{"id":2596,"date":"2021-04-22T16:31:09","date_gmt":"2021-04-22T16:31:09","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2596"},"modified":"2023-12-05T15:18:43","modified_gmt":"2023-12-05T19:18:43","slug":"oficio-n1721-26-09-2014-3","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/","title":{"rendered":"Oficio N\u00b01721 (26.09.2014)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera.<\/p>\n<\/blockquote>\n\n\n\n<p>Se le solicita un pronunciamiento al Servicio de Impuestos Internos respecto de la tributaci\u00f3n de la ganancia de capital o mayor valor que los vendedores, inversionistas no residentes ni domiciliados en Chile, pueden obtener con ocasi\u00f3n de la venta de la totalidad de sus acciones en dos sociedades contractuales mineras constituidas en el pa\u00eds. <\/p>\n\n\n\n<p>Se\u00f1alan que con fecha 21 de julio de 2014, les fue notificado el Oficio N\u00b01.235, mediante el cual se dio respuesta a una consulta anterior, en la que el Servicio se pronunci\u00f3 sobre el tratamiento tributario aplicable al mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad legal minera o en una sociedad contractual minera que no sea sociedad an\u00f3nima, constituida exclusivamente para explotar determinadas pertenencias. <\/p>\n\n\n\n<p>Al respecto, el an\u00e1lisis efectuado en el Oficio N\u00b01.235 consideraba solamente el r\u00e9gimen tributario aplicable a la ganancia de capital para el caso que sea aplicable el art\u00edculo 17 N\u00b08, letra h), de la Ley de Impuesto sobre la Renta (LIR), pero no se pronuncia acerca de la situaci\u00f3n en que la venta de la participaci\u00f3n en una sociedad contractual minera no deba subsumirse en la hip\u00f3tesis de hecho gravado contenida en dicha norma, cuesti\u00f3n que vienen en solicitar se aclare y complemente. <\/p>\n\n\n\n<p>Al respecto, el Servicio aclara y complementa lo resuelto mediante el Oficio 1.235, en el sentido de que atendido el objeto social con el cual fueron constituidas las sociedades mineras contractuales, cuyas acciones se enajenar\u00edan, no procede aplicar al mayor valor obtenido en dicha enajenaci\u00f3n lo dispuesto en la letra h), del N\u00b08, del art\u00edculo 17 de la LIR). <\/p>\n\n\n\n<p>El mayor valor que puedan obtener los propietarios con ocasi\u00f3n de la venta de las sociedades debe gravarse de acuerdo con las normas generales contenidas en la LIR para las sociedades de personas, calificando para el r\u00e9gimen del Impuesto de Primera Categor\u00eda en car\u00e1cter de impuesto \u00fanico a la renta, siempre que se cumpla con los requisitos. En caso que el mayor valor obtenido por los socios como consecuencia de la venta de su participaci\u00f3n se afecte con Impuesto de Primera Categor\u00eda, en car\u00e1cter de impuesto \u00fanico a la renta, por cumplir los requisitos establecidos en la LIR para ello, considerando que las sociedades vendedoras son entidades no residentes o domiciliadas en Chile, el o los compradores de las acciones de las SCM deber\u00e1n retener provisionalmente un monto equivalente al 5% sobre el total de la cantidad a remesar, sin deducci\u00f3n alguna, salvo que pueda determinarse el mayor valor afecto a impuesto, en cuyo caso, la retenci\u00f3n se har\u00e1 con la tasa del Impuesto de Primera Categor\u00eda sobre dicho mayor valor, de conformidad con lo dispuesto en los art\u00edculos 74 N\u00b04 y 79 de la LIR.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e3f5c5e2-25e8-4305-8b7c-cd05c8727bfb\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01721-26.09.2014.pdf\">Oficio N\u00b01721 (26.09.2014)<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/Oficio-N\u00b01721-26.09.2014.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e3f5c5e2-25e8-4305-8b7c-cd05c8727bfb\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. Se le solicita un pronunciamiento al Servicio de Impuestos Internos respecto de la tributaci\u00f3n de la ganancia de capital o mayor valor que los vendedores, inversionistas no residentes ni domiciliados en Chile, pueden obtener con ocasi\u00f3n de &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\"> <span class=\"screen-reader-text\">Oficio N\u00b01721 (26.09.2014)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":1854,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"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-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-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-gradient":""}},"ast-content-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-gradient":""},"tablet":{"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-gradient":""},"mobile":{"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-gradient":""}},"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuesto-adicional-personas-naturales-o-juridicas-extranjeras-art-60-inc-1"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Oficio N\u00b01721 (26.09.2014) - Portatax<\/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:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b01721 (26.09.2014) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. Se le solicita un pronunciamiento al Servicio de Impuestos Internos respecto de la tributaci\u00f3n de la ganancia de capital o mayor valor que los vendedores, inversionistas no residentes ni domiciliados en Chile, pueden obtener con ocasi\u00f3n de &hellip; Oficio N\u00b01721 (26.09.2014) Leer m\u00e1s &raquo;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\" \/>\n<meta property=\"og:site_name\" content=\"Portatax\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-22T16:31:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-05T19:18:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-16.