{"id":2645,"date":"2023-11-08T18:01:00","date_gmt":"2023-11-08T17:01:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=2645"},"modified":"2026-04-13T18:40:31","modified_gmt":"2026-04-13T16:40:31","slug":"la-fiscalite-espagnole-tout-savoir-avant-de-sexpatrier","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/fr\/blog\/la-fiscalite-espagnole-tout-savoir-avant-de-s-expatrier\/","title":{"rendered":"La fiscalit\u00e9 espagnole : tout savoir avant de s\u2019expatrier"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2645\" class=\"elementor elementor-2645\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2760293 e-flex e-con-boxed e-con e-parent\" data-id=\"2760293\" 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-fdbb5f6 elementor-widget elementor-widget-text-editor\" data-id=\"fdbb5f6\" 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 class=\"trop-presse\" style=\"background: #f0f4f8; border-left: 5px solid #1f4d90; border-radius: 10px; padding: 22px 26px; margin: 34px 0;\"><h2 style=\"margin-top: 0;\">Trop press\u00e9 ? Les essentiels de la fiscalit\u00e9 espagnole pour expatri\u00e9s<\/h2><p style=\"margin-bottom: 12px;\">Avant de vous expatrier en Espagne, informez-vous sur les points cl\u00e9s de la <strong>fiscalit\u00e9 espagnole<\/strong> : imp\u00f4t sur le revenu des non-r\u00e9sidents (<strong>IRNR<\/strong>), imp\u00f4t sur le patrimoine, conventions fiscales et obligations d\u00e9claratives.<\/p><ul style=\"margin: 0 0 14px 22px;\"><li>Les r\u00e9sidents fiscaux sont impos\u00e9s sur leurs revenus mondiaux, les non-r\u00e9sidents uniquement sur leurs revenus espagnols.<\/li><li>L\u2019Espagne applique des taux progressifs selon les r\u00e9gions ; Valence, Madrid et Barcelone ont leurs propres bar\u00e8mes.<\/li><li>La double imposition est \u00e9vit\u00e9e gr\u00e2ce aux <strong>accords fiscaux bilat\u00e9raux<\/strong> sign\u00e9s avec la France, la Belgique et la Suisse.<\/li><li>Un accompagnement fiscal est essentiel pour choisir le r\u00e9gime le plus avantageux avant votre installation.<\/li><\/ul><p style=\"margin-bottom: 0;\">Consultez nos pages d\u00e9di\u00e9es pour approfondir :<\/p><p style=\"margin-top: 6px;\">\ud83d\udd39 <a style=\"color: #1f4d90; text-decoration: none;\" href=\"https:\/\/delaguialuzon.com\/fr\/droit-fiscal-et-comptabilite\/\">Droit fiscal et comptabilit\u00e9<\/a><br \/>\ud83d\udd39 <a style=\"color: #1f4d90; text-decoration: none;\" href=\"https:\/\/delaguialuzon.com\/fr\/droit-des-etrangers\/\">Droit des \u00e9trangers<\/a><br \/>\ud83d\udd39 <a style=\"color: #1f4d90; text-decoration: none;\" href=\"https:\/\/delaguialuzon.com\/fr\/services-conseils-fiscaux\/\">Conseils fiscaux pour expatri\u00e9s<\/a><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e9dab12 e-flex e-con-boxed e-con e-parent\" data-id=\"3e9dab12\" 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-20273c28 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"20273c28\" 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\n<h2 class=\"wp-block-heading\">R\u00e9sidence fiscale en Espagne : le socle de vos obligations fiscales<\/h2>\n\n\n\n<p>La fiscalit\u00e9 espagnole, bien que harmonis\u00e9e au niveau national, pr\u00e9sente des sp\u00e9cificit\u00e9s notables entre les <a href=\"https:\/\/fr.wikipedia.org\/wiki\/Communaut%C3%A9s_autonomes_d%27Espagne\" target=\"_blank\" rel=\"nofollow noopener\">communaut\u00e9s autonomes<\/a>. Pourtant, un principe fondamental s\u2019applique sur tout le territoire : <strong>votre r\u00e9sidence fiscale d\u00e9termine l\u2019ensemble de vos obligations fiscales<\/strong>.<\/p>\n\n\n\n<p>Vous \u00eates consid\u00e9r\u00e9 comme <strong>r\u00e9sident fiscal en Espagne<\/strong> si <strong>l\u2019une<\/strong> des conditions suivantes est remplie :<\/p>\n\n\n\n<ul>\n  <li>Vous s\u00e9journez en Espagne au moins <strong>183 jours cumul\u00e9s<\/strong> (non n\u00e9cessairement cons\u00e9cutifs) au cours de l\u2019ann\u00e9e civile ;<\/li>\n  <li>Vos <strong>int\u00e9r\u00eats \u00e9conomiques ou familiaux principaux<\/strong> (emploi, conjoint, enfants scolaris\u00e9s) sont situ\u00e9s en Espagne.<\/li>\n<\/ul>\n\n\n\n<p>\u26a0\ufe0f <em>Attention<\/em> : m\u00eame sans carte de r\u00e9sident ou NIE, une pr\u00e9sence prolong\u00e9e peut suffire \u00e0 \u00e9tablir votre r\u00e9sidence fiscale. L\u2019administration espagnole (via les donn\u00e9es du <em>padr\u00f3n municipal<\/em>, des \u00e9coles, ou des factures) croise de plus en plus les sources.