{"id":4850,"date":"2026-01-07T08:37:15","date_gmt":"2026-01-07T08:37:15","guid":{"rendered":"https:\/\/pruymannconsulting.com\/obligaciones-fiscales-enero-2026\/"},"modified":"2026-01-07T08:37:15","modified_gmt":"2026-01-07T08:37:15","slug":"obligaciones-fiscales-enero-2026","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/obligaciones-fiscales-enero-2026\/","title":{"rendered":"Obligaciones fiscales \u2013 Enero 2026"},"content":{"rendered":"<p data-end=\"413\" data-start=\"223\">Finaliza el ejercicio 2025 y se inicia un nuevo a\u00f1o fiscal, por lo que resulta imprescindible revisar el <strong data-end=\"411\" data-start=\"328\">calendario de obligaciones tributarias correspondientes al mes de enero de 2026<\/strong>.<\/p>\n<p data-end=\"605\" data-start=\"415\">A continuaci\u00f3n, se detallan los principales plazos y modelos a presentar. Para cualquier aclaraci\u00f3n o asistencia en la preparaci\u00f3n y presentaci\u00f3n de declaraciones, quedamos a su disposici\u00f3n.<\/p>\n<hr data-end=\"610\" data-start=\"607\" \/>\n<h2 data-end=\"643\" data-start=\"612\">Hasta el 12 de enero de 2026<\/h2>\n<h3 data-end=\"660\" data-start=\"645\">INTRASTAT<\/h3>\n<p data-end=\"706\" data-start=\"661\"><strong data-end=\"706\" data-start=\"661\">Estad\u00edstica del comercio intracomunitario<\/strong><\/p>\n<ul>\n<li data-end=\"784\" data-start=\"708\">\n<p data-end=\"784\" data-start=\"710\"><strong data-end=\"728\" data-start=\"710\">Diciembre 2025<\/strong><br data-end=\"731\" data-start=\"728\" \/><br \/>\n\tObligados al suministro de informaci\u00f3n estad\u00edstica.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"789\" data-start=\"786\" \/>\n<h2 data-end=\"822\" data-start=\"791\">Hasta el 20 de enero de 2026<\/h2>\n<h3 data-end=\"862\" data-start=\"824\">IRPF e Impuesto sobre Sociedades<\/h3>\n<p data-end=\"898\" data-start=\"863\"><strong data-end=\"898\" data-start=\"863\">Retenciones e ingresos a cuenta<\/strong><\/p>\n<p data-end=\"1346\" data-start=\"900\">Retenciones e ingresos a cuenta correspondientes a rendimientos del trabajo, actividades econ\u00f3micas, premios, determinadas ganancias patrimoniales, imputaciones de renta, ganancias derivadas de acciones y participaciones en Instituciones de Inversi\u00f3n Colectiva, rentas del arrendamiento de inmuebles urbanos, capital mobiliario, personas autorizadas y saldos en cuentas, as\u00ed como rentas obtenidas por no residentes sin establecimiento permanente.<\/p>\n<ul>\n<li data-end=\"1450\" data-start=\"1348\">\n<p data-end=\"1450\" data-start=\"1350\"><strong data-end=\"1387\" data-start=\"1350\">Diciembre 2025 (grandes empresas)<\/strong>:<br data-end=\"1391\" data-start=\"1388\" \/><br \/>\n\tModelos <strong data-end=\"1449\" data-start=\"1401\">111, 115, 117, 123, 124, 126, 128, 216 y 230<\/strong>.<\/p>\n<\/li>\n<li data-end=\"1547\" data-start=\"1452\">\n<p data-end=\"1547\" data-start=\"1454\"><strong data-end=\"1479\" data-start=\"1454\">Cuarto trimestre 2025<\/strong>:<br data-end=\"1483\" data-start=\"1480\" \/><br \/>\n\tModelos <strong data-end=\"1546\" data-start=\"1493\">111, 115, 117, 123, 124, 126, 128, 136, 210 y 216<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"1552\" data-start=\"1549\" \/>\n<h3 data-end=\"1561\" data-start=\"1554\">IVA<\/h3>\n<ul>\n<li data-end=\"1685\" data-start=\"1563\">\n<p data-end=\"1685\" data-start=\"1565\">Comunicaci\u00f3n de incorporaciones en el mes de diciembre al <strong data-end=\"1666\" data-start=\"1623\">r\u00e9gimen especial del grupo de entidades<\/strong>: <strong data-end=\"1682\" data-start=\"1668\">modelo 039<\/strong>.