{"id":1190,"date":"2026-05-09T21:04:00","date_gmt":"2026-05-09T19:04:00","guid":{"rendered":"https:\/\/new.era-consult.com\/legislacion-bpr-2026\/"},"modified":"2026-06-17T13:37:44","modified_gmt":"2026-06-17T11:37:44","slug":"legislacion-bpr-2026","status":"publish","type":"post","link":"https:\/\/era-consult.com\/es\/legislacion-bpr-2026\/","title":{"rendered":"Legislaci\u00f3n BPR 2026"},"content":{"rendered":"<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACAYQAA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 16px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><!--TgQPHd|[]-->A partir del 6 de abril de 2026&lt; 3 > entrar\u00e1n en vigor cambios significativos en la desgravaci\u00f3n por patrimonio empresarial (BPR) y la desgravaci\u00f3n por patrimonio agr\u00edcola (APR), de conformidad con la Ley de Presupuestos de 2026. La legislaci\u00f3n establece un l\u00edmite m\u00e1ximo al tipo de desgravaci\u00f3n del 100 % del impuesto sobre sucesiones (IHT), lo que afectar\u00e1 a la planificaci\u00f3n sucesoria de los empresarios, los agricultores y los inversores en acciones cotizadas en el AIM. [<a href=\"https:\/\/uk.practicallaw.thomsonreuters.com\/w-048-2757?transitionType=Default&#038;contextData=(sc.Default)\" target=\"_blank\" rel=\"noopener\">1<\/a>, <a href=\"https:\/\/www.saffery.com\/insights\/articles\/agricultural-property-relief-and-business-property-relief-reforms-from-6-april-2026\/\" target=\"_blank\" rel=\"noopener\">2<\/a>, <a href=\"https:\/\/bglaw.co.uk\/how-the-april-2026-bpr-changes-will-affect-estate-planning\/\" target=\"_blank\" rel=\"noopener\">3<\/a>]<!--TgQPHd|[]--><\/div>\n<div class=\"Fsg96\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><!--TgQPHd|[]--><\/div>\n<div class=\"otQkpb\" role=\"heading\" aria-level=\"3\" data-animation-nesting=\"\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 20px; font-weight: 600; margin: 24px 0px 12px; text-decoration: none; border-bottom: 0px rgb(238, 240, 255);\">Principales cambios legislativos en materia de reestructuraci\u00f3n de procesos empresariales (a partir del 6 de abril de 2026)<!--TgQPHd|[]--><\/div>\n<div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwj_1Iv4nLSUAxXfdqQEHTpsOM0Qi4wTegoIAggACAAIDBAA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<ul class=\"KsbFXc U6u95\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<li style=\"list-style-type: none;\">\n<ul class=\"KsbFXc U6u95\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACAwQAQ\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">L\u00edmite de 2,5 millones de libras esterlinas para la exenci\u00f3n del 100 :<!--TgQPHd|[]--><\/strong> El tipo del 100 % del BPR y el APR tendr\u00e1 un l\u00edmite m\u00e1ximo de un total combinado de 2,5 millones de libras esterlinas en activos que cumplan los requisitos por persona.<!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACAwQAg\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Desgravaci\u00f3n del 50 % por encima del l\u00edmite m\u00e1ximo:<!--TgQPHd|[]--><\/strong> Para el valor de los activos que supere los 2,5 millones de libras esterlinas, el porcentaje de desgravaci\u00f3n se reducir\u00e1 al 50 %. Esto significa que se aplicar\u00e1 un tipo impositivo efectivo del 20 % en el impuesto de sucesiones al valor que supere dicho umbral. <!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACAwQAw\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Subsidio transferible:<strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><!--TgQPHd|[]--><\/strong> Las partes no utilizadas de la exenci\u00f3n de 2,5 millones de libras pueden transferirse entre c\u00f3nyuges y parejas de hecho, lo que permite una exenci\u00f3n conjunta de hasta 5 millones de libras en el momento del fallecimiento del segundo c\u00f3nyuge o pareja de hecho.<!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACAwQBA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Indexaci\u00f3n:<!--TgQPHd|[]--><\/strong> La deducci\u00f3n de 2,5 millones de libras esterlinas se ajustar\u00e1 en funci\u00f3n de la inflaci\u00f3n a partir del 6 de abril de 2031.<!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACAwQBQ\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Acciones del AIM y cotizadas:<!--TgQPHd|[]--><\/strong> Las acciones que no coticen en una bolsa de valores reconocida (incluidas las del Mercado de Inversiones Alternativas, AIM) se beneficiar\u00e1n, por lo general, de una desgravaci\u00f3n del 50 %..<!--TgQPHd|[]--><\/span> [<a href=\"https:\/\/www.att.org.uk\/technical\/news\/government-announces-changes-new-aprbpr-restrictions-6-april-2026\" target=\"_blank\" rel=\"noopener\">1<\/a>, <a href=\"https:\/\/www.thp.co.uk\/apr-bpr-changes-2026\/\" target=\"_blank\" rel=\"noopener\">2<\/a>, <a href=\"https:\/\/www.gov.uk\/government\/publications\/changes-to-agricultural-property-relief-and-business-property-relief\/agricultural-property-relief-and-business-property-relief-changes\" target=\"_blank\" rel=\"noopener\">3<\/a>, <a href=\"https:\/\/www.saffery.com\/insights\/articles\/agricultural-property-relief-and-business-property-relief-reforms-from-6-april-2026\/\" target=\"_blank\" rel=\"noopener\">4<\/a>, <a href=\"https:\/\/bglaw.co.uk\/how-the-april-2026-bpr-changes-will-affect-estate-planning\/\" target=\"_blank\" rel=\"noopener\">5<\/a>]<!