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IRPF : Imp\u00f4t sur le revenu des personnes physiques<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9finition et champ d\u2019application<\/h3>\n\n\n\n<p>L\u2019<strong>IRPF<\/strong> (<em>Impuesto sobre la Renta de las Personas F\u00edsicas<\/em>) est l\u2019imp\u00f4t central des r\u00e9sidents fiscaux. Contrairement \u00e0 la France, <strong>le foyer fiscal n\u2019existe pas<\/strong> en Espagne : chaque membre est impos\u00e9 individuellement.<\/p>\n\n\n\n<p>Cet imp\u00f4t int\u00e8gre vos <strong>revenus du travail, de l\u2019\u00e9pargne, fonciers et les gains en capital<\/strong>, tout en tenant compte de votre situation personnelle (enfants, handicap, etc.). Il est collect\u00e9 par l\u2019<em>Agencia Tributaria<\/em> \u2014 sauf au <a href=\"https:\/\/fr.wikipedia.org\/wiki\/R%C3%A9gime_foral\" target=\"_blank\" rel=\"nofollow noopener\">Pays basque et en Navarre<\/a>, soumis au r\u00e9gime foral.<\/p>\n\n\n\n<p><strong>Important<\/strong> : les non-r\u00e9sidents ne sont pas soumis \u00e0 l\u2019IRPF, mais \u00e0 l\u2019<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente.html\" target=\"_blank\" rel=\"nofollow noopener\">IRNR<\/a> (<em>Impuesto sobre la Renta de No Residentes<\/em>), avec des taux et r\u00e8gles distincts.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bar\u00e8me progressif et cat\u00e9gories de revenus (2026)<\/h3>\n\n\n\n<p>L\u2019IRPF applique un <strong>bar\u00e8me progressif national<\/strong> (de 19 % \u00e0 47 %), auquel s\u2019ajoute un <strong>bar\u00e8me r\u00e9gional<\/strong> fix\u00e9 par chaque communaut\u00e9 autonome. Exemple en 2026 :<\/p>\n\n\n\n<ul>\n  <li><strong>Tranche nationale<\/strong> : 19 % \u2192 24 % \u2192 30 % \u2192 37 % \u2192 47 %<\/li>\n  <li><strong>Tranche r\u00e9gionale<\/strong> : varie (ex. : +12 % en Catalogne, +10 % \u00e0 Madrid, +11,5 % en Communaut\u00e9 valencienne)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\">\n  <img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/IRPF-1024x576.jpg\" alt=\"Bar\u00e8me IRPF Espagne 2026 par tranche de revenus\" class=\"wp-image-14652\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/IRPF-1024x576.jpg 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/IRPF-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/IRPF-768x432.jpg 768w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/IRPF-1536x864.jpg 1536w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/IRPF.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\n<\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Exon\u00e9rations et d\u00e9ductions<\/h3>\n\n\n\n<p>Plusieurs revenus sont <strong>exon\u00e9r\u00e9s<\/strong> (ex. : indemnit\u00e9s de licenciement jusqu\u2019\u00e0 180 000 \u20ac, certaines prestations sociales). Par ailleurs, des <strong>d\u00e9ductions<\/strong> sont possibles :<\/p>\n\n\n\n<ul>\n  <li>D\u00e9ductions pour enfants (jusqu\u2019\u00e0 1 200 \u20ac\/an\/enfant) ;<\/li>\n  <li>D\u00e9duction maternit\u00e9 (1 200 \u20ac pour les m\u00e8res d\u2019enfants de moins de 3 ans) ;<\/li>\n  <li>D\u00e9ductions pour investissement en start-up (50 % du montant, plafonn\u00e9 \u00e0 50 000 \u20ac) ;<\/li>\n  <li>R\u00e9duction pour achat de v\u00e9hicule \u00e9lectrique (15 %, max. 3 000 \u20ac).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00e9claration et calendrier 2026<\/h3>\n\n\n\n<p>M\u00eame si la majorit\u00e9 de l\u2019imp\u00f4t est <strong>retenue \u00e0 la source<\/strong>, chaque r\u00e9sident doit d\u00e9poser une d\u00e9claration annuelle via <em>Renta Web<\/em> :<\/p>\n\n\n\n<ul>\n  <li><strong>2 avril \u2013 30 juin 2026<\/strong> : d\u00e9claration en ligne ;<\/li>\n  <li><strong>25 juin 2026<\/strong> : dernier jour pour les paiements par domiciliation.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"color:#718472;font-size:2rem;font-weight:600;\">Mod\u00e8le 720 : d\u00e9clarez vos biens \u00e0 l\u2019\u00e9tranger<\/h2>\n\n\n\n<p>Depuis 2012, tout r\u00e9sident fiscal en Espagne d\u00e9tenteur de biens \u00e0 l\u2019\u00e9tranger (comptes bancaires, assurances-vie, immobilier) d\u2019une valeur cumul\u00e9e sup\u00e9rieure \u00e0 <strong>50 000 \u20ac<\/strong> doit d\u00e9clarer ces actifs via le <a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/tout-savoir-sur-le-modelo-720\/\"><em>Modelo 720<\/em><\/a>.