{"id":26528,"date":"2026-07-23T10:00:00","date_gmt":"2026-07-23T08:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=26528"},"modified":"2026-06-28T20:03:16","modified_gmt":"2026-06-28T18:03:16","slug":"spain-corporate-tax-deductions","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax-deductions\/","title":{"rendered":"Spain corporate tax deductions and allowances 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26528\" class=\"elementor elementor-26528\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c73250 e-flex e-con-boxed e-con e-parent\" data-id=\"61c73250\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3284deed elementor-widget elementor-widget-text-editor\" data-id=\"3284deed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f5f5f5; padding: 24px 28px; margin: 0 0 32px 0;\"><h2 style=\"margin-top: 0;\">Spain corporate tax deductions and allowances: key facts you need to know<\/h2><ul><li><strong>Spain corporate tax deductions and allowances<\/strong> can significantly reduce a company&#8217;s effective Impuesto sobre Sociedades (IS) liability below the headline 25% rate.<\/li><li>R&amp;D and technological innovation credits are among the most valuable deductions, providing credits of 25% to 42% of qualifying expenditure.<\/li><li>The participation exemption (exenci\u00f3n por doble imposici\u00f3n) eliminates or reduces IS on dividends and capital gains from qualifying domestic and foreign subsidiaries.<\/li><li>First-year companies under the Startup Law 28\/2022 benefit from a reduced 15% IS rate for the first profitable year and the four following years.<\/li><li>Accelerated amortisation is available for certain asset categories, improving cash flow by bringing deductions forward.<\/li><li>The Valencian Community offers additional regional incentives for businesses investing in innovation and employment in the region.<\/li><li>Our Valencia tax team advises Spanish and international companies on maximising lawful <strong>Spain corporate tax deductions and allowances<\/strong> and structuring investments to qualify for available credits.<\/li><\/ul><\/div><h2>What Spain corporate tax deductions and allowances mean for your business<\/h2><p>The headline corporate income tax rate in Spain is 25%, but <strong>Spain corporate tax deductions and allowances<\/strong> mean that the effective tax rate paid by most businesses is considerably lower, particularly for companies that invest in research, employ staff, or hold qualifying shareholdings in other entities.<\/p><p>The Spanish Corporate Income Tax Law (<a href=\"https:\/\/www.boe.es\/eli\/es\/l\/2014\/11\/27\/27\/con\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Ley 27\/2014, Ley del Impuesto sobre Sociedades<\/a>) contains an extensive array of deductions, credits, exemptions, and allowances that together constitute one of the more generous corporate tax systems in the EU when utilised effectively.<\/p><p>For UK companies operating in Spain and for Spanish businesses seeking to optimise their tax position, understanding which <strong>Spain corporate tax deductions and allowances<\/strong> apply, the conditions for qualifying, and the limits on their use is an essential part of sound tax planning.<\/p><h2>The Spanish corporate income tax framework<\/h2><p>Spain&#8217;s Impuesto sobre Sociedades is governed by Ley 27\/2014 and applies to companies resident in Spain on their worldwide income, and to non-resident companies on their Spanish-source income.<\/p><p>The standard rate is 25%, with the following principal variations:<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 24px 0;\"><thead><tr style=\"background-color: #6e7d65; color: #ffffff;\"><th style=\"text-align: left; padding: 12px;\">Entity type<\/th><th style=\"text-align: left; padding: 12px;\">Rate<\/th><\/tr><\/thead><tbody><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Standard companies<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">25%<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Qualifying startups (Startup Law 28\/2022, first profitable year + 4)<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">15%<\/td><\/tr><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">SMEs (less than \u20ac1m net turnover)<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">23%<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Credit institutions and hydrocarbon companies<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">30%<\/td><\/tr><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Non-profit entities under a special regime<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">10%<\/td><\/tr><\/tbody><\/table><p>The <strong>Spain corporate tax deductions and allowances<\/strong> described below apply primarily to companies taxed at the standard 25% rate, though many also apply to SMEs and qualifying startups.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-26599 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions.webp\" alt=\"corporate tax deducations in Spain\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><h2>R&amp;D and technological innovation deductions<\/h2><p>Spain&#8217;s R&amp;D tax credit (deducci\u00f3n por I+D+i) is one of the most generous in the OECD and is a key tool for technology, pharmaceutical, and manufacturing companies seeking to maximise their <strong>Spain corporate tax deductions and allowances<\/strong>.<\/p><p>The credit operates as a direct deduction from the IS liability, not merely a reduction in the taxable base, and comprises two elements:<\/p><ul><li><strong>Research and Development (I+D):<\/strong> a credit of 25% of qualifying R&amp;D expenditure, rising to 42% for the portion that exceeds the average of the two prior years.