<\/p>\n<\/li>\n<li data-end=\"1900\" data-start=\"1686\">\n<p data-end=\"1900\" data-start=\"1688\">Solicitud de devoluci\u00f3n para sujetos pasivos en <strong data-end=\"1760\" data-start=\"1736\">r\u00e9gimen simplificado<\/strong> que ejerzan actividades de transporte de viajeros o mercanc\u00edas por carretera y adquieran determinados medios de transporte: <strong data-end=\"1899\" data-start=\"1885\">modelo 308<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"1905\" data-start=\"1902\" \/>\n<h3 data-end=\"1947\" data-start=\"1907\">Impuesto sobre las Primas de Seguros<\/h3>\n<ul>\n<li data-end=\"1986\" data-start=\"1949\">\n<p data-end=\"1986\" data-start=\"1951\"><strong data-end=\"1969\" data-start=\"1951\">Diciembre 2025<\/strong>: <strong data-end=\"1985\" data-start=\"1971\">modelo 430<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"1991\" data-start=\"1988\" \/>\n<h3 data-end=\"2032\" data-start=\"1993\">Impuestos Especiales de Fabricaci\u00f3n<\/h3>\n<ul>\n<li data-end=\"2102\" data-start=\"2034\">\n<p data-end=\"2102\" data-start=\"2036\"><strong data-end=\"2071\" data-start=\"2036\">Octubre 2025 (grandes empresas)<\/strong>: <strong data-end=\"2099\" data-start=\"2073\">modelos 561, 562 y 563<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2154\" data-start=\"2103\">\n<p data-end=\"2154\" data-start=\"2105\"><strong data-end=\"2123\" data-start=\"2105\">Diciembre 2025<\/strong>: <strong data-end=\"2151\" data-start=\"2125\">modelos 548, 566 y 581<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2262\" data-start=\"2155\">\n<p data-end=\"2178\" data-start=\"2157\"><strong data-end=\"2175\" data-start=\"2157\">Diciembre 2025<\/strong>:<\/p>\n<ul>\n<li data-end=\"2217\" data-start=\"2181\">\n<p data-end=\"2217\" data-start=\"2183\">Autoliquidaci\u00f3n: <strong data-end=\"2214\" data-start=\"2200\">modelo 573<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2262\" data-start=\"2220\">\n<p data-end=\"2262\" data-start=\"2222\">Solicitud de devoluci\u00f3n: <strong data-end=\"2261\" data-start=\"2247\">modelo A24<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-end=\"2321\" data-start=\"2263\">\n<p data-end=\"2321\" data-start=\"2265\"><strong data-end=\"2290\" data-start=\"2265\">Cuarto trimestre 2025<\/strong>: <strong data-end=\"2318\" data-start=\"2292\">modelos 521, 522 y 547<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2478\" data-start=\"2322\">\n<p data-end=\"2478\" data-start=\"2324\"><strong data-end=\"2371\" data-start=\"2324\">Cuarto trimestre 2025 &#8211; actividades V1 y F1<\/strong>:<br data-end=\"2375\" data-start=\"2372\" \/><br \/>\n\t<strong data-end=\"2391\" data-start=\"2377\">modelo 553<\/strong> (establecimientos autorizados para la llevanza de la contabilidad en soporte papel).<\/p>\n<\/li>\n<li data-end=\"2577\" data-start=\"2479\">\n<p data-end=\"2577\" data-start=\"2481\"><strong data-end=\"2534\" data-start=\"2481\">Cuarto trimestre 2025 &#8211; solicitudes de devoluci\u00f3n<\/strong>:<br data-end=\"2538\" data-start=\"2535\" \/><br \/>\n\t<strong data-end=\"2576\" data-start=\"2540\">modelos 506, 507, 508, 524 y 572<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2679\" data-start=\"2578\">\n<p data-end=\"2679\" data-start=\"2580\">Declaraci\u00f3n de operaciones por destinatarios registrados y representantes fiscales: <strong data-end=\"2678\" data-start=\"2664\">modelo 510<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"2684\" data-start=\"2681\" \/>\n<h3 data-end=\"2729\" data-start=\"2686\">Impuesto Especial sobre la Electricidad<\/h3>\n<ul>\n<li data-end=\"2789\" data-start=\"2731\">\n<p data-end=\"2789\" data-start=\"2733\"><strong data-end=\"2770\" data-start=\"2733\">Diciembre 2025 (grandes empresas)<\/strong>: <strong data-end=\"2786\" data-start=\"2772\">modelo 