<\/p>\n\n\n\n<p>Bien que la <strong>Cour de justice de l\u2019Union europ\u00e9enne<\/strong> ait annul\u00e9 les sanctions p\u00e9cuniaires en janvier 2022 pour disproportion, <strong>l\u2019obligation de d\u00e9claration demeure<\/strong>. Le non-respect peut toutefois entra\u00eener des cons\u00e9quences en mati\u00e8re de preuve fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">TVA espagnole : l\u2019IVA et ses particularit\u00e9s territoriales<\/h2>\n\n\n\n<p>L\u2019<strong>IVA<\/strong> (<em>Impuesto sobre el Valor A\u00f1adido<\/em>) s\u2019applique \u00e0 21 % en r\u00e8gle g\u00e9n\u00e9rale, avec deux taux r\u00e9duits :<\/p>\n\n\n\n<ul>\n  <li><strong>10 %<\/strong> : logement neuf, travaux, transport, restauration ;<\/li>\n  <li><strong>4 %<\/strong> : biens de premi\u00e8re n\u00e9cessit\u00e9, livres, m\u00e9dicaments, v\u00e9hicules pour handicap\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exceptions territoriales<\/strong> :<\/p>\n\n\n\n<ul>\n  <li><strong>Canaries<\/strong> : IVA remplac\u00e9 par l\u2019<strong>IGIC<\/strong> (7 % standard) ;<\/li>\n  <li><strong>Ceuta &#038; Melilla<\/strong> : remplac\u00e9 par l\u2019<strong>IPSI<\/strong> (10 % standard).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Imp\u00f4t sur la fortune (ISP) : seuils et disparit\u00e9s r\u00e9gionales<\/h2>\n\n\n\n<p>L\u2019<strong>ISP<\/strong> (<em>Impuesto sobre el Patrimonio<\/em>) est d\u00fb par les r\u00e9sidents sur leur patrimoine mondial et par les non-r\u00e9sidents sur leurs biens en Espagne, au-del\u00e0 de <strong>700 000 \u20ac<\/strong> (abattement national), + <strong>300 000 \u20ac<\/strong> pour la r\u00e9sidence principale.<\/p>\n\n\n\n<p>Les taux sont progressifs (jusqu\u2019\u00e0 3,5 %) et <strong>varient fortement selon la communaut\u00e9<\/strong>. Par exemple, la Catalogne applique un seuil plus bas (500 000 \u20ac), tandis que Madrid bonifiait quasi totalement l\u2019imp\u00f4t jusqu\u2019en 2022.<\/p>\n\n\n\n<p>Depuis 2022, l\u2019<strong>Imp\u00f4t de solidarit\u00e9 sur les grandes fortunes (ISGF)<\/strong> s\u2019ajoute \u00e0 l\u2019ISP pour les patrimoines nets > 3,7 M\u20ac, m\u00eame \u00e0 Madrid.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Imp\u00f4t sur les Successions et Donations (ISD)<\/h2>\n\n\n\n<p>L\u2019<strong>ISD<\/strong> est progressif (7,65 % \u00e0 34 %) mais <strong>tr\u00e8s d\u00e9centralis\u00e9<\/strong>. Depuis 2015, les non-r\u00e9sidents sont soumis aux m\u00eames r\u00e8gles que les r\u00e9sidents.<\/p>\n\n\n\n<p>Les communaut\u00e9s autonomes offrent des <strong>abattements massifs<\/strong> :<\/p>\n\n\n\n<ul>\n  <li><strong>Communaut\u00e9 valencienne<\/strong> : jusqu\u2019\u00e0 100 000 \u20ac pour les enfants ;<\/li>\n  <li><strong>Andalousie<\/strong> : bonification de 99 % pour les proches ;<\/li>\n  <li><strong>Madrid<\/strong> : exon\u00e9ration quasi totale pour conjoints et enfants.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Fiscalit\u00e9 immobili\u00e8re en Espagne : ce qu\u2019il faut savoir<\/h2>\n\n\n\n<p>Les co\u00fbts d\u2019acquisition varient selon le type de bien et la r\u00e9gion :<\/p>\n\n\n\n<ul>\n  <li><strong>ITP<\/strong> (biens anciens) : 6 \u00e0 10 % (selon la communaut\u00e9) ;<\/li>\n  <li><strong>IVA<\/strong> (biens neufs) : 10 % ;<\/li>\n  <li><strong>AJD<\/strong> (actes notari\u00e9s) : \u2264 1,5 % ;<\/li>\n  <li><strong>IBI<\/strong> (taxe fonci\u00e8re) : 0,4 % \u00e0 1,1 % de la valeur cadastrale ;<\/li>\n  <li><strong>Pas de taxe d\u2019habitation<\/strong> en Espagne.<\/li>\n<\/ul>\n\n\n\n<p>\u26a0\ufe0f <strong>Prudence<\/strong> : Madrid propose une fiscalit\u00e9 avantageuse, tandis que la Catalogne ou le Pays basque peuvent surprendre par leurs taux plus \u00e9lev\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Convention fiscale franco-espagnole (1995)<\/h2>\n\n\n\n<p>Sign\u00e9e le <strong>10 octobre 1995<\/strong> et effective depuis le <strong>1er juillet 1997<\/strong>, cette convention \u00e9vite la double imposition sur :<\/p>\n\n\n\n<ul>\n  <li>Les revenus (salaires, loyers, dividendes) ;<\/li>\n  <li>Le patrimoine (successions, imp\u00f4t sur la fortune).<\/li>\n<\/ul>\n\n\n\n<p>Exemple : si vous percevez des <strong>loyers en France<\/strong> et \u00eates r\u00e9sident en Espagne, ces revenus sont impos\u00e9s en France \u00e0 la source, mais vous b\u00e9n\u00e9ficiez d\u2019un <strong>cr\u00e9dit d\u2019imp\u00f4t en Espagne<\/strong> pour \u00e9viter la double imposition.