{"id":2395,"date":"2025-09-15T12:06:12","date_gmt":"2025-09-15T10:06:12","guid":{"rendered":"https:\/\/www.gruppoaq.com\/operational-guide-to-the-tax-decree-o-j-no-177-of-august-1-2025-on-losses-vat-maxi-deduction-2025-2026-biennial-preventive-settlement-and-trade-fair-grants\/"},"modified":"2025-09-15T12:06:12","modified_gmt":"2025-09-15T10:06:12","slug":"operational-guide-to-the-tax-decree-o-j-no-177-of-august-1-2025-on-losses-vat-maxi-deduction-2025-2026-biennial-preventive-settlement-and-trade-fair-grants","status":"publish","type":"post","link":"https:\/\/www.gruppoaq.com\/en\/operational-guide-to-the-tax-decree-o-j-no-177-of-august-1-2025-on-losses-vat-maxi-deduction-2025-2026-biennial-preventive-settlement-and-trade-fair-grants\/","title":{"rendered":"Operational guide to the \u201ctax decree\u201d (O.J. no. 177 of August 1, 2025) on losses, VAT, maxi\u2011deduction, 2025\u20132026 biennial preventive settlement and trade fair grants"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\" id=\"guida-operativa-al-decreto-fiscale-g-u-n-177-del-1-agosto-2025-su-perdite-iva-maxi-deduzione-concordato-2025-2026-e-contributi-fiere\">Operational guide to the \u201ctax decree\u201d (O.J. no. 177 of August 1, 2025) on losses, VAT, maxi\u2011deduction, 2025\u20132026 biennial preventive settlement and trade fair grants<\/h4>\n\n\n\n<p>Law 108\/2025 (conversion of D.L. 84\/2025) updates rules and requirements with a direct impact on tax planning, administrative processes and development choices. There are four chapters to monitor: <strong>loss carryforward<\/strong> in extraordinary operations, <strong>VAT<\/strong> (reverse charge and split payment), <strong>maxi\u2011deduction<\/strong> of labor costs for employment increases, <strong>2025\u20132026 biennial preventive settlement<\/strong> for ISA subjects and we also point out a subsidy at the Lombardy Region level on <strong>non-repayable grants<\/strong> for participation in trade fairs in Italy (applications from <strong>October 8, 2025<\/strong>).<\/p>\n\n\n\n<p>To manage this phase well, three moves are required: update <strong>procedures and systems<\/strong> (accounts receivable\/payable, HR, management control), review <strong>contracts and internal baselines<\/strong> and set up <strong>cost\/benefit simulations<\/strong> to seize opportunities without exposing oneself to risks. The article summarizes what is changing, with practical indications on timing, documentation and control points.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_9c4fc9-36 .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_9c4fc9-36 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_9c4fc9-36\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"riporto-delle-perdite-test-di-vitalita-capienza-patrimoniale-e-timing-delle-operazioni\"><strong>Loss carryforward: vitality test, equity capacity and timing of operations<\/strong><\/h2>\n\n\n\n<p>The discipline of <strong>loss carryforward<\/strong> is reinforced to avoid unjustified carry-overs in the event of contributions, mergers and spin-offs. Two safeguards become decisive: the <strong>vitality test<\/strong> (minimum consistency of revenues and labor costs in the reference year) and <strong>equity capacity<\/strong> as a ceiling on carryforward losses. In reorganizations at <strong>current values<\/strong> (appraisal), <strong>capital contributions<\/strong> made in a previous period affect the limit to neutralize merely formal increases.<\/p>\n\n\n\n<p><strong>What it implies in practice:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The choice between <strong>accounting net equity<\/strong> and <strong>appraisal values<\/strong> is not neutral: the appraisal offers a more realistic snapshot but activates anti-avoidance constraints on contributions.<\/li>\n\n\n\n<li>The <strong>calendar<\/strong> between resolutions, appraisals and accounting effective dates influences the share actually carryable: the timing must be designed ex-ante.<\/li>\n\n\n\n<li>A <strong>scenario model<\/strong> (contribution vs merger vs sale) that measures effects on losses, interest expenses and other tax assets, and a <strong>substance-over-form dossier<\/strong> (industrial rationales, business analysis, tax working papers) are needed as support.<\/li>\n<\/ul>\n\n\n\n<p>For groups, coordination between tax, legal and corporate finance is essential; for SMEs, the most sensitive variable is the <strong>timing<\/strong> of operations compared to appraisals and financial statements closings.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_c5aa70-f4 .