560<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2861\" data-start=\"2790\">\n<p data-end=\"2861\" data-start=\"2792\"><strong data-end=\"2844\" data-start=\"2792\">Cuarto trimestre 2025 (excepto grandes empresas)<\/strong>: <strong data-end=\"2860\" data-start=\"2846\">modelo 560<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"2866\" data-start=\"2863\" \/>\n<h3 data-end=\"2898\" data-start=\"2868\">Impuestos medioambientales<\/h3>\n<ul>\n<li data-end=\"3024\" data-start=\"2900\">\n<p data-end=\"3024\" data-start=\"2902\"><strong data-end=\"2920\" data-start=\"2902\">Diciembre 2025<\/strong>:<br data-end=\"2924\" data-start=\"2921\" \/><br \/>\n\tImpuesto especial sobre los envases de pl\u00e1stico no reutilizables. Autoliquidaci\u00f3n: <strong data-end=\"3023\" data-start=\"3009\">modelo 592<\/strong>.<\/p>\n<\/li>\n<li data-end=\"3413\" data-start=\"3025\">\n<p data-end=\"3055\" data-start=\"3027\"><strong data-end=\"3052\" data-start=\"3027\">Cuarto trimestre 2025<\/strong>:<\/p>\n<ul>\n<li data-end=\"3257\" data-start=\"3058\">\n<p data-end=\"3257\" data-start=\"3060\">Impuesto sobre los gases fluorados de efecto invernadero.<br data-end=\"3120\" data-start=\"3117\" \/><br \/>\n\t\tAutoliquidaci\u00f3n: <strong data-end=\"3155\" data-start=\"3141\">modelo 587<\/strong>.<br data-end=\"3159\" data-start=\"3156\" \/><br \/>\n\t\tSolicitud de devoluci\u00f3n: <strong data-end=\"3202\" data-start=\"3188\">modelo A23<\/strong>.<br data-end=\"3206\" data-start=\"3203\" \/><br \/>\n\t\tPresentaci\u00f3n de la contabilidad de existencias.<\/p>\n<\/li>\n<li data-end=\"3413\" data-start=\"3260\">\n<p data-end=\"3413\" data-start=\"3262\">Impuesto especial sobre los envases de pl\u00e1stico no reutilizables.<br data-end=\"3330\" data-start=\"3327\" \/><br \/>\n\t\tAutoliquidaci\u00f3n: <strong data-end=\"3365\" data-start=\"3351\">modelo 592<\/strong>.<br data-end=\"3369\" data-start=\"3366\" \/><br \/>\n\t\tSolicitud de devoluci\u00f3n: <strong data-end=\"3412\" data-start=\"3398\">modelo A22<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-end=\"3728\" data-start=\"3414\">\n<p data-end=\"3431\" data-start=\"3416\"><strong data-end=\"3428\" data-start=\"3416\">A\u00f1o 2025<\/strong>:<\/p>\n<\/li>\n<li data-end=\"3560\" data-start=\"3434\">\n<p data-end=\"3560\" data-start=\"3436\">Impuesto sobre la producci\u00f3n de combustible nuclear gastado y residuos radiactivos.<br data-end=\"3522\" data-start=\"3519\" \/><br \/>\n\tAutoliquidaci\u00f3n: <strong data-end=\"3557\" data-start=\"3543\">modelo 584<\/strong>.<\/p>\n<\/li>\n<li data-end=\"3728\" data-start=\"3563\">\n<p data-end=\"3728\" data-start=\"3565\">Impuesto sobre el almacenamiento de combustible nuclear gastado y residuos radiactivos en instalaciones centralizadas.<br data-end=\"3686\" data-start=\"3683\" \/><br \/>\n\tAutoliquidaci\u00f3n anual: <strong data-end=\"3727\" data-start=\"3713\">modelo 585<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"3733\" data-start=\"3730\" \/>\n<h3 data-end=\"3772\" data-start=\"3735\">Impuesto Especial sobre el Carb\u00f3n<\/h3>\n<ul>\n<li data-end=\"3820\" data-start=\"3774\">\n<p data-end=\"3820\" data-start=\"3776\"><strong data-end=\"3801\" data-start=\"3776\">Cuarto trimestre 2025<\/strong>: <strong data-end=\"3817\" data-start=\"3803\">modelo 595<\/strong>.