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nos 5 conseils pratiques pour les expatri\u00e9s fran\u00e7ais (2026)<\/h2>\n\n\n\n<ol>\n  <li><strong>Planifiez votre transfert de r\u00e9sidence<\/strong> : la date d\u2019arriv\u00e9e d\u00e9termine votre statut fiscal pour l\u2019ann\u00e9e enti\u00e8re.<\/li>\n  <li><strong>D\u00e9clarez vos biens mondiaux<\/strong> : l\u2019Espagne exige une transparence patrimoniale totale (IRPF, ISP, Modelo 720).<\/li>\n  <li><strong>Anticipez la fiscalit\u00e9 immobili\u00e8re<\/strong> : les biens fran\u00e7ais entrent dans le calcul de l\u2019ISP espagnol.<\/li>\n  <li><strong>Optimisez via la structure patrimoniale<\/strong> : SCI, soci\u00e9t\u00e9 holding ou d\u00e9tention directe ont des impacts fiscaux tr\u00e8s diff\u00e9rents.<\/li>\n  <li><strong>Consultez un fiscaliste franco-espagnol<\/strong> : les r\u00e8gles \u00e9voluent rapidement (ex. : ISGF, DAC8, eIDAS). <a href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\">Contactez Delagu\u00eda &#038; Luz\u00f3n<\/a> pour une analyse personnalis\u00e9e.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ : Fiscalit\u00e9 des expatri\u00e9s en Espagne en 2026<\/h2>\n\n\n\n<details>\n  <summary><strong>Peut-on \u00eatre r\u00e9sident fiscal en France et en Espagne simultan\u00e9ment ?<\/strong><\/summary>\n  <p>Non. La convention franco-espagnole contient une clause de <em>tie-breaker<\/em> : en cas de double r\u00e9sidence, c\u2019est le lieu de s\u00e9jour habituel, puis les liens \u00e9conomiques, qui tranchent.<\/p>\n<\/details>\n\n\n\n<details>\n  <summary><strong>Faut-il d\u00e9clarer une assurance-vie fran\u00e7aise en Espagne ?<\/strong><\/summary>\n  <p>Oui, si sa valeur > 50 000 \u20ac, via le <strong>Mod\u00e8le 720<\/strong>. En outre, les rachats sont imposables \u00e0 l\u2019IRPF (revenus de l\u2019\u00e9pargne).<\/p>\n<\/details>\n\n\n\n<details>\n  <summary><strong>Est-il plus avantageux d\u2019\u00eatre retrait\u00e9 en Espagne qu\u2019en France ?<\/strong><\/summary>\n  <p>Cela d\u00e9pend. En France, les retraites b\u00e9n\u00e9ficient d\u2019exon\u00e9rations sociales. En Espagne, l\u2019IRPF peut \u00eatre plus faible, mais l\u2019acc\u00e8s \u00e0 la sant\u00e9 publique exige une r\u00e9sidence effective. Analyse cas par cas indispensable.<\/p>\n<\/details>\n\n\n\n<details>\n  <summary><strong>Delagu\u00eda &#038; Luz\u00f3n propose-t-il un accompagnement en fran\u00e7ais ?<\/strong><\/summary>\n  <p>Absolument. Notre cabinet, bas\u00e9 \u00e0 Valencia depuis 65 ans, dispose d\u2019une \u00e9quipe bilingue (fran\u00e7ais\/espagnol) sp\u00e9cialis\u00e9e en <strong>fiscalit\u00e9 internationale<\/strong>, <strong>droit immobilier<\/strong> et <strong>successions transfrontali\u00e8res<\/strong>. Nous accompagnons une client\u00e8le majoritairement francophone (80 %).<\/p>\n<\/details>\n\n\n\n<h2 class=\"wp-block-heading\">Cas pratiques (2026)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Cas 1 : IRPF d\u2019un salari\u00e9 \u00e0 Barcelone<\/h3>\n\n\n\n<p>Jean, ing\u00e9nieur, per\u00e7oit 50 000 \u20ac\/an. En Catalogne (taux global ~25 %), il paie ~12 500 \u20ac d\u2019IRPF. En France, il aurait pay\u00e9 plus (taux marginal 30 % + cotisations sociales plus \u00e9lev\u00e9es).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cas 2 : Imp\u00f4t sur la fortune<\/h3>\n\n\n\n<p>Claire et Marc poss\u00e8dent un appartement \u00e0 Paris (1,4 M\u20ac) et ach\u00e8tent une villa \u00e0 Valencia (500 k\u20ac). En tant que r\u00e9sidents espagnols, leur patrimoine total (1,9 M\u20ac) d\u00e9passe le seuil de 700 k\u20ac + 300 k\u20ac \u2192 ils paient l\u2019ISP. En France, ils paieraient l\u2019IFI (seuil 1,3 M\u20ac).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cas 3 : TVA sur les achats courants<\/h3>\n\n\n\n<p>Sophie paie 21 % d\u2019IVA sur ses meubles en Espagne vs 20 % de TVA en France. Mais en Espagne, les taux r\u00e9duits (10 % ou 4 %) s\u2019appliquent \u00e0 plus de cat\u00e9gories (ex. : travaux, \u00e9nergie).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Interview : F\u00e9lix de la Gu\u00eda Mu\u00f1oz, Avocat fiscaliste \u00e0 Valencia<\/h2>\n\n\n\n<p><strong>F\u00e9lix de la Gu\u00eda Mu\u00f1oz<\/strong>, co-fondateur de Delagu\u00eda &#038; Luz\u00f3n, accompagne depuis plus de 25 ans des expatri\u00e9s francophones. Voici ses r\u00e9ponses aux questions les plus fr\u00e9quentes :<\/p>\n\n\n\n<ul>\n  <li><strong>Q : Quelle est la premi\u00e8re erreur fiscale des expatri\u00e9s ?