{"id":18430,"date":"2026-09-10T18:07:51","date_gmt":"2026-09-10T23:07:51","guid":{"rendered":"https:\/\/nexo.legal\/colombia-business-tax-deadlines-september-2026\/"},"modified":"2026-09-10T18:07:51","modified_gmt":"2026-09-10T23:07:51","slug":"colombia-business-tax-deadlines-september-2026","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/colombia-business-tax-deadlines-september-2026\/","title":{"rendered":"Calendario Tributario DIAN 2026: Los Otros Vencimientos de Septiembre (Adem\u00e1s de la Renta)"},"content":{"rendered":"<p><em>Reviewed by Mauricio Naranjo, Director of the Tax and Accounting Area at Nexo Legal. Tax Law specialist (Universidad Externado de Colombia), Master&#8217;s in Procedural Law.<\/em><\/p>\n<p><strong>Quick answer:<\/strong> September 2026 isn&#8217;t just the month for personal income tax returns. The <strong>DIAN tax deadlines Colombia 2026<\/strong> calendar also brings, in parallel, a second block of due dates for companies and withholding agents: bimonthly VAT, withholding tax, the Simple Tax Regime (RST), and transfer pricing all fall <strong>between September 9 and 22<\/strong>, staggered by the last digit of the NIT (tax ID). On top of that, there&#8217;s a block of <strong>six obligations sharing a single date, September 14<\/strong> \u2014 from the carbon tax to the second installment of the corporate wealth tax \u2014 that don&#8217;t depend on the NIT and apply the same day to everyone required to file. If your company has already handled the personal income tax return for its partners or legal representatives, this is the list of what&#8217;s still outstanding.<\/p>\n<p><img decoding=\"async\" alt=\"Alarm clock spelling out tax time, representing DIAN tax deadlines Colombia 2026\" src=\"https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/body-1.webp\" title=\"\"><\/p>\n<hr \/>\n<h2>Tabla de Contenido<\/h2>\n<ol>\n<li><a href=\"#why-different\">Por qu\u00e9 este calendario es distinto al de la declaraci\u00f3n de renta<\/a><\/li>\n<li><a href=\"#block-nit\">Bloque 1: vencimientos del 9 al 22 de septiembre (por NIT)<\/a><\/li>\n<li><a href=\"#block-14\">Bloque 2: vencimientos de fecha \u00fanica \u2014 14 de septiembre<\/a><\/li>\n<li><a href=\"#ica\">Industria y Comercio (ICA): por qu\u00e9 no est\u00e1 en esta lista<\/a><\/li>\n<li><a href=\"#confirm-date\">C\u00f3mo confirmar tu fecha exacta por NIT<\/a><\/li>\n<li><a href=\"#penalties\">Qu\u00e9 pasa si te atrasas<\/a><\/li>\n<li><a href=\"#faq\">Preguntas Frecuentes<\/a><\/li>\n<\/ol>\n<hr \/>\n<h2 id=\"why-different\">Por qu\u00e9 este calendario es distinto al de la declaraci\u00f3n de renta<\/h2>\n<p>If you searched for &#8220;DIAN tax deadlines Colombia 2026,&#8221; you&#8217;ve probably already seen that September is also the month for personal income tax returns, with deadlines running from September 1 to 28 based on the last digit of the taxpayer&#8217;s c\u00e9dula. <strong>That deadline is not the subject of this article.<\/strong> We already covered it in detail here:<\/p>\n<ul>\n<li><a href=\"https:\/\/nexo.legal\/colombia-income-tax-return-2026-calendar\/\">Colombia income tax return 2026 calendar<\/a> \u2014 exact dates by c\u00e9dula digit.<\/li>\n<li><a href=\"https:\/\/nexo.legal\/colombia-late-tax-filing-penalty-2026\/\">Colombia late tax filing penalties in 2026<\/a> \u2014 what happens if you miss the deadline.<\/li>\n<\/ul>\n<p>This article groups what falls <strong>outside<\/strong> that conversation: the obligations for companies, withholding agents, and VAT-responsible entities that also come due in September, but rarely show up in the same roundup because they follow their own deadline logic \u2014 some by NIT, others with a single fixed date for everyone.