{"id":6979,"date":"2023-08-23T11:52:39","date_gmt":"2023-08-23T11:52:39","guid":{"rendered":"https:\/\/vazquezymanchon.com\/deducir-pagos-cuotas-reta-de-los-socios-en-sociedades\/"},"modified":"2025-09-17T08:23:05","modified_gmt":"2025-09-17T08:23:05","slug":"deducting-reta-contribution-payments-for-shareholders-in-companies","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/","title":{"rendered":"Cuotas del RETA satisfechas por la sociedad a socios: deducibilidad tanto en IRPF como en IS."},"content":{"rendered":"\n

Las cuotas del R\u00e9gimen Especial de Trabajadores Aut\u00f3nomos (RETA) <\/strong>son una obligaci\u00f3n fiscal que deben cumplir los aut\u00f3nomos en Espa\u00f1a. Estas cuotas se utilizan para financiar la Seguridad Social y brindar protecci\u00f3n social a los trabajadores por cuenta propia.<\/p>\n\n\n\n

\u00bfLas cuotas del RETA son deducibles?<\/h2>\n\n\n\n

En primer lugar, es importante destacar que las cuotas del RETA son gastos deducibles en el impuesto sobre la renta de las personas f\u00edsicas (IRPF) para los aut\u00f3nomos que las satisfacen directamente.<\/strong> Estos aut\u00f3nomos pueden deducirse estas cuotas de sus ingresos en la declaraci\u00f3n de la renta, lo que reduce la base imponible.<\/p>\n\n\n\n

En cuanto al Impuesto sobre Sociedades, considera que todo gasto contable ser\u00e1 deducible fiscalmente siempre que cumpla los requisitos legalmente establecidos, esto es, inscripci\u00f3n contable, imputaci\u00f3n con arreglo al devengo, correlaci\u00f3n de ingresos y gastos y justificaci\u00f3n documental, y por supuesto, que no tenga la consideraci\u00f3n de gasto fiscalmente no deducible.<\/p>\n\n\n\n

En cuanto a las retribuciones de los socios por el trabajo desarrollado, ser\u00e1n deducibles en el IS, siempre que cumpla los requisitos anteriormente mencionados y que dicho gasto constituya retribuciones distintas de las correspondientes como administrador. Por lo tanto, si se cumplen todos los requisitos, la cuota de los socios en el RETA en general ser\u00e1n deducibles.<\/p>\n\n\n\n

No obstante, cuando una sociedad asume el pago de las cuotas del RETA en lugar de los socios, surge la pregunta sobre la deducibilidad de estos gastos en el Impuesto sobre Sociedades (IS)<\/strong> y en el impuesto sobre la renta de las personas f\u00edsicas (IRPF).<\/strong><\/p>\n\n\n\n

Entonces, \u00bfPuede una sociedad deducirse las cuotas del RETA?<\/h2>\n\n\n\n

Como norma general, cuando una sociedad abona directamente la cuota del RETA, ser\u00e1 considerado como una retribuci\u00f3n en especie<\/strong>. El socio integrar\u00e1 dicha cantidad en la base imponible del IRPF <\/strong>como un rendimiento de trabajo m\u00e1s el ingreso a cuenta efectuado por la sociedad. <\/p>\n\n\n\n

Por el contrario, si la sociedad paga al socio dicho cantidad <\/strong>para que este abone el importe a la Seguridad Social, se considerar\u00e1 una retribuci\u00f3n dineraria en los rendimientos de trabajo del socio, descontado el correspondiente pago a cuenta (retenci\u00f3n).<\/p>\n\n\n\n

El art\u00edculo 19.2.a) de la Ley de IRPF, considera como deducible el gasto de las cuotas del RETA para la determinaci\u00f3n de los rendimientos netos del trabajo. Tendr\u00e1 la consideraci\u00f3n de rendimientos del trabajo deducibles en IRPF tanto si son imputados como salario en especie, como si son los propios socios qui\u00e9n asumen directamente el pago. A su vez, la sociedad podr\u00e1 deducirse el gasto como retribuci\u00f3n al personal en el Impuesto sobre Sociedades<\/strong>, siempre que se haya incluido como retribuci\u00f3n en especie al socio.<\/p>\n\n\n\n

Por otro lado<\/strong>, la consulta vinculante V0356-13, dice que si las funciones de gerencia son absorbidas por las funciones de administrador y estas son de car\u00e1cter gratuito, conforme a los estatutos de la sociedad, la retribuci\u00f3n satisfecha debe considerarse como contraprestaci\u00f3n de las labores de alta direcci\u00f3n desempe\u00f1adas<\/strong>, por lo que se tratar\u00eda como una liberalidad por percibir una cantidad superior a lo estatutariamente previsto, por lo tanto, no ser\u00e1 fiscalmente deducible<\/strong> para la sociedad en el Impuesto sobre Sociedades.<\/p>\n\n\n\n

Sin embargo<\/strong>, cuando el socio reciba retribuciones propias de labores ordinarias para el cumplimiento del objeto social de la empresa y no se trate de liberalidades, tendr\u00e1 la consideraci\u00f3n de gasto fiscalmente deducible para la sociedad<\/strong>, siempre y cuando se cumplan los requisitos legalmente establecidos.<\/p>\n\n\n\n