<\/strong><br>\n  <em>R : S\u2019installer sans r\u00e9gulariser leur r\u00e9sidence fiscale. L\u2019administration croise d\u00e9sormais les donn\u00e9es du padr\u00f3n, des \u00e9coles et des banques.<\/em><\/li>\n  <li><strong>Q : Peut-on avoir deux r\u00e9sidences fiscales dans un couple ?<\/strong><br>\n  <em>R : Non. Si la famille vit en Espagne (\u00e9cole, sant\u00e9), les deux conjoints sont pr\u00e9sum\u00e9s r\u00e9sidents fiscaux espagnols.<\/em><\/li>\n  <li><strong>Q : Fiscalit\u00e9 espagnole > fran\u00e7aise ?<\/strong><br>\n  <em>R : Pour les salari\u00e9s ou entrepreneurs, souvent oui (moins de charges sociales, ISP variable). Pour les retrait\u00e9s, c\u2019est plus nuanc\u00e9.<\/em><\/li>\n  <li><strong>Q : Comment \u00e9viter les ennuis fiscaux ?<\/strong><br>\n  <em>R : Planifiez. Anticipez la date de transfert, les plus-values, la structure de d\u00e9tention de vos biens.<\/em><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"color:#718472;font-size:2rem;font-weight:600;\">Lexique fiscal espagnol (2026)<\/h2>\n\n\n\n<ul>\n  <li><strong>Agencia Tributaria<\/strong> : administration fiscale espagnole.<\/li>\n  <li><strong>Borrador<\/strong> : projet de d\u00e9claration d\u2019imp\u00f4t.<\/li>\n  <li><strong>Ganancia patrimonial<\/strong> : plus-value immobili\u00e8re.<\/li>\n  <li><strong>IBI<\/strong> : taxe fonci\u00e8re.<\/li>\n  <li><strong>IGIC<\/strong> : TVA aux Canaries.<\/li>\n  <li><strong>IPSI<\/strong> : TVA \u00e0 Ceuta\/Melilla.<\/li>\n  <li><strong>IRNR<\/strong> : imp\u00f4t des non-r\u00e9sidents.<\/li>\n  <li><strong>IRPF<\/strong> : imp\u00f4t sur le revenu des r\u00e9sidents.<\/li>\n  <li><strong>ISP<\/strong> : imp\u00f4t sur la fortune.<\/li>\n  <li><strong>ISD<\/strong> : droits de succession et donations.<\/li>\n  <li><strong>ITP<\/strong> : imp\u00f4t sur les biens anciens.<\/li>\n  <li><strong>IVA<\/strong> : TVA espagnole.<\/li>\n<\/ul>\n\n\n\n<p><strong>Besoin d\u2019une analyse personnalis\u00e9e de votre situation fiscale en Espagne ?<\/strong><br>\n\ud83d\udcde +34 963 74 16 57 | \u2709\ufe0f <a href=\"mailto:admin@delaguialuzon.com\">admin@delaguialuzon.com<\/a><br>\n\ud83d\udccd Avinguda Regne de Valencia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p>\n\n\n\n<p>\ud83d\udd17 <a href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\">Premi\u00e8re consultation gratuite en fran\u00e7ais<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6022408 e-flex e-con-boxed e-con e-parent\" data-id=\"6022408\" 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-ecae098 elementor-widget elementor-widget-text-editor\" data-id=\"ecae098\" 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 class=\"cta cta--gris\" style=\"background:#f5f5f5;border:1px solid #e6e6e6;border-radius:14px;padding:28px 24px;margin:36px 0;\">\n  <h2 style=\"margin:0 0 10px 0;\">Pr\u00e9parez votre fiscalit\u00e9 avant l\u2019expatriation en Espagne<\/h2>\n  <p style=\"margin:0 0 8px 0;\">Anticipez vos obligations avec un accompagnement complet : <strong>fiscalit\u00e9 des expatri\u00e9s<\/strong>, optimisation IRPF\/IRNR et <strong>conformit\u00e9 fiscale Espagne<\/strong>. Notre \u00e9quipe \u00e0 Val\u00e8ncia vous guide pour s\u00e9curiser votre installation et vos investissements.<\/p>\n  <ul style=\"margin:12px 0 18px 18px;\">\n    <li>Diagnostic fiscal personnalis\u00e9 et plan d\u2019actions.<\/li>\n    <li>Simulation des imp\u00f4ts (IRPF\/IRNR, patrimoine, plus-values) et calendrier d\u00e9claratif.<\/li>\n    <li>Structuration d\u2019activit\u00e9 (freelance, SL) et coordination avec le <strong>droit des \u00e9trangers<\/strong>.<\/li>\n  <\/ul>\n\n  <div class=\"cta-actions\" style=\"display:flex;flex-wrap:wrap;gap:10px;margin-bottom:18px;\">\n    <a href=\"https:\/\/delaguialuzon.com\/fr\/services-conseils-fiscaux\/\" style=\"display:inline-block;padding:10px 14px;border-radius:10px;background:#1f4d90;color:#fff;text-decoration:none;\">Conseils fiscaux<\/a>\n    <a href=\"https:\/\/delaguialuzon.com\/fr\/droit-fiscal-et-comptabilite\/\" style=\"display:inline-block;padding:10px 14px;border-radius:10px;border:1px solid #1f4d90;color:#1f4d90;text-decoration:none;background:#fff;\">Droit fiscal &#038; comptabilit\u00e9<\/a>\n    <a href=\"https:\/\/delaguialuzon.com\/fr\/droit-des-etrangers\/\" style=\"display:inline-block;padding:10px 14px;border-radius:10px;border:1px