correspondiente factura.<\/p> <p>2. Los NFT no son asimilables, por su naturaleza, a las criptomonedas y dem\u00e1s divisas digitales al <strong>no configurarse como divisas ni tratarse de bienes fungibles.<\/strong><\/p> <p>3. Se diferencia la existencia de <strong>dos activos digitales con entidad propia: el archivo digital subyacente (\u201cla obra\u201d) y el NFT<\/strong>, o propiedad digital del archivo digital subyacente (\u201cel certificado\u201d).<\/p> <p>4. Como en la descripci\u00f3n de hechos se especifica que lo que se transmite es el \u201ccertificado\u201d y no la entrega f\u00edsica de la \u201cobra\u201d, se califica la operaci\u00f3n de <strong>prestaci\u00f3n de servicios a los efectos del IVA<\/strong>, y no de entrega de bien.<\/p> <p>5. Adicionalmente, dicha cesi\u00f3n de los NFT se califica de servicios prestados por v\u00eda electr\u00f3nica que, en caso de entenderse localizados en el territorio de aplicaci\u00f3n del impuesto, tributar\u00edan al 21%.<\/p> <p>6. En el supuesto de que los adquirentes por medio de la subasta en internet fuesen consumidores finales (es decir, no empresarios o profesionales), se aplicar\u00edan las reglas de servicios y ventas a distancia (\u201creglas de comercio electr\u00f3nico\u201d). Hasta que supere los 10.000 euros, el consultante podr\u00e1 seguir tributando la transmisi\u00f3n de los NFT sujetos al IVA espa\u00f1ol. Una vez superados los 10.000 euros, ser\u00e1 de aplicaci\u00f3n el IVA en cada Estado miembro de consumo, pudiendo optar por el sistema de ventanilla \u00fanica OSS.<\/p> <p>7.\u00a0 Respecto de la problem\u00e1tica de conocer el lugar donde est\u00e1 establecido el comprador, por el uso de nicks y de la falta de informaci\u00f3n, la DGT recuerda las reglas establecidas en el Reglamento de Ejecuci\u00f3n n\u00ba 282\/2011, para determinar la ubicaci\u00f3n del cliente de servicios tecnol\u00f3gicos, tales como: ubicaci\u00f3n de la l\u00ednea fija terrestre, pa\u00eds identificado por el c\u00f3digo del tel\u00e9fono m\u00f3vil de la SIM utilizada para la recepci\u00f3n de los servicios, lugar del descodificador, etc.<\/p> <p>Una importante resoluci\u00f3n por ser la primera que analiza la naturaleza de los NFT desde el IVA. As\u00edmismo, se reconoce en la propia consulta que el Tribunal de Justicia de la Uni\u00f3n Europea no se ha pronunciado a\u00fan sobre los NFT, como ya lo ha hecho sobre las criptodivisas.<\/p> <p>No obstante, cabe interrogarse cu\u00e1l ser\u00eda el tratamiento en el supuesto de que el consultante, adicionalmente a transferir los NFT, tambi\u00e9n cediese la obra o archivo digital subyacente. Esta cuesti\u00f3n queda pendiente de ulteriores pronunciamientos de la DGT con el fin de dotar de la debida seguridad jur\u00eddica a una incipiente industria.<\/p> <hr \/> <p><a href=\"https:\/\/santiagomediano.com\/eneko-rufino\" target=\"_blank\" rel=\"noopener\"><strong>Eneko Rufino<\/strong><\/a> | Socio de Fiscal<\/p>","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n General de Tributos dict\u00f3, el pasado 10 de marzo de 2022, una consulta vinculante de rabiosa actualidad, por cuanto se trata de la primera vez que el citado organismo se pronuncia acerca del tratamiento en el Impuesto sobre el Valor A\u00f1adido de los Non Fungible Tokens (NFT). El consultante era una persona f\u00edsica [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":346349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[348,570],"tags":[],"class_list":["post-346348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos? - Santiago Mediano<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos? - Santiago Mediano\" \/>\n<meta property=\"og:description\" content=\"La Direcci\u00f3n General de Tributos dict\u00f3, el pasado 10 de marzo de 2022, una consulta vinculante de rabiosa actualidad, por cuanto se trata de la primera vez que el citado organismo se pronuncia acerca del tratamiento en el Impuesto sobre el Valor A\u00f1adido de los Non Fungible Tokens (NFT). El consultante era una persona f\u00edsica [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/\" \/>\n<meta property=\"og:site_name\" content=\"Santiago Mediano\" \/>\n<meta property=\"article:published_time\" content=\"2022-04-26T15:24:37+00:00\" \/>\n<meta name=\"author\" content=\"Santiago Mediano Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Santiago Mediano Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. 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:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/\"},\"author\":{\"name\":\"Santiago Mediano Abogados\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#\\\/schema\\\/person\\\/aa4f045b20c7c55e8a19abf88820c925\"},\"headline\":\"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos?\",\"datePublished\":\"2022-04-26T15:24:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/\"},\"wordCount\":650,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/santiagomediano.com\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/SMA-LinkedIn-2.jpg\",\"articleSection\":[\"Blog\",\"Fiscal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/\",\"url\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/\",\"name\":\"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos? - Santiago Mediano\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/santiagomediano.com\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/SMA-LinkedIn-2.jpg\",\"datePublished\":\"2022-04-26T15:24:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#primaryimage\",\"url\":\"https:\\\/\\\/santiagomediano.com\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/SMA-LinkedIn-2.jpg\",\"contentUrl\":\"https:\\\/\\\/santiagomediano.com\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/SMA-LinkedIn-2.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/iva-non-fungible-tokens\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/\",\"name\":\"Santiago Mediano\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#organization\",\"name\":\"Santiago Mediano\",\"url\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/santiagomediano.