{"id":13096,"date":"2020-12-23T12:43:07","date_gmt":"2020-12-23T12:43:07","guid":{"rendered":"https:\/\/normativamunicipal.com\/uncategorized\/impost-sobre-begudes-ensucrades-envasades-a-catalunya-2\/"},"modified":"2020-12-23T12:43:07","modified_gmt":"2020-12-23T12:43:07","slug":"impost-sobre-begudes-ensucrades-envasades-a-catalunya-2","status":"publish","type":"post","link":"https:\/\/normativamunicipal.com\/?p=13096","title":{"rendered":"Impost sobre begudes ensucrades envasades a Catalunya"},"content":{"rendered":"

ORDRE VEH\/1\/2018, de 15 de gener, per la qual s’aproven els models de subministrament d’informaci\u00f3 previstos a l’article 7 del Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny<\/strong><\/p>\n

[sc name=\u00bbGu\u00eda del Interventor Municipal\u00bb ]
\n(Ordre de 15 de gener, publicada al BOE de 19 de gener)
\nMitjan\u00e7ant la Llei 5\/2017, de 28 de mar\u00e7, de mesures fiscals, administratives, financeres i del sector p\u00fablic i de creaci\u00f3 i regulaci\u00f3 dels impostos sobre grans establiments comercials, sobre estades en establiments tur\u00edstics, sobre elements radia t\u00f2xics, sobre begudes ensucrades envasades i sobre emissions de di\u00f2xid de carboni, el Parlament de Catalunya va crear l’impost sobre begudes ensucrades envasades i en va regular els elements essencials, de conformitat amb el principi de reserva de llei.
\nAquest marc legal s’ha complementat amb el Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny, que regula tots els \u00edtems que restaven pendents. En l’\u00e0mbit de la gesti\u00f3 de l’impost, l’article 7 del Reglament desenvolupa els articles 73.3 i 74.2 de la Llei i estableix les obligacions formals inherents a l’obligaci\u00f3 tribut\u00e0ria principal del contribuent i del substitut del contribuent, que consisteixen en l’obligaci\u00f3 de presentar una declaraci\u00f3 informativa anual relativa a la informaci\u00f3 sobre els subjectes intervinents i els productes subministrats. En el seu apartat quart, l’article 7 del Reglament estableix que les condicions, la forma i el termini de presentaci\u00f3 d’aquestes declaracions informatives s’han de determinar mitjan\u00e7ant ordre de la persona titular del departament competent en mat\u00e8ria d’Hisenda.
\nPer tot aix\u00f2,
\nOrdeno:
\nArticle 1
\nAprovaci\u00f3 dels models de subministrament d’informaci\u00f3
\nS’aproven els models de subministrament d’informaci\u00f3 a qu\u00e8 es refereix l’article 7.4 del Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny. Aquests models, el contingut dels quals s’annexa a aquesta Ordre, s\u00f3n de tres tipus:
\na) Model 523. Declaraci\u00f3 informativa que presenta el distribu\u00efdor substitut del contribuent referida a contribuents
\nb) Model 524. Declaraci\u00f3 informativa que presenta el contribuent referida a distribu\u00efdors no substituts
\nc) Model 525. Declaraci\u00f3 informativa que presenta el distribu\u00efdor no substitut referida a distribu\u00efdors substituts del contribuent
\nArticle 2
\nForma i terminis de presentaci\u00f3
\nLa presentaci\u00f3 dels models de subministrament d’informaci\u00f3 aprovats en aquesta Ordre s’ha de realitzar de manera telem\u00e0tica, a trav\u00e9s de la seu electr\u00f2nica de l’Ag\u00e8ncia Tribut\u00e0ria de Catalunya, entre els dies 1 a 28 de febrer de cada exercici, ambd\u00f3s inclosos. Els models de declaraci\u00f3, que han de tenir el contingut que consta a l’annex d’aquesta Ordre, es poden obtenir en aquesta seu electr\u00f2nica.
\nUn cop l’obligat tributari hagi presentat una declaraci\u00f3 informativa anual, podr\u00e0 presentar, en cas que detecti errors o omissions, una nova declaraci\u00f3 referida al mateix per\u00edode, la qual tindr\u00e0 sempre el car\u00e0cter de substitutiva i substituir\u00e0 la presentada amb anterioritat en tot el seu contingut. A la cap\u00e7alera de la nova declaraci\u00f3 s’indicar\u00e0 el car\u00e0cter de substitutiva.
\nDisposici\u00f3 final
\nAquesta Ordre entrar\u00e0 en vigor l’endem\u00e0 de la seva publicaci\u00f3 al Butllet\u00ed Oficial de l’Estat.
\nMadrid, 15 de gener de 2018
\nEl titular del Departament de la Vicepresid\u00e8ncia i d’Economia i Hisenda
\nP. s. (Article 6 del Reial decret 944\/2017)
\nCrist\u00f3bal Montoro Romero
\nMinistre d’Hisenda Funci\u00f3 P\u00fablica
\nAnnex
\nContingut dels models de subministrament d’informaci\u00f3
\nLes declaracions de subministrament d’informaci\u00f3 que es regulen en els apartats 2 i 3 de l’article 7 del Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny, han de tenir el contingut que s’especifica a continuaci\u00f3.
\nModel 523. Declaraci\u00f3 informativa que presenta el distribu\u00efdor substitut del contribuent referida a contribuents
\nBloc 1. Cap\u00e7alera
\nDades Tipus Observacions Obligatori
\nNIF Alfanum\u00e8ric – Camp de 9 d\u00edgits S\u00ed
\nCognoms i nom o ra\u00f3 social Alfanum\u00e8ric S\u00ed
\nExercici Num\u00e8ric – Camp de 4 d\u00edgits amb un valor igual o superior a 2017 S\u00ed
\nDeclaraci\u00f3 substitutiva Alfab\u00e8tic – Valors possibles: s\u00ed \/ no No
\nN\u00famero de justificant de la declaraci\u00f3 anterior Num\u00e8ric – Camp de 13 d\u00edgits Nom\u00e9s en el cas de declaraci\u00f3 substitutiva<\/p>\n