solid #ccc;color:#333;text-decoration:none;background:#fff;\">Droit des \u00e9trangers<\/a>\n    <a href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\" style=\"display:inline-block;margin-left:auto;padding:10px 14px;border-radius:10px;background:#0f8b4c;color:#fff;text-decoration:none;\">Prendre rendez-vous<\/a>\n  <\/div>\n\n  <div class=\"cta-contact\" style=\"background:#ffffff;border:1px solid #ededed;border-radius:12px;padding:14px;\">\n    <h3 style=\"margin:0 0 8px 0;font-size:1.05rem;\">Contactez Delagu\u00eda &#038; Luz\u00f3n<\/h3>\n    <p style=\"margin:0 0 6px 0;\"><strong>Adresse :<\/strong> Avinguda Regne de Valencia, 6, 1\u00ba &#8211; 2\u00ba, 46005 Val\u00e8ncia (Espagne)<\/p>\n    <p style=\"margin:0 0 6px 0;\"><strong>Horaires :<\/strong> Lundi\u2013Jeudi 08&nbsp;h&nbsp;30\u201318&nbsp;h&nbsp;00 \u00b7 Vendredi 08&nbsp;h&nbsp;30\u201315&nbsp;h&nbsp;00<\/p>\n    <p style=\"margin:0 0 6px 0;\"><strong>T\u00e9l\u00e9phone :<\/strong> <a href=\"tel:+34963741657\" style=\"color:#1f4d90;text-decoration:none;\">+34&nbsp;963&nbsp;74&nbsp;16&nbsp;57<\/a><\/p>\n    <p style=\"margin:0 0 0 0;\"><strong>Email :<\/strong> \n      <a href=\"mailto:felix.delaguia@delaguialuzon.com\" style=\"color:#1f4d90;text-decoration:none;\">felix.delaguia@delaguialuzon.com<\/a> \u00b7 \n      <a href=\"mailto:sonia.gomezluzon@delaguialuzon.com\" style=\"color:#1f4d90;text-decoration:none;\">sonia.gomezluzon@delaguialuzon.com<\/a>\n    <\/p>\n  <\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d721ebc e-flex e-con-boxed e-con e-parent\" data-id=\"d721ebc\" 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-7b03513 elementor-widget elementor-widget-n-accordion\" data-id=\"7b03513\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1280\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1280\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les principaux imp\u00f4ts \u00e0 payer en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1280\" class=\"elementor-element elementor-element-78fed13 e-con-full e-flex e-con e-child\" data-id=\"78fed13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1280\" class=\"elementor-element elementor-element-0a5bbc4 e-flex e-con-boxed e-con e-child\" data-id=\"0a5bbc4\" 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-be9842a elementor-widget elementor-widget-text-editor\" data-id=\"be9842a\" 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<p>En Espagne, les imp\u00f4ts principaux incluent l&rsquo;IRPF pour les r\u00e9sidents, l&rsquo;IRNR pour les non-r\u00e9sidents, et la TVA (IVA) sur les biens et services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1281\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1281\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment est d\u00e9termin\u00e9e la r\u00e9sidence fiscale en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1281\" class=\"elementor-element elementor-element-b29a095 e-con-full e-flex e-con e-child\" data-id=\"b29a095\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1281\" class=\"elementor-element elementor-element-b3bd1fd e-flex e-con-boxed e-con e-child\" data-id=\"b3bd1fd\" 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-e67fa3c elementor-widget elementor-widget-text-editor\" data-id=\"e67fa3c\" 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<p>Vous \u00eates r\u00e9sident fiscal si vous passez plus de 183 jours en Espagne ou si votre centre d&rsquo;int\u00e9r\u00eats \u00e9conomiques y est situ\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1282\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1282\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les taux d'imposition en Espagne pour l'IRPF ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1282\" class=\"elementor-element elementor-element-ff98ea6 e-con-full e-flex e-con e-child\" data-id=\"ff98ea6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1282\" class=\"elementor-element elementor-element-2fbbf27 e-flex e-con-boxed e-con e-child\" data-id=\"2fbbf27\" 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-fd5e3a5 elementor-widget elementor-widget-text-editor\" data-id=\"fd5e3a5\" 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<p>Les taux d&rsquo;IRPF varient de 19 % \u00e0 47 %, selon le revenu et la communaut\u00e9 autonome. Ces taux peuvent changer chaque