<\/p>\n<hr \/>\n<h2 id=\"block-nit\">Bloque 1: vencimientos del 9 al 22 de septiembre (por NIT)<\/h2>\n<p>These obligations are staggered according to the <strong>last digit of the NIT, not counting the verification digit<\/strong> (Decreto 2229 de 2023). Verified directly against the <a href=\"https:\/\/www.dian.gov.co\/Paginas\/CalendarioTributario.aspx\" target=\"_blank\" rel=\"noopener\">DIAN&#8217;s official tax calendar PDF<\/a>: <strong>six separate obligations share exactly the same date table<\/strong> for September 2026.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u00daltimo d\u00edgito del NIT<\/th>\n<th>Fecha de vencimiento<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>9 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>10 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>11 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>14 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>15 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>16 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>17 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>18 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>21 de septiembre<\/td>\n<\/tr>\n<tr>\n<td>0<\/td>\n<td>22 de septiembre<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Esta misma tabla aplica, sin variaci\u00f3n, a las seis obligaciones siguientes:<\/p>\n<table>\n<thead>\n<tr>\n<th>Obligaci\u00f3n<\/th>\n<th>Per\u00edodo que cubre<\/th>\n<th>Aplica a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>IVA (bimestral)<\/td>\n<td>Julio \u2013 agosto 2026<\/td>\n<td>Responsables de IVA con periodicidad bimestral<\/td>\n<\/tr>\n<tr>\n<td>Retenci\u00f3n en la fuente<\/td>\n<td>Agosto 2026<\/td>\n<td>Agentes retenedores y autorretenedores de renta<\/td>\n<\/tr>\n<tr>\n<td>IVA cuatrimestral<\/td>\n<td>Mayo \u2013 agosto 2026<\/td>\n<td>Responsables de IVA con periodicidad cuatrimestral<\/td>\n<\/tr>\n<tr>\n<td>R\u00e9gimen Simple de Tributaci\u00f3n (RST) \u2014 anticipo bimestral<\/td>\n<td>Julio \u2013 agosto 2026<\/td>\n<td>Empresas inscritas en el RST<\/td>\n<\/tr>\n<tr>\n<td>Precios de transferencia \u2014 declaraci\u00f3n informativa<\/td>\n<td>A\u00f1o gravable 2025<\/td>\n<td>Contribuyentes obligados seg\u00fan topes de patrimonio\/ingresos con operaciones con vinculados del exterior o en zona franca<\/td>\n<\/tr>\n<tr>\n<td>Precios de transferencia \u2014 documentaci\u00f3n comprobatoria (informe local e informe maestro)<\/td>\n<td>A\u00f1o gravable 2025<\/td>\n<td>Mismo grupo que declaraci\u00f3n informativa, con topes propios (m\u00e1s altos)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" alt=\"DIAN tax deadlines Colombia 2026 table by last digit of NIT, from September 9 to September 22\" src=\"https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/body-2.webp\" title=\"\"><\/p>\n<p>In addition, the <strong>National Consumption Tax (INC)<\/strong> \u2014 on plastic bags and cannabis, among other categories \u2014 is due &#8220;on the same dates as bimonthly VAT,&#8221; according to the official calendar itself, meaning the same table above.<\/p>\n<p><em>Verified 2026-09-10 by extracting directly from the DIAN&#8217;s official PDF (not secondary sources) \u2014 the tables for these obligations are, digit by digit, identical to each other for September 2026.<\/em><\/p>\n<hr \/>\n<h2 id=\"block-14\">Bloque 2: vencimientos de fecha \u00fanica \u2014 14 de septiembre<\/h2>\n<p>Unlike the block above, these six obligations <strong>don&#8217;t depend on the NIT<\/strong> \u2014 they&#8217;re due on the same day for everyone required to file.