<\/p>\n<\/li>\n<li data-end=\"3886\" data-start=\"3821\">\n<p data-end=\"3886\" data-start=\"3823\"><strong data-end=\"3835\" data-start=\"3823\">A\u00f1o 2025<\/strong>: Declaraci\u00f3n anual de operaciones: <strong data-end=\"3885\" data-start=\"3871\">modelo 596<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"3891\" data-start=\"3888\" \/>\n<h3 data-end=\"3941\" data-start=\"3893\">Impuesto sobre las Transacciones Financieras<\/h3>\n<ul>\n<li data-end=\"3980\" data-start=\"3943\">\n<p data-end=\"3980\" data-start=\"3945\"><strong data-end=\"3963\" data-start=\"3945\">Diciembre 2025<\/strong>: <strong data-end=\"3979\" data-start=\"3965\">modelo 604<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"3985\" data-start=\"3982\" \/>\n<h2 data-end=\"4018\" data-start=\"3987\">Hasta el 30 de enero de 2026<\/h2>\n<h3 data-end=\"4049\" data-start=\"4020\">IRPF &#8211; Pagos fraccionados<\/h3>\n<ul>\n<li data-end=\"4164\" data-start=\"4051\">\n<p data-end=\"4081\" data-start=\"4053\"><strong data-end=\"4078\" data-start=\"4053\">Cuarto trimestre 2025<\/strong>:<\/p>\n<ul>\n<li data-end=\"4123\" data-start=\"4084\">\n<p data-end=\"4123\" data-start=\"4086\">Estimaci\u00f3n directa: <strong data-end=\"4120\" data-start=\"4106\">modelo 130<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4164\" data-start=\"4126\">\n<p data-end=\"4164\" data-start=\"4128\">Estimaci\u00f3n objetiva: <strong data-end=\"4163\" data-start=\"4149\">modelo 131<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<hr data-end=\"4169\" data-start=\"4166\" \/>\n<h3 data-end=\"4178\" data-start=\"4171\">IVA<\/h3>\n<ul>\n<li data-end=\"4385\" data-start=\"4180\">\n<p data-end=\"4203\" data-start=\"4182\"><strong data-end=\"4200\" data-start=\"4182\">Diciembre 2025<\/strong>:<\/p>\n<ul>\n<li data-end=\"4242\" data-start=\"4206\">\n<p data-end=\"4242\" data-start=\"4208\">Autoliquidaci\u00f3n: <strong data-end=\"4239\" data-start=\"4225\">modelo 303<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4304\" data-start=\"4245\">\n<p data-end=\"4304\" data-start=\"4247\">Grupo de entidades (modelo individual): <strong data-end=\"4301\" data-start=\"4287\">modelo 322<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4385\" data-start=\"4307\">\n<p data-end=\"4385\" data-start=\"4309\">Declaraci\u00f3n recapitulativa de operaciones intracomunitarias: <strong data-end=\"4384\" data-start=\"4370\">modelo 349<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-end=\"4482\" data-start=\"4386\">\n<p data-end=\"4482\" data-start=\"4388\"><strong data-end=\"4417\" data-start=\"4388\">Diciembre 2025 o a\u00f1o 2025<\/strong>:<br data-end=\"4421\" data-start=\"4418\" \/><br \/>\n\tOperaciones asimiladas a las importaciones: <strong data-end=\"4481\" data-start=\"4467\">modelo 380<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4759\" data-start=\"4483\">\n<p data-end=\"4513\" data-start=\"4485\"><strong data-end=\"4510\" data-start=\"4485\">Cuarto trimestre 2025<\/strong>:<\/p>\n<\/li>\n<li data-end=\"4552\" data-start=\"4516\">\n<p data-end=\"4552\" data-start=\"4518\">Autoliquidaci\u00f3n: <strong data-end=\"4549\" data-start=\"4535\">modelo 303<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4612\" data-start=\"4555\">\n<p data-end=\"4612\" data-start=\"4557\">Declaraci\u00f3n-liquidaci\u00f3n no peri\u00f3dica: <strong data-end=\"4609\" data-start=\"4595\">modelo 309<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4695\" data-start=\"4615\">\n<p data-end=\"4695\" data-start=\"4617\">Declaraci\u00f3n recapitulativa de operaciones intracomunitarias: <strong data-end=\"4692\" data-start=\"4678\">modelo 349<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4759\" data-start=\"4698\">\n<p data-end=\"4759\" data-start=\"4700\">Operaciones asimiladas a las importaciones: <strong data-end=\"4758\" data-start=\"4744\">modelo 380<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4805\" data-start=\"4760\">\n<p data-end=\"4805\" data-start=\"4762\"><strong data-end=\"4788\" data-start=\"4762\">Resumen anual IVA 2025<\/strong>: <strong data-end=\"4804\" data-start=\"4790\">modelo 390<\/strong>.