Bloc 2. Declaraci\u00f3<\/p>\n

Dades Tipus Observacions Obligatori
\nNIF del contribuent Alfanum\u00e8ric – Camp de 9 d\u00edgits S\u00ed
\nCognoms i nom o ra\u00f3 social del contribuent Alfanum\u00e8ric S\u00ed
\nBeguda subministrada Alfanum\u00e8ric S\u00ed
\nGrams de sucre per cada 100 mil\u2022lilitres Num\u00e8ric – M\u00e0xim 5 d\u00edgits, dels quals dos decimals (XXX,XX) S\u00ed
\nQuantitat subministrada, en litres Num\u00e8ric – M\u00e0xim 11 d\u00edgits, dels quals dos decimals (XXXXXXXXX,XX) S\u00ed
\nQuantitat retornada, en litres Num\u00e8ric – M\u00e0xim 11 d\u00edgits, dels quals dos decimals (XXXXXXXXX,XX) No<\/p>\n

Model 524. Declaraci\u00f3 informativa que presenta el contribuent referida a distribu\u00efdors no substituts<\/p>\n

Bloc 1. Cap\u00e7alera<\/p>\n

Dades Tipus Observacions Obligatori
\nNIF Alfanum\u00e8ric – Camp de 9 d\u00edgits S\u00ed
\nCognoms i nom o ra\u00f3 social Alfanum\u00e8ric S\u00ed
\nExercici Num\u00e8ric – Camp de 4 d\u00edgits amb un valor igual o superior a 2017 S\u00ed
\nDeclaraci\u00f3 substitutiva Alfab\u00e8tic – Valors possibles: s\u00ed \/ no No
\nN\u00famero de justificant de la declaraci\u00f3 anterior Num\u00e8ric – Camp de 13 d\u00edgits Nom\u00e9s en el cas de declaraci\u00f3 substitutiva<\/p>\n