<\/p>\n<table>\n<thead>\n<tr>\n<th>Obligaci\u00f3n<\/th>\n<th>Per\u00edodo que cubre<\/th>\n<th>Fecha de vencimiento<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Impuesto Nacional a la Gasolina y ACPM<\/td>\n<td>Agosto 2026<\/td>\n<td>14 de septiembre de 2026<\/td>\n<\/tr>\n<tr>\n<td>Impuesto Nacional al Carbono<\/td>\n<td>Julio \u2013 agosto 2026<\/td>\n<td>14 de septiembre de 2026<\/td>\n<\/tr>\n<tr>\n<td>Impuesto a las Bebidas Ultraprocesadas Azucaradas y Alimentos Ultraprocesados<\/td>\n<td>Julio \u2013 agosto 2026<\/td>\n<td>14 de septiembre de 2026<\/td>\n<\/tr>\n<tr>\n<td>IVA \u2014 prestadores de servicios desde el exterior<\/td>\n<td>Julio \u2013 agosto 2026<\/td>\n<td>14 de septiembre de 2026<\/td>\n<\/tr>\n<tr>\n<td>PES \u2014 Presencia Econ\u00f3mica Significativa (no residentes\/no domiciliados)<\/td>\n<td>Julio \u2013 agosto 2026<\/td>\n<td>14 de septiembre de 2026<\/td>\n<\/tr>\n<tr>\n<td>Impuesto al Patrimonio \u2014 segunda cuota (personas jur\u00eddicas)<\/td>\n<td>A\u00f1o gravable 2026<\/td>\n<td>14 de septiembre de 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Dos aclaraciones importantes sobre esta lista:<\/p>\n<ul>\n<li><strong>SEP (Significant Economic Presence)<\/strong> is the obligation that tends to raise the most questions: it applies to companies that are neither residents nor domiciled in Colombia and that sell goods or digital services to Colombian customers above the income and interaction thresholds set by the DIAN. If your company operates only from within Colombia with a physical presence, this probably doesn&#8217;t apply to you \u2014 but it does apply to foreign parent companies selling into Colombia without a local entity.<\/li>\n<li><strong>The September 14 second installment of the wealth tax is the corporate one (legal entities)<\/strong> \u2014 a separate, temporary tax for 2026, distinct from the wealth tax that applies to individuals. If your question is about an individual&#8217;s tax (a partner, shareholder, or you personally), the right guide is <a href=\"https:\/\/nexo.legal\/wealth-tax-colombia-2026\/\">wealth tax for individuals in Colombia 2026<\/a>; if it&#8217;s about your company&#8217;s tax, check <a href=\"https:\/\/nexo.legal\/impuesto-al-patrimonio-2026-empresas-colombia\/\">2026 wealth tax for companies in Colombia<\/a>, where we cover the threshold, the rates, and the Constitutional Court ruling that confirmed the tax is in force.<\/li>\n<\/ul>\n<hr \/>\n<h2 id=\"ica\">Industria y Comercio (ICA): por qu\u00e9 no est\u00e1 en esta lista<\/h2>\n<p>If you&#8217;re searching for &#8220;industry and commerce tax return&#8221; alongside the DIAN calendar, it&#8217;s worth clarifying something many guides blend together without warning: <strong>ICA is a municipal tax, not a national one<\/strong> \u2014 it isn&#8217;t administered by the DIAN but by each city&#8217;s mayor&#8217;s office or Secretar\u00eda de Hacienda (Medell\u00edn, Bogot\u00e1, Cali, etc. each run their own independent calendars). There&#8217;s no single September date that applies nationwide. If your company operates in multiple municipalities, confirm the ICA calendar directly with each one&#8217;s Secretar\u00eda de Hacienda \u2014 don&#8217;t assume it matches the DIAN dates in this article.<\/p>\n<hr \/>\n<h2 id=\"confirm-date\">C\u00f3mo confirmar tu fecha exacta por NIT<\/h2>\n<p><img decoding=\"async\" alt=\"Business owner calculating tax filings with a calculator and notebook ahead of DIAN tax deadlines Colombia 2026\" src=\"https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/body-3.webp\" title=\"\"><\/p>\n<p>Para las obligaciones del Bloque 1 (las que dependen del \u00faltimo d\u00edgito de tu NIT), el paso m\u00e1s seguro es:<\/p>\n<ol>\n<li>Find the <strong>last digit of your NIT, excluding the verification digit<\/strong> (the final number before the hyphen that almost no one uses for this).<\/li>\n<li>Check the <a href=\"https:\/\/www.dian.gov.co\/Paginas\/CalendarioTributario.aspx\" target=\"_blank\" rel=\"noopener\">DIAN&#8217;s official tax calendar<\/a> or ask your accountant to confirm the exact day within the September 9\u201322 window.