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_c5aa70-f4 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_c5aa70-f4\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"iva-reverse-charge-nella-logistica-e-rimodulazione-dello-split-payment\"><strong>VAT: reverse charge in logistics and reshaping of the split payment<\/strong><\/h2>\n\n\n\n<p>On the <strong>VAT<\/strong> front, intervention occurs on two lines:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Roll-out of the <strong>reverse charge<\/strong> mechanism in segments of the <strong>logistics chain<\/strong> (transport, handling, warehousing), also throughout the contract\/subcontract chain, with transitional phases and alignment with the EU framework.<\/li>\n\n\n\n<li><strong>Disapplication of the split payment<\/strong> for some counterparties (for example, specific listed issuers), with a return to the ordinary regime: the supplier returns to <strong>charging and paying<\/strong> VAT, the customer deducts according to general rules.<\/li>\n<\/ul>\n\n\n\n<p><strong>To implement the changes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Map <strong>contracts<\/strong> (contract\/subcontract) and identify potential reverse charge cases.<\/li>\n\n\n\n<li>Update <strong>ERP, VAT codes and master data<\/strong>; test a sample of documents before go-live.<\/li>\n\n\n\n<li>Review <strong>clauses<\/strong> on VAT liability, prices and payment terms, given the cash-flow variation for suppliers returning to the ordinary scheme.<\/li>\n<\/ul>\n\n\n\n<p>If a quick path is needed, the <strong>Gruppo AQ<\/strong> team can perform an end-to-end assessment (contracts, processes, system tests) with operational notes for customers and suppliers, reducing the risk of recurring errors.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_57b5c9-b7 .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_57b5c9-b7 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_57b5c9-b7\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"maxi-deduzione-per-incrementi-occupazionali-baseline-cumuli-e-calendario-assunzioni\"><strong>Maxi\u2011deduction for employment increases: baseline, accumulations and hiring schedule<\/strong><\/h2>\n\n\n\n<p>The <strong>maxi\u2011deduction<\/strong> of labor costs for <strong>new permanent hires<\/strong> is made more consistent with group dynamics: decreases in <strong>associated companies<\/strong> are no longer included in the calculation of the <strong>employment increase<\/strong> (subsidiaries remain relevant). The metric becomes more stable, but requires a rethinking of <strong>baselines<\/strong> and HR\u2011Tax reports.<\/p>\n\n\n\n<p><strong>How to set it up well:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Define a <strong>homogeneous baseline<\/strong> (average FTEs, periods, transformations) and a shared HR-Tax dashboard.<\/li>\n\n\n\n<li>Simulate <strong>scenarios<\/strong> with a mix of profiles, pay levels and onboarding times, verifying <strong>cumulability<\/strong> and priority with other incentives.<\/li>\n\n\n\n<li>Plan a <strong>hiring schedule<\/strong> consistent with the subsidized timeframe (including front-loading, if useful) and monitor <strong>turn-over<\/strong> to preserve the net increase.<\/li>\n<\/ul>\n\n\n\n<p>Operational example: concentrating 60\u201370% of hires in the first half of the year can increase the deductible base for the year and stabilize the increase. Where necessary, project support can include payroll, budget and <strong>probative reporting<\/strong>.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_99f35d-91 .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_99f35d-91 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_99f35d-91\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"concordato-preventivo-biennale-2025-2026-isa-quando-ha-senso-aderire-e-come-decidere-entro-il-30-09-2025\"><strong>2025\u20132026 biennial preventive settlement (ISA): when it makes sense to join and how to decide by 09\/30\/2025<\/strong><\/h2>\n\n\n\n<p>The <strong>biennial preventive settlement<\/strong> for ISA subjects offers <strong>predictability of the levy<\/strong> and mitigates the risk of assessment. The conversion clarifies coverage on past years and modulates benefits\/penalties in relation to joining.<\/p>\n\n\n\n<p><strong>To decide methodically:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compare <strong>standard taxes<\/strong> vs <strong>settled taxes<\/strong> over a two-year horizon.<\/li>\n\n\n\n<li>Perform <strong>sensitivity analysis<\/strong> (revenues, prices, costs) and evaluate the impact on <strong>cash-flow<\/strong> and covenants.