ann\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1283\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1283\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Existe-t-il une convention fiscale entre la France et l'Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1283\" class=\"elementor-element elementor-element-c534173 e-con-full e-flex e-con e-child\" data-id=\"c534173\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1283\" class=\"elementor-element elementor-element-058b7c9 e-flex e-con-boxed e-con e-child\" data-id=\"058b7c9\" 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-424ec50 elementor-widget elementor-widget-text-editor\" data-id=\"424ec50\" 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<p>Oui, une convention fiscale existe pour \u00e9viter la double imposition entre la France et l&rsquo;Espagne, couvrant les imp\u00f4ts sur le revenu et la fortune.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1284\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1284\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu'est-ce que la loi Beckham et comment en b\u00e9n\u00e9ficier ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1284\" class=\"elementor-element elementor-element-2167dbc e-con-full e-flex e-con e-child\" data-id=\"2167dbc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1284\" class=\"elementor-element elementor-element-6fd09c5 e-flex e-con-boxed e-con e-child\" data-id=\"6fd09c5\" 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-82fa559 elementor-widget elementor-widget-text-editor\" data-id=\"82fa559\" 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<p>La loi Beckham permet aux expatri\u00e9s de b\u00e9n\u00e9ficier d&rsquo;un r\u00e9gime fiscal favorable. Pour en b\u00e9n\u00e9ficier, il faut demander l&rsquo;application de ce r\u00e9gime au moment de l&rsquo;arriv\u00e9e en Espagne.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1285\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1285\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les d\u00e9lais pour d\u00e9clarer ses revenus en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1285\" class=\"elementor-element elementor-element-b32bf7e e-con-full e-flex e-con e-child\" data-id=\"b32bf7e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1285\" class=\"elementor-element elementor-element-7bb45c6 e-flex e-con-boxed e-con e-child\" data-id=\"7bb45c6\" 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-8b9f128 elementor-widget elementor-widget-text-editor\" data-id=\"8b9f128\" 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<p>La d\u00e9claration de l&rsquo;IRPF se fait g\u00e9n\u00e9ralement entre avril et juin chaque ann\u00e9e. Les dates exactes peuvent varier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1286\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1286\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles d\u00e9ductions fiscales sont disponibles pour les r\u00e9sidents espagnols ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1286\" class=\"elementor-element elementor-element-8a9a70f e-con-full e-flex e-con e-child\" data-id=\"8a9a70f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1286\" class=\"elementor-element elementor-element-b3c2960 e-flex e-con-boxed e-con e-child\" data-id=\"b3c2960\" 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-0841a06 elementor-widget elementor-widget-text-editor\" data-id=\"0841a06\" 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<p>Les r\u00e9sidents peuvent b\u00e9n\u00e9ficier de d\u00e9ductions pour des d\u00e9penses comme les dons, les investissements \u00e9cologiques, ou l&rsquo;achat de leur r\u00e9sidence principale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1287\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1287\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment le fisc espagnol contr\u00f4le-t-il la conformit\u00e9 fiscale ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1287\" class=\"elementor-element elementor-element-c303c64 e-con-full e-flex e-con e-child\" data-id=\"c303c64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1287\" class=\"elementor-element elementor-element-0e5bb53 e-flex e-con-boxed e-con e-child\" data-id=\"0e5bb53\" 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-57911b3 elementor-widget elementor-widget-text-editor\" data-id=\"57911b3\" 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<p>Le fisc espagnol utilise des v\u00e9rifications al\u00e9atoires, analyse des d\u00e9clarations et des audits pour assurer la conformit\u00e9 fiscale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container 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.lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/65e-anniversaire-delaguia-luzon\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"316\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/logo-65-aniversario.