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marjorie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marjorie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\"},\"author\":{\"name\":\"Marjorie\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\"},\"headline\":\"Oficio N\u00b01721 (26.09.2014)\",\"datePublished\":\"2021-04-22T16:31:09+00:00\",\"dateModified\":\"2023-12-05T19:18:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\"},\"wordCount\":496,\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"articleSection\":[\"Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\",\"name\":\"Oficio N\u00b01721 (26.09.2014) - Portatax\",\"isPartOf\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\"},\"datePublished\":\"2021-04-22T16:31:09+00:00\",\"dateModified\":\"2023-12-05T19:18:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.portatax.cl\/mineria\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Oficio N\u00b01721 (26.09.2014)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#website\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"name\":\"Portatax\",\"description\":\"Servicios Tributarios\",\"publisher\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#organization\",\"name\":\"Portatax\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"contentUrl\":\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png\",\"width\":250,\"height\":83,\"caption\":\"Portatax\"},\"image\":{\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2\",\"name\":\"Marjorie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g\",\"caption\":\"Marjorie\"},\"url\":\"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Oficio N\u00b01721 (26.09.2014) - Portatax","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:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/","og_locale":"es_ES","og_type":"article","og_title":"Oficio N\u00b01721 (26.09.2014) - Portatax","og_description":"Tratamiento tributario del mayor valor obtenido en la enajenaci\u00f3n de acciones y derechos en una sociedad contractual minera. Se le solicita un pronunciamiento al Servicio de Impuestos Internos respecto de la tributaci\u00f3n de la ganancia de capital o mayor valor que los vendedores, inversionistas no residentes ni domiciliados en Chile, pueden obtener con ocasi\u00f3n de &hellip; Oficio N\u00b01721 (26.09.2014) Leer m\u00e1s &raquo;","og_url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/","og_site_name":"Portatax","article_published_time":"2021-04-22T16:31:09+00:00","article_modified_time":"2023-12-05T19:18:43+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/04\/mina-16.jpeg","type":"image\/jpeg"}],"author":"Marjorie","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Marjorie","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/#article","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/"},"author":{"name":"Marjorie","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2"},"headline":"Oficio N\u00b01721 (26.09.2014)","datePublished":"2021-04-22T16:31:09+00:00","dateModified":"2023-12-05T19:18:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/"},"wordCount":496,"publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"articleSection":["Impuesto Adicional Personas Naturales o Jur\u00eddicas Extranjeras (ART. 60 INC. 1)"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/","url":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/","name":"Oficio N\u00b01721 (26.09.2014) - Portatax","isPartOf":{"@id":"https:\/\/www.portatax.cl\/mineria\/#website"},"datePublished":"2021-04-22T16:31:09+00:00","dateModified":"2023-12-05T19:18:43+00:00","breadcrumb":{"@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/22\/oficio-n1721-26-09-2014-3\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.portatax.cl\/mineria\/"},{"@type":"ListItem","position":2,"name":"Oficio N\u00b01721 (26.09.2014)"}]},{"@type":"WebSite","@id":"https:\/\/www.portatax.cl\/mineria\/#website","url":"https:\/\/www.portatax.cl\/mineria\/","name":"Portatax","description":"Servicios Tributarios","publisher":{"@id":"https:\/\/www.portatax.cl\/mineria\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.portatax.cl\/mineria\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.portatax.cl\/mineria\/#organization","name":"Portatax","url":"https:\/\/www.portatax.cl\/mineria\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/","url":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","contentUrl":"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Logo-Porta-Tax-2.png","width":250,"height":83,"caption":"Portatax"},"image":{"@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/16bad928390762f14c4b8023f0f356d2","name":"Marjorie","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.portatax.cl\/mineria\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/075ec98493ed93d68bb3fc65934af517464edbda82d3de640a0d868437b444ba?s=96&d=mm&r=g","caption":"Marjorie"},"url":"https:\/\/www.portatax.cl\/mineria\/author\/marjorie\/"}]}},"_links":{"self":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/comments?post=2596"}],"version-history":[{"count":3,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2596\/revisions"}],"predecessor-version":[{"id":4888,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/posts\/2596\/revisions\/4888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media\/1854"}],"wp:attachment":[{"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/media?parent=2596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/categories?post=2596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.portatax.cl\/mineria\/wp-json\/wp\/v2\/tags?post=2596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}