<\/p>\n<\/li>\n<li data-end=\"4925\" data-start=\"4806\">\n<p data-end=\"4925\" data-start=\"4808\">Solicitud de devoluci\u00f3n de cuotas reembolsadas a viajeros por empresarios en recargo de equivalencia: <strong data-end=\"4924\" data-start=\"4910\">modelo 308<\/strong>.<\/p>\n<\/li>\n<li data-end=\"5040\" data-start=\"4926\">\n<p data-end=\"5040\" data-start=\"4928\">Regularizaci\u00f3n de las proporciones de tributaci\u00f3n anteriores al inicio habitual de la actividad: <strong data-end=\"5039\" data-start=\"5025\">modelo 318<\/strong>.<\/p>\n<\/li>\n<li data-end=\"5142\" data-start=\"5041\">\n<p data-end=\"5142\" data-start=\"5043\">Reintegro de compensaciones del r\u00e9gimen especial de agricultura, ganader\u00eda y pesca: <strong data-end=\"5141\" data-start=\"5127\">modelo 341<\/strong>.<\/p>\n<\/li>\n<li data-end=\"5303\" data-start=\"5143\">\n<p data-end=\"5303\" data-start=\"5145\">Opci\u00f3n o revocaci\u00f3n de la aplicaci\u00f3n de la prorrata especial para 2026 y siguientes, si la actividad se inici\u00f3 en el \u00faltimo trimestre de 2025: <strong data-end=\"5302\" data-start=\"5288\">modelo 036<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"5308\" data-start=\"5305\" \/>\n<h3 data-end=\"5340\" data-start=\"5310\">Impuestos medioambientales<\/h3>\n<ul>\n<li data-end=\"5514\" data-start=\"5342\">\n<p data-end=\"5514\" data-start=\"5344\"><strong data-end=\"5369\" data-start=\"5344\">Cuarto trimestre 2025<\/strong>:<br data-end=\"5373\" data-start=\"5370\" \/><br \/>\n\tImpuesto sobre el dep\u00f3sito de residuos en vertederos, la incineraci\u00f3n y la coincineraci\u00f3n de residuos.<br data-end=\"5480\" data-start=\"5477\" \/><br \/>\n\tAutoliquidaci\u00f3n: <strong data-end=\"5513\" data-start=\"5499\">modelo 593<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"5519\" data-start=\"5516\" \/>\n<h2 data-end=\"5552\" data-start=\"5521\">Hasta el 31 de enero de 2026<\/h2>\n<h3 data-end=\"5580\" data-start=\"5554\">IVA &#8211; Ventanilla \u00fanica<\/h3>\n<ul>\n<li data-end=\"5670\" data-start=\"5582\">\n<p data-end=\"5670\" data-start=\"5584\"><strong data-end=\"5602\" data-start=\"5584\">Diciembre 2025<\/strong>:<br data-end=\"5606\" data-start=\"5603\" \/><br \/>\n\tVentanilla \u00fanica &#8211; <strong data-end=\"5653\" data-start=\"5627\">R\u00e9gimen de importaci\u00f3n<\/strong>: <strong data-end=\"5669\" data-start=\"5655\">modelo 369<\/strong>.<\/p>\n<\/li>\n<li data-end=\"5776\" data-start=\"5671\">\n<p data-end=\"5776\" data-start=\"5673\"><strong data-end=\"5698\" data-start=\"5673\">Cuarto trimestre 2025<\/strong>:<br data-end=\"5702\" data-start=\"5699\" \/><br \/>\n\tVentanilla \u00fanica &#8211; <strong data-end=\"5759\" data-start=\"5723\">Reg\u00edmenes exterior y de la Uni\u00f3n<\/strong>: <strong data-end=\"5775\" data-start=\"5761\">modelo 369<\/strong>.<\/p>\n<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Finaliza el ejercicio 2025 y se inicia un nuevo a\u00f1o fiscal, por lo que resulta imprescindible revisar el calendario de obligaciones tributarias correspondientes al mes de enero de 2026. A continuaci\u00f3n, se detallan los principales plazos y modelos a presentar. Para cualquier aclaraci\u00f3n o asistencia en la preparaci\u00f3n y presentaci\u00f3n de declaraciones, quedamos a su [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4849,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","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":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4850"}],"version-history":[{"count":0,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4850\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4849"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}