--TgQPHd|[]--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!--TgQPHd|[]--><\/p>\n<\/div>\n<div class=\"Fsg96\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><!--TgQPHd|[]--><\/div>\n<div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwj_1Iv4nLSUAxXfdqQEHTpsOM0Qi4wTegoIAggACAAIDRAA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<div class=\"otQkpb\" role=\"heading\" aria-level=\"3\" data-animation-nesting=\"\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 20px; font-weight: 600; margin: 24px 0px 12px; text-decoration: none; border-bottom: 0px rgb(238, 240, 255);\">Repercusiones en la planificaci\u00f3n sucesoria<!--TgQPHd|[]--><\/div>\n<\/div>\n<div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwj_1Iv4nLSUAxXfdqQEHTpsOM0Qi4wTegoIAggACAAIEBAA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<ul class=\"KsbFXc U6u95\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<li style=\"list-style-type: none;\">\n<ul class=\"KsbFXc U6u95\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACBAQAQ\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Mayor exposici\u00f3n al impuesto sobre sucesiones:<!--TgQPHd|[]--><\/strong> Es probable que los patrimonios con activos empresariales o agr\u00edcolas significativos que superen los 2,5 millones de libras esterlinas tengan que hacer frente a unas obligaciones fiscales por el impuesto de sucesiones m\u00e1s elevadas.<!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACBAQAg\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Revisi\u00f3n de testamentos:<\/strong> <!--TgQPHd|[]-->Es posible que las parejas tengan que modificar sus testamentos para garantizar el m\u00e1ximo aprovechamiento de la deducci\u00f3n transferible.<!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACBAQAw\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Gesti\u00f3n de activos:<!--TgQPHd|[]--><\/strong> Estos cambios podr\u00edan llevar a los inversores a replantearse las carteras que dependen en gran medida de las acciones del AIM o del EIS para obtener desgravaciones fiscales.<!--TgQPHd|[]--><\/span><!--TgQPHd|[]--><\/li>\n<li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACBAQBA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><span class=\"T286Pc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\"><strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 600; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Revisi\u00f3n de la estructura:<!--TgQPHd|[]--><\/strong> Los empresarios podr\u00edan revisar las estructuras de propiedad o donar activos con antelaci\u00f3n para gestionar la posible responsabilidad civil.<!--TgQPHd|[]--><\/span> [<a href=\"https:\/\/www.pkf-l.com\/insights\/bpr-reforms-2026-aim-listed-investors\/\" target=\"_blank\" rel=\"noopener\">1<\/a>, <a href=\"https:\/\/www.att.org.uk\/technical\/news\/government-announces-changes-new-aprbpr-restrictions-6-april-2026\" target=\"_blank\" rel=\"noopener\">2<\/a>, <a href=\"https:\/\/bglaw.co.uk\/how-the-april-2026-bpr-changes-will-affect-estate-planning\/\" target=\"_blank\" rel=\"noopener\">3<\/a>]<!--TgQPHd|[]--><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!--TgQPHd|[]--><\/p>\n<\/div>\n<div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwj_1Iv4nLSUAxXfdqQEHTpsOM0Qi4wTegoIAggACAAIEhAA\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">\n<div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-hveid=\"CAIIAAgACBIQAQ\" data-processed=\"true\" data-copy-service-computed-style=\"font-family: \"Google Sans\", Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(230, 232, 240);\">Estas reformas se aplican a las transmisiones realizadas y a las sucesiones por fallecimiento a partir del 6 de abril de 2026, y modifican la Ley del Impuesto sobre Sucesiones de 1984.<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A ra\u00edz de la Ley de Presupuestos de 2026, est\u00e1 previsto que, a partir del 6 de abril de 2026, entren en vigor cambios significativos en la desgravaci\u00f3n por bienes empresariales (BPR) &#8230;<\/p>\n","protected":false},"author":1,"featured_media":1189,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[60,59,56],"class_list":["post-1190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacion","tag-bpr","tag-legislacion","tag-noticias","category-58","description-off"],"_links":{"self":[{"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/posts\/1190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/comments?post=1190"}],"version-history":[{"count":2,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/posts\/1190\/revisions"}],"predecessor-version":[{"id":1371,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/posts\/1190\/revisions\/1371"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/media\/1189"}],"wp:attachment":[{"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/media?parent=1190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/categories?post=1190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/era-consult.com\/es\/wp-json\/wp\/v2\/tags?post=1190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}