<\/li><li><strong>Technological Innovation (IT):<\/strong> a credit of 12% of qualifying technological innovation expenditure, covering activities that improve existing products or production processes through the application of technological knowledge.<\/li><\/ul><p>An additional 17% credit applies where the company employs qualified researchers (personal investigador cualificado) whose sole purpose is R&amp;D activity.<\/p><p>The credit is subject to a general limit of 25% of the gross IS liability (50% where the R&amp;D credit alone exceeds 10% of the gross liability), and unused credits can be carried forward for 18 years.<\/p><p>Importantly, companies can apply for a binding ruling from the Spanish Patent and Trademark Office (OEPM) or the Ministry of Science to confirm that their activities qualify, providing certainty before the credit is claimed.<\/p><blockquote style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\"><p>According to the <a href=\"https:\/\/www.agenciatributaria.es\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">AEAT&#8217;s IS statistics<\/a>, Spanish companies claimed R&amp;D and technological innovation credits totalling approximately \u20ac1.3 billion in the 2022 tax year, with the pharmaceutical, automotive, and information technology sectors accounting for the largest share.<\/p><\/blockquote><h2>The participation exemption (exenci\u00f3n por doble imposici\u00f3n)<\/h2><p>One of the most significant <strong>Spain corporate tax deductions and allowances<\/strong> for holding companies and corporate groups is the participation exemption, which eliminates or reduces double taxation on dividends and capital gains from qualifying shareholdings.<\/p><p><strong>Under Articles 21<\/strong> and <strong>22<\/strong> of <strong>Ley 27\/2014<\/strong>, a Spanish company can exempt 95% of dividends received from, or capital gains on disposal of, a qualifying subsidiary from IS, provided:<\/p><ul><li>The Spanish company holds at least 5% of the subsidiary&#8217;s share capital (or the shareholding has a cost basis of at least \u20ac20 million).<\/li><li>The holding has been maintained for at least one year (or will be maintained for one year).<\/li><li>The subsidiary has been subject to a corporate income tax at a nominal rate of at least 10% in the year the dividend was distributed or the gain arose.<\/li><\/ul><p>The 5% non-exempt portion is designed to reflect a deemed non-deductible expense allocation and was introduced following EU state aid rulings.<\/p><p>For groups considering the use of a Spanish holding company to hold international subsidiaries, the participation exemption is one of the principal tax drivers, and is explained in depth in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/establish-holding-company-in-spain\/\">establishing a holding company in Spain<\/a>.<\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-26600 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-small-business.webp\" alt=\"corporate tax deducations for small business\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-small-business.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-small-business-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-small-business-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/corporate-tax-deductions-small-business-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><h2>Deductible business expenses<\/h2><p>Spain&#8217;s IS system is broadly based on accounting profit, with specific adjustments for tax purposes.<\/p><p>The principal categories of deductible business expenses within the wider framework of <strong>Spain corporate tax deductions and allowances<\/strong> include:<\/p><ul><li><strong>Depreciation and amortisation (amortizaci\u00f3n):<\/strong> calculated using the official depreciation tables in the IS Regulations; accelerated depreciation is available for new assets in SMEs and for certain qualifying assets under the Startup Law.<\/li><li><strong>Staff costs:<\/strong> salaries, social security contributions, and employee benefits are fully deductible, subject to the limitation on high earners in certain structures.<\/li><li><strong>Interest expenses:<\/strong> deductible up to 30% of operating EBITDA, with a minimum deductible floor of \u20ac1 million per year (thin capitalisation\/earnings stripping rules under Article 16 of Ley 27\/2014).<\/li><li><strong>Bad debt provisions:<\/strong> deductible where specific conditions on the debtor&#8217;s default are met, and the debt is at least six months overdue.<\/li><li><strong>Leasing costs:<\/strong> operating lease payments are fully deductible; finance lease costs are deductible, subject to specific rules on the capital and interest components.<\/li><\/ul><h2>Investment incentives and special deductions<\/h2><p>Beyond R&amp;D, several other <strong>Spain corporate tax deductions and allowances<\/strong> are available to qualifying companies:<\/p><ul><li><strong>Job creation deduction:<\/strong> \u20ac9,000 per new permanent (indefinite) contract for an employee with a disability, or \u20ac12,000 where the disability is severe, provided the overall workforce increases.<\/li><li><strong>Film production deduction:<\/strong> 30% credit on the first \u20ac1 million of qualifying Spanish film production costs, 25% on the excess, subject to specific cultural and local-spend conditions.<\/li><li><strong>Canary Islands special zone (ZEC):<\/strong> a reduced 4% IS rate for companies registered in the ZEC, relevant for groups with a presence in the Canary Islands.