<\/li>\n\n\n\n<li>Prepare a <strong>file<\/strong> (ISA, estimates, working papers) documenting the hypotheses and the choice.<\/li>\n<\/ul>\n\n\n\n<p>It is a sensible choice with <strong>volatile margins<\/strong> or difficulties in analytical reconstruction of the base; less recommended if expected profits are significantly lower than the settleable base.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_e649de-1b .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_e649de-1b .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_e649de-1b\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"contributi-mimit-per-fiere-in-italia-domande-dall-8-ottobre-2025\"><strong>MIMIT grants for trade fairs in Italy: applications from October 8, 2025<\/strong><\/h2>\n\n\n\n<p>MIMIT activates a <strong>non-repayable grant<\/strong> for participation in <strong>trade fairs in Italy<\/strong>, with <strong>applications opening on October 8, 2025<\/strong>. The measure supports <strong>commercial promotion<\/strong> on the domestic market.<\/p>\n\n\n\n<p>Typically eligible expenses: <strong>area fees<\/strong>, <strong>exhibition stands and technical services<\/strong>, <strong>sample transport and logistics<\/strong>, <strong>communication materials\/activities<\/strong> and any related <strong>consultancy services<\/strong>. Aid percentages and ceilings vary by size, sector and location; frequent priority is given to <strong>SMEs<\/strong>, start-ups and first-time exhibitors. <strong>To prepare:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Define a <strong>trade fair calendar<\/strong> and select events consistent with 2025\u20132026 objectives.<\/li>\n\n\n\n<li>Build an <strong>eligible budget<\/strong> with separate items and comparable quotes.<\/li>\n\n\n\n<li>Verify <strong>cumulability<\/strong> (de minimis) and alignment with other aids.<\/li>\n\n\n\n<li>Organize <strong>reporting<\/strong> and effectiveness KPIs (leads, appointments, offers, pipeline at 3\u20136\u201312 months).<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_8c99b3-e2 .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_8c99b3-e2 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_8c99b3-e2\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusioni\"><strong>Conclusions<\/strong><\/h2>\n\n\n\n<p>The innovations of <strong>Law 108\/2025<\/strong> require coordinated actions: realigning VAT processes, designing <strong>loss carryforwards<\/strong> with criteria and documents, orchestrating <strong>hiring plans<\/strong> for the maxi-deduction, evaluating <strong>CPB<\/strong> with numbers and preparing trade fair <strong>grant projects<\/strong> in time. The <strong>Gruppo AQ<\/strong> team can prepare an operational check and an executive plan for the next 90 days, with priorities, risks and KPIs, to transform the regulation into measurable results.<\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-1965_f71c21-e7 .kt-block-spacer{height:80px;}.wp-block-kadence-spacer.kt-block-spacer-1965_f71c21-e7 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-1965_f71c21-e7\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"lo-sapevi-che\"><strong>Did you know that\u2026?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The reverse charge is based on <strong>Art. 17 of DPR 633\/1972<\/strong> and is modulated to counter fraud in supply chains with multiple subjects. Current text: <a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:presidente.repubblica:decreto:1972-10-26;633!vig=\" target=\"_blank\" rel=\"noreferrer noopener\">DPR 633\/1972 \u2013 IVA<\/a>.<\/li>\n\n\n\n<li>The split payment is governed by <strong>Art. 17\u2011ter of DPR 633\/1972<\/strong>; the EU has authorized Italy to maintain it until June 30, 2026 with specific conditions: <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dec_impl\/2023\/1553\/oj\" target=\"_blank\" rel=\"noreferrer noopener\">Implementing Decision (EU) 2023\/1553<\/a>.<\/li>\n\n\n\n<li>The official text of <strong>Law 108\/2025<\/strong> can be consulted in O.J. no. 177 of 08\/01\/2025: <a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/gu\/2025\/08\/01\/177\/sg\" target=\"_blank\" rel=\"noreferrer noopener\">Official Journal \u2013 General Series 177\/2025<\/a>.<\/li>\n\n\n\n<li>The coordinated text of <strong>Law 108\/2025<\/strong> is also available on Normattiva: <a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:legge:2025-08-01;108\" target=\"_blank\" rel=\"noreferrer noopener\">Normattiva \u2013 Law August 1, 2025, no. 108<\/a>.