<\/li>\n<li>If your company is classified as a <strong>Gran Contribuyente<\/strong> (Large Taxpayer), your deadlines may differ from those of a regular company \u2014 confirm your classification before relying on the general table.<\/li>\n<\/ol>\n<hr \/>\n<h2 id=\"penalties\">Qu\u00e9 pasa si te atrasas<\/h2>\n<p>Filing or paying any of these obligations late triggers a late-filing penalty (a percentage of the tax owed for each month or fraction of a month of delay) plus default interest calculated at the DIAN&#8217;s official rate. If your delay is specifically on a personal income tax return, we&#8217;ve already covered the full penalty breakdown in <a href=\"https:\/\/nexo.legal\/colombia-late-tax-filing-penalty-2026\/\">Colombia late tax filing penalties in 2026<\/a> \u2014 the calculation mechanism is the same general DIAN framework, just applied to a different tax than the ones in this article.<\/p>\n<hr \/>\n<h2>Habla con Contabilidad Antes del 9 de Septiembre<\/h2>\n<p><img decoding=\"async\" alt=\"Nexo Legal tax and accounting team, advisors on DIAN tax deadlines Colombia 2026\" src=\"https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/body-4.webp\" title=\"\"><\/p>\n<p>With six obligations grouped into a single date (September 14) and another six spread across a two-week window by NIT, this is exactly the kind of month where a foreign company operating in Colombia can lose track of an obligation it didn&#8217;t know applied to it \u2014 especially SEP, if your parent company sells into Colombia without a local entity, or transfer pricing, if you have transactions with related parties abroad. Our <a href=\"https:\/\/nexo.legal\/home\/service-areas\/boutique-tax-and-accounting-firm-taxes-in-colombia\/\">tax and accounting team<\/a> can confirm which of these obligations actually apply to your company and your exact date by NIT before the deadline hits \u2014 not after.<\/p>\n<hr \/>\n<h2 id=\"faq\">Preguntas Frecuentes<\/h2>\n<p><strong>What are the September 2026 tax deadlines for companies in Colombia, besides income tax?<\/strong><br \/>\nSix obligations are due between September 9 and 22 based on the last digit of the NIT (bimonthly VAT, withholding tax, the National Consumption Tax, the RST advance payment, and transfer pricing), and another six share a single date, September 14 (gasoline\/ACPM, carbon tax, ultra-processed beverages, VAT on services from abroad, SEP, and the second installment of the corporate wealth tax).<\/p>\n<p><strong>Is the September 2026 DIAN tax calendar the same for personal income tax and for companies?<\/strong><br \/>\nNo. Personal income tax returns are due September 1-28, based on the taxpayer&#8217;s c\u00e9dula digit \u2014 see our <a href=\"https:\/\/nexo.legal\/colombia-income-tax-return-2026-calendar\/\">2026 income tax return calendar guide<\/a>. This article covers exclusively the obligations for companies and withholding agents, which run in parallel on their own deadline logic.<\/p>\n<p><strong>What is the SEP obligation, and who has to pay it on September 14?<\/strong><br \/>\nSEP stands for Significant Economic Presence: an obligation for companies that are neither residents nor domiciled in Colombia and that sell goods or digital services to Colombian customers above certain income and interaction thresholds. It doesn&#8217;t apply to most companies operating physically from within Colombia.<\/p>\n<p><strong>Does the industry and commerce tax return (ICA) come due on the same day as these DIAN obligations?<\/strong><br \/>\nNot necessarily. ICA is a municipal tax administered by each mayor&#8217;s office, not by the DIAN, so its calendar is independent and varies by municipality. Confirm it directly with your local Secretar\u00eda de Hacienda.<\/p>\n<p><strong>What happens if my company is late paying transfer pricing or the September wealth tax installment?