Incluso en los supuestos de que el administrador, no est\u00e9 remunerado, la Direcci\u00f3n General de Tributos (DGT) permite la deducibilidad de las cuotas de aut\u00f3nomo en IRPF, debido a la obligatoriedad de cotizar.  En este sentido, la DGT, en la consulta vinculante V1783-19, pone de manifiesto que ser\u00e1n deducibles en IRPF las cuotas de aut\u00f3nomo con independencia de que el cargo de administrador no sea retribuido, permitiendo incluso declarar un rendimiento negativo en su renta y pudiendo compensar estos resultados negativos con otros rendimientos obtenidos en la base imponible general del ejercicio.<\/p>\n\n\n\n

En cualquier caso, es recomendable mantener una adecuada documentaci\u00f3n y registros contables<\/strong> que respalden el pago de estas cuotas y la relaci\u00f3n laboral existente entre la sociedad y sus socios. Esto facilitar\u00e1 la justificaci\u00f3n de la deducibilidad de estos gastos en caso de una revisi\u00f3n por parte de la Administraci\u00f3n Tributaria.<\/p>\n\n\n\n

Conclusi\u00f3n<\/h2>\n\n\n\n

Es importante destacar que cada caso puede ser diferente<\/strong> y que la consulta con un asesor fiscal especializado es fundamental para determinar la deducibilidad espec\u00edfica en cada situaci\u00f3n.<\/p>\n\n\n\n

En V\u00e1zquez y Manch\u00f3n contamos con amplia experiencia en estos tr\u00e1mites. <\/p>\n\n\n\n