Bloc 2. Declaraci\u00f3<\/p>\n

Dades Tipus Observacions Obligatori
\nNIF del distribu\u00efdor Alfanum\u00e8ric – Camp de 9 d\u00edgits S\u00ed
\nCognoms i nom o ra\u00f3 social del distribu\u00efdor Alfanum\u00e8ric S\u00ed
\nBeguda subministrada Alfanum\u00e8ric S\u00ed
\nGrams de sucre per cada 100 mil\u2022lilitres Num\u00e8ric – M\u00e0xim 5 d\u00edgits, dels quals dos decimals (XXX,XX) S\u00ed
\nQuantitat subministrada, en litres Num\u00e8ric – M\u00e0xim 11 d\u00edgits, dels quals dos decimals (XXXXXXXXX,XX) S\u00ed<\/p>\n

Model 525. Declaraci\u00f3 informativa que presenta el distribu\u00efdor no substitut referida a distribu\u00efdors substituts del contribuent<\/p>\n

Bloc 1. Cap\u00e7alera<\/p>\n

Dades Tipus Observacions Obligatori
\nNIF Alfanum\u00e8ric – Camp de 9 d\u00edgits S\u00ed
\nCognoms i nom o ra\u00f3 social Alfanum\u00e8ric S\u00ed
\nExercici Num\u00e8ric – Camp de 4 d\u00edgits amb un valor igual o superior a 2017 S\u00ed
\nDeclaraci\u00f3 substitutiva Alfab\u00e8tic – Valors possibles: s\u00ed \/ no No
\nN\u00famero de justificant de la declaraci\u00f3 anterior Num\u00e8ric – Camp de 13 d\u00edgits Nom\u00e9s en el cas de declaraci\u00f3 substitutiva<\/p>\n

Bloc 2. Declaraci\u00f3<\/p>\n

Dades Tipus Observacions Obligatori
\nNIF del distribu\u00efdor Alfanum\u00e8ric – Camp de 9 d\u00edgits S\u00ed
\nCognoms i nom o ra\u00f3 social del distribu\u00efdor Alfanum\u00e8ric S\u00ed
\nBeguda subministrada Alfanum\u00e8ric S\u00ed
\nGrams de sucre per cada 100 mil\u2022lilitres Num\u00e8ric – M\u00e0xim 5 d\u00edgits, dels quals dos decimals (XXX,XX) S\u00ed
\nQuantitat subministrada, en litres Num\u00e8ric – M\u00e0xim 11 d\u00edgits, dels quals dos decimals (XXXXXXXXX,XX)<\/p>\n","protected":false},"excerpt":{"rendered":"