<\/strong><br \/>\nA late-filing penalty applies, calculated as a percentage of the tax owed for each month or fraction of a month of delay, plus default interest at the DIAN&#8217;s official rate, counted from the day after the deadline.<\/p>\n<hr \/>\n<p><em>Published: September 2026 \u2014 Nexo Legal<\/em><\/p>\n<p><em>Sources: <a href=\"https:\/\/www.dian.gov.co\/Paginas\/CalendarioTributario.aspx\" target=\"_blank\" rel=\"noopener\">DIAN&#8217;s official 2026 tax calendar (PDF)<\/a> \u2014 extracted and verified digit by digit on 2026-09-10 | Decreto 2229 de 2023 (staggering by last NIT digit).<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Reviewed by Mauricio Naranjo, Director of the Tax and Accounting Area at Nexo Legal. Tax Law specialist (Universidad Externado de Colombia), Master&#8217;s in\u2026<\/p>","protected":false},"author":1,"featured_media":18429,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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Colombia 2026 for businesses: VAT, withholding, transfer pricing and wealth tax due dates, by NIT digit and fixed September dates.","rank_math_focus_keyword":"DIAN tax deadlines Colombia 2026"},"categories":[1,313],"tags":[205,315,314,318,317,316,319],"coauthors":[62],"class_list":["post-18430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-taxes-and-accounting","tag-colombia-tax-compliance-2026","tag-colombia-vat-deadlines","tag-dian-tax-calendar-2026","tag-impuesto-al-patrimonio-empresas-colombia","tag-precios-de-transferencia-colombia","tag-retencion-en-la-fuente-colombia","tag-rst-colombia"],"rttpg_featured_image_url":{"full":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026.webp",1200,800,false],"landscape":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026.webp",1200,800,false],"portraits":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026.webp",1200,800,false],"thumbnail":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026-150x150.webp",150,150,true],"medium":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026-300x200.webp",300,200,true],"large":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026-1024x683.webp",1024,683,true],"1536x1536":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026.webp",1200,800,false],"2048x2048":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026.webp",1200,800,false],"trp-custom-language-flag":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026-18x12.webp",18,12,true],"bm-post-thumb":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026-250x250.webp",250,250,true],"bm-post-medium":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/09\/colombia-business-tax-deadlines-september-2026-480x250.webp",480,250,true]},"rttpg_author":{"display_name":"Daniela Hern\u00e1ndez","author_link":"https:\/\/nexo.legal\/es\/author\/direccioncomercial\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/nexo.legal\/es\/all\/\" rel=\"category tag\">All<\/a> <a href=\"https:\/\/nexo.legal\/es\/taxes-and-accounting\/\" rel=\"category tag\">Taxes and Accounting<\/a>","rttpg_excerpt":"Reviewed by Mauricio Naranjo, Director of the Tax and Accounting Area at Nexo Legal. Tax Law specialist (Universidad Externado de Colombia), Master's in\u2026","_links":{"self":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts\/18430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/comments?post=18430"}],"version-history":[{"count":0,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts\/18430\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/media\/18429"}],"wp:attachment":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/media?parent=18430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/categories?post=18430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/tags?post=18430"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/coauthors?post=18430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}