<\/li><li><strong>Deduction for international double taxation:<\/strong> a credit for foreign taxes paid on income included in the Spanish IS base, subject to the treaty or unilateral relief provisions.<\/li><\/ul><blockquote style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\"><p><a href=\"https:\/\/www.boe.es\/eli\/es\/l\/2022\/12\/21\/28\/con\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Spain&#8217;s Startup Law 28\/2022<\/a>, in force since 1 January 2023, extended R&amp;D deduction limits for qualifying innovative startups, allowing them to apply for a cash refund of unused R&amp;D credits from the AEAT rather than simply carrying them forward, a significant cash flow benefit for early-stage technology companies.<\/p><\/blockquote><h2>Deduction limits and the IS liability cap<\/h2><p>Most <strong>Spain corporate tax deductions and allowances<\/strong> are subject to a combined annual limit, which restricts the total amount of credits applied in a single tax year to a percentage of the gross IS liability.<\/p><p>The general limit is 25% of the gross IS liability, rising to 50% where the R&amp;D credit alone exceeds 10% of that liability.<\/p><p>Unused credits that cannot be applied in a given year can generally be carried forward for 18 years, ensuring they are not permanently lost, though the carry-forward is subject to the same annual cap in future years.<\/p><p>The deduction limits interact with minimum tax rules introduced for large companies, which impose a floor on the effective tax rate of 15% of accounting profit, reducing the scope to bring the effective rate below that level through deductions alone.<\/p><h2>Regional incentives in the Valencian Community<\/h2><p>The Valencian Community does not operate a separate corporate income tax, as IS is a national tax administered by the AEAT.<\/p><p>However, the region offers a range of incentives that interact with the overall picture of <strong>Spain corporate tax deductions and allowances<\/strong> for companies investing in Valencia:<\/p><ul><li>Reduced transfer tax (ITP) rates on business asset acquisitions in certain sectors.<\/li><li>ITP and stamp duty exemptions for the constitution of companies and capital increases, promoting business formation activity.<\/li><li>Regional grants and subsidies from the Generalitat Valenciana for R&amp;D, employment creation, and sustainable investment projects, which interact with IS as they reduce the taxable cost base of qualifying assets.<\/li><\/ul><p>For companies comparing the Valencian Community with other Spanish regions as a base for operations, our overview of <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/types-taxes-spain\/\">Spain&#8217;s tax system<\/a> provides a useful starting point for regional comparisons.<\/p><h2>Common mistakes in claiming IS deductions<\/h2><ul><li>Claiming R&amp;D credits without a prior binding ruling or without maintaining adequate documentation of qualifying activities, which leaves the claim vulnerable to an AEAT audit.<\/li><li>Incorrectly applying the participation exemption to dividends from entities in low-tax jurisdictions that do not meet the 10% nominal rate condition.<\/li><li>Exceeding the 30% EBITDA limit on interest deductions without awareness of the carry-forward mechanism for disallowed interest.<\/li><li>Failing to include the IS credit for international double taxation in the return leaves a recoverable credit unclaimed.<\/li><li>Omitting to apply accelerated depreciation for qualifying new assets, which unnecessarily defers tax.<\/li><li>Misidentifying which <strong>Spain corporate tax deductions and allowances<\/strong> apply to the company&#8217;s specific legal form, sector, or turnover band, resulting in either underclaiming or incorrectly claiming relief.<\/li><\/ul><p>For a broader perspective on tax planning for businesses in Spain, our article on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/self-employed-spain-reduce-your-taxes\/\">reducing your tax burden in Spain<\/a> covers both IS and personal tax considerations for business owners.<\/p><div style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">Our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-corporate-tax\/\">Spain corporate tax<\/a> provides further context on the IS framework for international companies establishing a presence in Spain.\u00a0<\/div><div style=\"background-color: #f5f5f5; padding: 24px 28px; margin: 40px 0 0 0;\"><h2 style=\"margin-top: 0;\">Speak to our team about Spain corporate tax deductions and allowances<\/h2><p>Our Valencia tax team advises Spanish and international companies on optimising their IS position through lawful <strong>Spain corporate tax deductions and allowances<\/strong>, including R&amp;D credits, participation exemptions, and Startup Law benefits.<\/p><p>Contact our legal team for personalised guidance on your case.<\/p><p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br \/><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><\/p><\/div><h2>FAQs<\/h2><h4>What is the most valuable corporate tax deduction available in Spain?<\/h4><p>For technology, pharmaceutical, and manufacturing companies, the R&amp;D and technological innovation credit is typically the most valuable of all <strong>Spain corporate tax deductions and allowances<\/strong>, providing a direct credit of 25% to 42% against the IS liability rather than a mere reduction in the taxable base.<\/p><h4>Can a Spanish company carry forward unused IS deductions?<\/h4><p>Yes.