Contacta con nosotros y te asesoraremos.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Las cuotas del R\u00e9gimen Especial de Trabajadores Aut\u00f3nomos (RETA) son una obligaci\u00f3n fiscal que deben cumplir los aut\u00f3nomos en Espa\u00f1a. Estas cuotas se utilizan para financiar la Seguridad Social y brindar protecci\u00f3n social a los trabajadores por cuenta propia. \u00bfLas cuotas del RETA son deducibles? En primer lugar, es importante destacar que las cuotas del […]<\/p>\n","protected":false},"author":5,"featured_media":5474,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[150],"class_list":["post-6979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","tag-hacienda-en"],"yoast_head":"\nPayment of RETA Contributions in Companies<\/title>\n<meta name=\"description\" content=\"When a company covers RETA contributions on behalf of its shareholders, can these expenses be deducted in Corporate Tax and Personal Income Tax?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payment of RETA Contributions in Companies\" \/>\n<meta property=\"og:description\" content=\"When a company covers RETA contributions on behalf of its shareholders, can these expenses be deducted in Corporate Tax and Personal Income Tax?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\" \/>\n<meta property=\"og:site_name\" content=\"Asesor\u00eda V\u00e1zquez y Manch\u00f3n\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-23T11:52:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-17T08:23:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"523\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Sergio Valero Almod\u00f3var\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sergio Valero Almod\u00f3var\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\"},\"author\":{\"name\":\"Sergio Valero Almod\u00f3var\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#\/schema\/person\/1e1baa536ed9fefa64d817ab0d3852c2\"},\"headline\":\"Cuotas del RETA satisfechas por la sociedad a socios: deducibilidad tanto en IRPF como en IS.\",\"datePublished\":\"2023-08-23T11:52:39+00:00\",\"dateModified\":\"2025-09-17T08:23:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\"},\"wordCount\":813,\"publisher\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png\",\"keywords\":[\"Hacienda\"],\"articleSection\":[\"BLOG\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\",\"url\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\",\"name\":\"Payment of RETA Contributions in Companies\",\"isPartOf\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png\",\"datePublished\":\"2023-08-23T11:52:39+00:00\",\"dateModified\":\"2025-09-17T08:23:05+00:00\",\"description\":\"When a company covers RETA contributions on behalf of its shareholders, can these expenses be deducted in Corporate Tax and Personal Income Tax?\",\"breadcrumb\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage\",\"url\":\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png\",\"contentUrl\":\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png\",\"width\":1000,\"height\":523,\"caption\":\"cuotas reta\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/vazquezymanchon.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cuotas del RETA satisfechas por la sociedad a socios: deducibilidad tanto en IRPF como en IS.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#website\",\"url\":\"https:\/\/vazquezymanchon.com\/en\/\",\"name\":\"Asesor\u00eda V\u00e1zquez y Manch\u00f3n\",\"description\":\"Asesor\u00eda fiscal, contable y laboral.\",\"publisher\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vazquezymanchon.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#organization\",\"name\":\"Asesor\u00eda V\u00e1zquez y Manch\u00f3n\",\"url\":\"https:\/\/vazquezymanchon.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/imagotipo_horizontal_principal_positivo_rgb.svg\",\"contentUrl\":\"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/imagotipo_horizontal_principal_positivo_rgb.svg\",\"width\":636.32,\"height\":196.75,\"caption\":\"Asesor\u00eda V\u00e1zquez y Manch\u00f3n\"},\"image\":{\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#\/schema\/person\/1e1baa536ed9fefa64d817ab0d3852c2\",\"name\":\"Sergio Valero Almod\u00f3var\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vazquezymanchon.com\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b2c37509d6c2f5025eca6d31e9bd9fdd611d1b87f105a85c7fb0422dc819fac3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b2c37509d6c2f5025eca6d31e9bd9fdd611d1b87f105a85c7fb0422dc819fac3?s=96&d=mm&r=g\",\"caption\":\"Sergio Valero Almod\u00f3var\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Payment of RETA Contributions in Companies","description":"When a company covers RETA contributions on behalf of its shareholders, can these expenses be deducted in Corporate Tax and Personal Income Tax?","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:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/","og_locale":"en_US","og_type":"article","og_title":"Payment of RETA Contributions in Companies","og_description":"When a company covers RETA contributions on behalf of its shareholders, can these expenses be deducted in Corporate Tax and Personal Income Tax?","og_url":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/","og_site_name":"Asesor\u00eda V\u00e1zquez y Manch\u00f3n","article_published_time":"2023-08-23T11:52:39+00:00","article_modified_time":"2025-09-17T08:23:05+00:00","og_image":[{"width":1000,"height":523,"url":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png","type":"image\/png"}],"author":"Sergio Valero Almod\u00f3var","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sergio Valero Almod\u00f3var","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#article","isPartOf":{"@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/"},"author":{"name":"Sergio Valero Almod\u00f3var","@id":"https:\/\/vazquezymanchon.com\/en\/#\/schema\/person\/1e1baa536ed9fefa64d817ab0d3852c2"},"headline":"Cuotas del RETA satisfechas por la sociedad a socios: deducibilidad tanto en IRPF como en IS.","datePublished":"2023-08-23T11:52:39+00:00","dateModified":"2025-09-17T08:23:05+00:00","mainEntityOfPage":{"@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/"},"wordCount":813,"publisher":{"@id":"https:\/\/vazquezymanchon.com\/en\/#organization"},"image":{"@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png","keywords":["Hacienda"],"articleSection":["BLOG"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/","url":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/","name":"Payment of RETA Contributions in Companies","isPartOf":{"@id":"https:\/\/vazquezymanchon.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage"},"image":{"@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage"},"thumbnailUrl":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png","datePublished":"2023-08-23T11:52:39+00:00","dateModified":"2025-09-17T08:23:05+00:00","description":"When a company covers RETA contributions on behalf of its shareholders, can these expenses be deducted in Corporate Tax and Personal Income Tax?","breadcrumb":{"@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#primaryimage","url":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png","contentUrl":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2023\/08\/cuotas-reta.png","width":1000,"height":523,"caption":"cuotas reta"},{"@type":"BreadcrumbList","@id":"https:\/\/vazquezymanchon.com\/en\/deducting-reta-contribution-payments-for-shareholders-in-companies\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/vazquezymanchon.com\/en\/"},{"@type":"ListItem","position":2,"name":"Cuotas del RETA satisfechas por la sociedad a socios: deducibilidad tanto en IRPF como en IS."}]},{"@type":"WebSite","@id":"https:\/\/vazquezymanchon.com\/en\/#website","url":"https:\/\/vazquezymanchon.com\/en\/","name":"Asesor\u00eda V\u00e1zquez y Manch\u00f3n","description":"Asesor\u00eda fiscal, contable y laboral.","publisher":{"@id":"https:\/\/vazquezymanchon.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vazquezymanchon.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/vazquezymanchon.com\/en\/#organization","name":"Asesor\u00eda V\u00e1zquez y Manch\u00f3n","url":"https:\/\/vazquezymanchon.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vazquezymanchon.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/imagotipo_horizontal_principal_positivo_rgb.svg","contentUrl":"https:\/\/vazquezymanchon.com\/wp-content\/uploads\/2022\/09\/imagotipo_horizontal_principal_positivo_rgb.svg","width":636.32,"height":196.75,"caption":"Asesor\u00eda V\u00e1zquez y Manch\u00f3n"},"image":{"@id":"https:\/\/vazquezymanchon.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/vazquezymanchon.com\/en\/#\/schema\/person\/1e1baa536ed9fefa64d817ab0d3852c2","name":"Sergio Valero Almod\u00f3var","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vazquezymanchon.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b2c37509d6c2f5025eca6d31e9bd9fdd611d1b87f105a85c7fb0422dc819fac3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b2c37509d6c2f5025eca6d31e9bd9fdd611d1b87f105a85c7fb0422dc819fac3?s=96&d=mm&r=g","caption":"Sergio Valero Almod\u00f3var"}}]}},"_links":{"self":[{"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/posts\/6979","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/comments?post=6979"}],"version-history":[{"count":1,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/posts\/6979\/revisions"}],"predecessor-version":[{"id":7250,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/posts\/6979\/revisions\/7250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/media\/5474"}],"wp:attachment":[{"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/media?parent=6979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/categories?post=6979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vazquezymanchon.com\/en\/wp-json\/wp\/v2\/tags?post=6979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}