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/logo-65-aniversario.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/logo-65-aniversario-300x197.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/01\/logo-65-aniversario-768x505.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\"><br><span class=\"lwrp-list-link-title-text\">Delagu\u00eda &amp; Luz\u00f3n f\u00eate son 65e anniversaire<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/creer-une-startup-en-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"startup legal\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Choisir le bon statut juridique pour lancer sa startup en Espagne<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/cabinet-avocats-castellon\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/law-firm-in-castellon.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Cabinet d&#039;avocats \u00e0 Castell\u00f3n\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/law-firm-in-castellon.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/law-firm-in-castellon-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/02\/law-firm-in-castellon-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Cabinet d&#8217;avocats \u00e0 Castell\u00f3n<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/services-conseils-fiscaux\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-scaled.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Conseils fiscaux Valencia\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-scaled.jpg 2560w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-1024x683.jpg 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-768x513.jpg 768w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-1536x1025.jpg 1536w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/conseils-fiscaux-valencia-2048x1367.jpg 2048w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Conseils fiscaux<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/location-bien-immobilier-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"323\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/location_dun_bien_immobilier_en_Espagne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"renting in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/location_dun_bien_immobilier_en_Espagne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/location_dun_bien_immobilier_en_Espagne-300x202.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/location_dun_bien_immobilier_en_Espagne-768x517.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Nos 10 conseils sur la mise en location d&#8217;un bien immobilier en Espagne<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/conge-parental-autonomos\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"cong\u00e9 parental\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/06\/conge_parental_pour_-les_autonomos-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Tout savoir sur le cong\u00e9 parental pour les autonomos<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 espagnole : une analyse approfondie des imp\u00f4ts tels que l&rsquo;IRPF, la TVA et les droits de succession, offrant une vue d&rsquo;ensemble claire et d\u00e9taill\u00e9e.<\/p>\n","protected":false},"author":2,"featured_media":2707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[28],"tags":[],"class_list":["post-2645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2645","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/comments?post=2645"}],"version-history":[{"count":85,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2645\/revisions"}],"predecessor-version":[{"id":20818,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2645\/revisions\/20818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media\/2707"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media?parent=2645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/categories?post=2645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/tags?post=2645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}