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-A_AVATAR-LINKEDIN-SM-copia.png\",\"contentUrl\":\"https:\\\/\\\/santiagomediano.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/cropped-A_AVATAR-LINKEDIN-SM-copia.png\",\"width\":512,\"height\":512,\"caption\":\"Santiago Mediano\"},\"image\":{\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/#\\\/schema\\\/person\\\/aa4f045b20c7c55e8a19abf88820c925\",\"name\":\"Santiago Mediano Abogados\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3bc15659e92d96c50afdf4b5a6399ec132fc8d89e17e45bc45662a2291c9a703?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3bc15659e92d96c50afdf4b5a6399ec132fc8d89e17e45bc45662a2291c9a703?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3bc15659e92d96c50afdf4b5a6399ec132fc8d89e17e45bc45662a2291c9a703?s=96&d=mm&r=g\",\"caption\":\"Santiago Mediano Abogados\"},\"url\":\"https:\\\/\\\/santiagomediano.com\\\/en\\\/author\\\/santiago-mediano-abogados\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos? - Santiago Mediano","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:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/","og_locale":"en_US","og_type":"article","og_title":"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos? - Santiago Mediano","og_description":"La Direcci\u00f3n General de Tributos dict\u00f3, el pasado 10 de marzo de 2022, una consulta vinculante de rabiosa actualidad, por cuanto se trata de la primera vez que el citado organismo se pronuncia acerca del tratamiento en el Impuesto sobre el Valor A\u00f1adido de los Non Fungible Tokens (NFT). El consultante era una persona f\u00edsica [&hellip;]","og_url":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/","og_site_name":"Santiago Mediano","article_published_time":"2022-04-26T15:24:37+00:00","author":"Santiago Mediano Abogados","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Santiago Mediano Abogados","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#article","isPartOf":{"@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/"},"author":{"name":"Santiago Mediano Abogados","@id":"https:\/\/santiagomediano.com\/en\/#\/schema\/person\/aa4f045b20c7c55e8a19abf88820c925"},"headline":"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos?","datePublished":"2022-04-26T15:24:37+00:00","mainEntityOfPage":{"@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/"},"wordCount":650,"commentCount":0,"publisher":{"@id":"https:\/\/santiagomediano.com\/en\/#organization"},"image":{"@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#primaryimage"},"thumbnailUrl":"https:\/\/santiagomediano.com\/wp-content\/uploads\/2022\/04\/SMA-LinkedIn-2.jpg","articleSection":["Blog","Fiscal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/","url":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/","name":"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos? - Santiago Mediano","isPartOf":{"@id":"https:\/\/santiagomediano.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#primaryimage"},"image":{"@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#primaryimage"},"thumbnailUrl":"https:\/\/santiagomediano.com\/wp-content\/uploads\/2022\/04\/SMA-LinkedIn-2.jpg","datePublished":"2022-04-26T15:24:37+00:00","breadcrumb":{"@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#primaryimage","url":"https:\/\/santiagomediano.com\/wp-content\/uploads\/2022\/04\/SMA-LinkedIn-2.jpg","contentUrl":"https:\/\/santiagomediano.com\/wp-content\/uploads\/2022\/04\/SMA-LinkedIn-2.jpg","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/santiagomediano.com\/en\/iva-non-fungible-tokens\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/santiagomediano.com\/en\/"},{"@type":"ListItem","position":2,"name":"El IVA en la venta de Non Fungible Tokens: \u00bfcu\u00e1l debe ser su tratamiento seg\u00fan la Direcci\u00f3n General de Tributos?"}]},{"@type":"WebSite","@id":"https:\/\/santiagomediano.com\/en\/#website","url":"https:\/\/santiagomediano.com\/en\/","name":"Santiago Mediano","description":"","publisher":{"@id":"https:\/\/santiagomediano.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/santiagomediano.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/santiagomediano.com\/en\/#organization","name":"Santiago Mediano","url":"https:\/\/santiagomediano.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/santiagomediano.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/santiagomediano.com\/wp-content\/uploads\/2026\/02\/cropped-A_AVATAR-LINKEDIN-SM-copia.png","contentUrl":"https:\/\/santiagomediano.com\/wp-content\/uploads\/2026\/02\/cropped-A_AVATAR-LINKEDIN-SM-copia.png","width":512,"height":512,"caption":"Santiago Mediano"},"image":{"@id":"https:\/\/santiagomediano.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/santiagomediano.com\/en\/#\/schema\/person\/aa4f045b20c7c55e8a19abf88820c925","name":"Santiago Mediano Abogados","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/3bc15659e92d96c50afdf4b5a6399ec132fc8d89e17e45bc45662a2291c9a703?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3bc15659e92d96c50afdf4b5a6399ec132fc8d89e17e45bc45662a2291c9a703?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3bc15659e92d96c50afdf4b5a6399ec132fc8d89e17e45bc45662a2291c9a703?s=96&d=mm&r=g","caption":"Santiago Mediano Abogados"},"url":"https:\/\/santiagomediano.com\/en\/author\/santiago-mediano-abogados\/"}]}},"_links":{"self":[{"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/posts\/346348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/comments?post=346348"}],"version-history":[{"count":0,"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/posts\/346348\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/media\/346349"}],"wp:attachment":[{"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/media?parent=346348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/categories?post=346348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/santiagomediano.com\/en\/wp-json\/wp\/v2\/tags?post=346348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}