<\/li>\n\n\n\n<li>The notices for trade fair grants are published in the <strong>Incentives<\/strong> section of MIMIT: <a href=\"https:\/\/www.mimit.gov.it\/it\/incentivi\/interventi-a-favore-del-settore-fieristico-e-dei-mercati-rionali\" target=\"_blank\" rel=\"noreferrer noopener\">Interventions in favor of the exhibition sector<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"faq\"><strong>FAQ<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Who is most exposed to the new rules on losses?<\/strong><br>Companies planning contributions, mergers or spin-offs: vitality tests, equity capacity verification and a coordinated calendar of appraisals, resolutions and accounting effective dates are needed.<\/li>\n\n\n\n<li><strong>Reverse charge in logistics: do I have to change invoicing immediately?<\/strong><br>Upon publication of the detailed implementing acts: map contracts, update VAT codes and test flows before go-live.<\/li>\n\n\n\n<li><strong>Does the stop to split payment apply to all PAs?<\/strong><br>No. The disapplication concerns specific counterparties; towards the PA, split payment remains in the cases provided for. A timely check of customer master data is required.<\/li>\n\n\n\n<li><strong>Maxi-deduction: how is the employment increase measured?<\/strong><br>On a net basis; subsidiaries count, not associated companies. Baselines and transformations must be tracked in an HR-Tax dashboard.<\/li>\n\n\n\n<li><strong>2025\u20132026 CPB: how do I decide if it is worth it?<\/strong><br>Comparison between standard taxes and settled taxes, sensitivity on margins and analysis of installments and covenants. The choice must be documented.<\/li>\n\n\n\n<li><strong>Trade fair grant: what documents are needed?<\/strong><br>Event calendar, budget\/quotes, DURC, declarations on accumulations; for reporting: invoices, receipts and evidence of activities.<\/li>\n<\/ul>\n\n\n\n<p><strong>Sources<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list has-small-font-size\">\n<li><a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/gu\/2025\/08\/01\/177\/sg\" target=\"_blank\" rel=\"noreferrer noopener\">Official Journal \u2013 General Series no. 177 of 08\/01\/2025<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:legge:2025-08-01;108\" target=\"_blank\" rel=\"noreferrer noopener\">Normattiva \u2013 Law August 1, 2025, no. 108 (conversion of D.L. 84\/2025)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:presidente.repubblica:decreto:1972-10-26;633!vig=\" target=\"_blank\" rel=\"noreferrer noopener\">Normattiva \u2013 DPR October 26, 1972, no. 633 (VAT) \u2013 current text (Artt. 17 and 17\u2011ter)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/dec_impl\/2023\/1553\/oj\" target=\"_blank\" rel=\"noreferrer noopener\">EUR\u2011Lex \u2013 Implementing Decision (EU) 2023\/1553 on split payment<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mimit.gov.it\/it\/incentivi\/interventi-a-favore-del-settore-fieristico-e-dei-mercati-rionali\" target=\"_blank\" rel=\"noreferrer noopener\">MIMIT \u2013 Interventions in favor of the exhibition sector<\/a><\/li>\n<\/ul>\n\n","protected":false},"excerpt":{"rendered":"<p>Law 108\/2025: operational updates on losses, VAT, maxi-deduction, 2025\u20132026 CPB and MIMIT grants for trade fairs (applications from 10\/08\/2025). Checklist, deadlines and what to do immediately.<\/p>\n","protected":false},"author":1,"featured_media":1966,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_gspb_post_css":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-senza-categoria"],"acf":[],"taxonomy_info":{"category":[{"value":1,"label":"Senza categoria"}]},"featured_image_src_large":["https:\/\/www.gruppoaq.com\/wp-content\/uploads\/2025\/09\/Gruppo-AQ-Legge-1082025-cosa-cambia-per-imprese-e-professionisti-1024x713.jpg",1024,713,true],"author_info":{"display_name":"adminer","author_link":"#"},"comment_info":0,"category_info":[{"term_id":1,"name":"Senza categoria","slug":"senza-categoria","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":60,"filter":"raw","term_order":"0","cat_ID":1,"category_count":60,"category_description":"","cat_name":"Senza categoria","category_nicename":"senza-categoria","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/posts\/2395","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/comments?post=2395"}],"version-history":[{"count":0,"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/posts\/2395\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/media\/1966"}],"wp:attachment":[{"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/media?parent=2395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/categories?post=2395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gruppoaq.com\/en\/wp-json\/wp\/v2\/tags?post=2395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}