<\/p><p>Most IS credits can be carried forward for 18 years if they cannot be applied in the year they arise due to the annual cap on total deductions.<\/p><h4>Does the participation exemption apply to dividends from UK subsidiaries?<\/h4><p>The participation exemption can apply to dividends from a UK subsidiary, provided the UK subsidiary is subject to a corporate income tax at a nominal rate of at least 10%.<\/p><p>Post-Brexit, the UK no longer benefits from the EU dividend regime, but the substantive conditions for the participation exemption can still be met where the UK subsidiary pays UK corporation tax at the applicable rate.<\/p><h4>What is the SME reduced rate of corporate income tax in Spain?<\/h4><p>Companies with net turnover of less than \u20ac1 million in the prior tax year are entitled to a reduced IS rate of 23% on their taxable profits.<\/p><h4>Are there IS deductions specifically for companies in the Valencian Community?<\/h4><p>Corporate Income Tax is a national tax and the rates and primary deductions do not vary by region.<\/p><p>However, regional incentives from the Generalitat Valenciana, including grants, subsidised financing, and reduced regional taxes on certain transactions, interact with and complement the full range of <strong>Spain corporate tax deductions and allowances<\/strong> available to companies based in Valencia.<\/p><p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Organization\",\n      \"@id\": \"https:\/\/delaguialuzon.com\/#organization\",\n      \"name\": \"Delagu\u00eda y Luz\u00f3n Abogados\",\n      \"url\": \"https:\/\/delaguialuzon.com\/\",\n      \"logo\": \"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/03\/logo-delaguialuzon.png\",\n      \"foundingDate\": \"1960\",\n      \"address\": {\n        \"@type\": \"PostalAddress\",\n        \"streetAddress\": \"Avinguda Regne de Valencia, 6, 1\u00ba-2\u00ba\",\n        \"addressLocality\": \"Valencia\",\n        \"postalCode\": \"46005\",\n        \"addressCountry\": \"ES\"\n      },\n      \"telephone\": \"+34963741657\",\n      \"email\": \"felix.delaguia@delaguialuzon.com\",\n      \"sameAs\": 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Most IS credits can be carried forward for 18 years if they cannot be applied in the year they arise due to the annual cap on total deductions.\" }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Does the participation exemption apply to dividends from UK subsidiaries?\",\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The participation exemption can apply to dividends from a UK subsidiary provided the UK subsidiary is subject to a corporate income tax at a nominal rate of at least 10%, which UK corporation tax satisfies.\" }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"What is the SME reduced rate of corporate income tax in Spain?\",\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Companies with net turnover of less than \u20ac1 million in the prior tax year are entitled to a reduced IS rate of 23% on their taxable profits.\" }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Are there IS deductions specifically for companies in the Valencian Community?\",\n          \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Corporate Income Tax is a national tax and the rates and primary deductions do not vary by region. 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parental leave and unemployment<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/buying-property-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/buying-property-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"buying property in Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/buying-property-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/buying-property-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/10\/buying-property-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Buying property via a company or as an individual in Spain?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a 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class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/Digital-nomad-visa-in-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Digital nomad visa in Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/Digital-nomad-visa-in-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/Digital-nomad-visa-in-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/09\/Digital-nomad-visa-in-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Digital Nomad Visa in Spain 2026: a UK citizen\u2019s guide<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Spain corporate tax deductions and allowances include R&#038;D credits of up to 42%, the participation exemption, accelerated amortisation, and job creation incentives that can significantly reduce a company&#8217;s effective IS rate. Contact our tax solicitors in Valencia.<\/p>\n","protected":false},"author":5,"featured_media":26605,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47],"tags":[],"class_list":["post-26528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/26528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=26528"}],"version-history":[{"count":4,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/26528\/revisions"}],"predecessor-version":[{"id":26603,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/26528\/revisions\/26603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/26605"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=26528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=26528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=26528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}