ORDRE VEH\/1\/2018, de 15 de gener, per la qual s’aproven els models de subministrament d’informaci\u00f3 previstos a l’article 7 del Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[1073],"class_list":["post-13096","post","type-post","status-publish","format-standard","hentry","category-novedades-normativas","tag-begudes-ensucradescatalunya"],"acf":[],"yoast_head":"\nImpost sobre begudes ensucrades envasades a Catalunya - Normativa Municipal<\/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:\/\/normativamunicipal.com\/?p=13096\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impost sobre begudes ensucrades envasades a Catalunya - Normativa Municipal\" \/>\n<meta property=\"og:description\" content=\"ORDRE VEH\/1\/2018, de 15 de gener, per la qual s’aproven els models de subministrament d’informaci\u00f3 previstos a l’article 7 del Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny\" \/>\n<meta property=\"og:url\" content=\"https:\/\/normativamunicipal.com\/?p=13096\" \/>\n<meta property=\"og:site_name\" content=\"Normativa Municipal\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-23T12:43:07+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/person\\\/2ba8b54e5483d680f2bb3b418ba80ba4\"},\"headline\":\"Impost sobre begudes ensucrades envasades a Catalunya\",\"datePublished\":\"2020-12-23T12:43:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096\"},\"wordCount\":1124,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#organization\"},\"keywords\":[\"Begudes ensucrades|Catalunya\"],\"articleSection\":[\"Novedades Normativas\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096\",\"name\":\"Impost sobre begudes ensucrades envasades a Catalunya - Normativa Municipal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#website\"},\"datePublished\":\"2020-12-23T12:43:07+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13096#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/normativamunicipal.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Impost sobre begudes ensucrades envasades a Catalunya\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#website\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/\",\"name\":\"Normativa Municipal\",\"description\":\"Comentarios doctrinales\",\"publisher\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/normativamunicipal.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#organization\",\"name\":\"Normativa Municipal\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-municipal-2-light-2.png\",\"contentUrl\":\"https:\\\/\\\/normativamunicipal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-municipal-2-light-2.png\",\"width\":1970,\"height\":221,\"caption\":\"Normativa Municipal\"},\"image\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/person\\\/2ba8b54e5483d680f2bb3b418ba80ba4\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/normativamunicipal.com\"],\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Impost sobre begudes ensucrades envasades a Catalunya - Normativa Municipal","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:\/\/normativamunicipal.com\/?p=13096","og_locale":"es_ES","og_type":"article","og_title":"Impost sobre begudes ensucrades envasades a Catalunya - Normativa Municipal","og_description":"ORDRE VEH\/1\/2018, de 15 de gener, per la qual s’aproven els models de subministrament d’informaci\u00f3 previstos a l’article 7 del Reglament de l’impost sobre begudes ensucrades envasades, aprovat pel Decret 73\/2017, de 20 de juny","og_url":"https:\/\/normativamunicipal.com\/?p=13096","og_site_name":"Normativa Municipal","article_published_time":"2020-12-23T12:43:07+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"admin","Tiempo de lectura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/normativamunicipal.com\/?p=13096#article","isPartOf":{"@id":"https:\/\/normativamunicipal.com\/?p=13096"},"author":{"name":"admin","@id":"https:\/\/normativamunicipal.com\/#\/schema\/person\/2ba8b54e5483d680f2bb3b418ba80ba4"},"headline":"Impost sobre begudes ensucrades envasades a Catalunya","datePublished":"2020-12-23T12:43:07+00:00","mainEntityOfPage":{"@id":"https:\/\/normativamunicipal.com\/?p=13096"},"wordCount":1124,"commentCount":0,"publisher":{"@id":"https:\/\/normativamunicipal.com\/#organization"},"keywords":["Begudes ensucrades|Catalunya"],"articleSection":["Novedades Normativas"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/normativamunicipal.com\/?p=13096#respond"]}]},{"@type":"WebPage","@id":"https:\/\/normativamunicipal.com\/?p=13096","url":"https:\/\/normativamunicipal.com\/?p=13096","name":"Impost sobre begudes ensucrades envasades a Catalunya - Normativa Municipal","isPartOf":{"@id":"https:\/\/normativamunicipal.com\/#website"},"datePublished":"2020-12-23T12:43:07+00:00","breadcrumb":{"@id":"https:\/\/normativamunicipal.com\/?p=13096#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/normativamunicipal.com\/?p=13096"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/normativamunicipal.com\/?p=13096#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/normativamunicipal.com\/"},{"@type":"ListItem","position":2,"name":"Impost sobre begudes ensucrades envasades a Catalunya"}]},{"@type":"WebSite","@id":"https:\/\/normativamunicipal.com\/#website","url":"https:\/\/normativamunicipal.com\/","name":"Normativa Municipal","description":"Comentarios doctrinales","publisher":{"@id":"https:\/\/normativamunicipal.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/normativamunicipal.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/normativamunicipal.com\/#organization","name":"Normativa Municipal","url":"https:\/\/normativamunicipal.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/normativamunicipal.com\/#\/schema\/logo\/image\/","url":"https:\/\/normativamunicipal.com\/wp-content\/uploads\/2026\/02\/logo-municipal-2-light-2.png","contentUrl":"https:\/\/normativamunicipal.com\/wp-content\/uploads\/2026\/02\/logo-municipal-2-light-2.png","width":1970,"height":221,"caption":"Normativa Municipal"},"image":{"@id":"https:\/\/normativamunicipal.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/normativamunicipal.com\/#\/schema\/person\/2ba8b54e5483d680f2bb3b418ba80ba4","name":"admin","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/normativamunicipal.com"],"url":"https:\/\/normativamunicipal.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/posts\/13096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13096"}],"version-history":[{"count":0,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/posts\/13096\/revisions"}],"wp:attachment":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}