{"id":3500,"date":"2026-06-19T08:00:00","date_gmt":"2026-06-19T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3500"},"modified":"2026-06-16T13:16:53","modified_gmt":"2026-06-16T11:16:53","slug":"depreciation-in-a-business-lease","status":"publish","type":"post","link":"https:\/\/www.studiolombardolarosi.it\/en\/2026\/06\/19\/depreciation-in-a-business-lease\/","title":{"rendered":"Depreciation in a Business Lease: Who Has the Right to Deduct It? The Court of Cassation Rules"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c73f37c428ff17721e3f667a783425a2 wp-block-paragraph\">Who has the right to deduct depreciation when a business is leased out? This is far from a trivial question \u2014 it directly affects the <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> position of both the lessor and the lessee. With <strong>Ruling No. 19129 of 11 June 2026<\/strong>, the Italian Court of Cassation has finally provided a clear answer on how <strong>depreciation in a business lease<\/strong> works: it belongs to the lessee, not to the owner. In this guide, <strong>Studio Lombardo Larosi<\/strong> explains why, what the practical consequences are, and what you need to do to handle this situation correctly.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-26974d6a159ef4e8d615f1d4e0e87ca8\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#what-is-depreciation\">What is depreciation and why does it matter in a business lease<\/a><\/li><li><a href=\"#business-lease-tax-transfer\">Business lease: how the tax transfer works<\/a><\/li><li><a href=\"#who-deducts-depreciation\">Who deducts depreciation in a business lease: the Court of Cassation&#8217;s answer<\/a><\/li><li><a href=\"#courts-reasoning\">The Court&#8217;s reasoning: the risk of wear follows use<\/a><\/li><li><a href=\"#what-changes-in-practice\">Depreciation in a business lease: what changes in practice for lessee and lessor<\/a><ul><li><a href=\"#for-the-lessee\">For the lessee<\/a><\/li><li><a href=\"#for-the-lessor\">For the lessor<\/a><\/li><\/ul><\/li><li><a href=\"#summary-table\">Summary table: depreciation in a business lease<\/a><\/li><li><a href=\"#mistakes-to-avoid\">Mistakes to avoid in managing depreciation in a business lease<\/a><\/li><li><a href=\"#download-infographic\">Download the infographic PDF \u2014 Depreciation in a Business Lease<\/a><\/li><li><a href=\"#faq\">Frequently asked questions (FAQ) \u2014 Depreciation in a Business Lease<\/a><\/li><li><a href=\"#do-you-have-a-business-lease\">Do you have a business lease and want to handle depreciation correctly?<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"what-is-depreciation\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c0a1e64a96a997e17e685add1123625a\"><strong>What is depreciation and why does it matter in a business lease<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c72492898042d8333cc7ce45cff73c40 wp-block-paragraph\">Depreciation is the accounting and tax process by which the cost of a fixed asset is spread across its useful life. Each year, a portion of the asset&#8217;s original value is deducted from business income, reflecting the progressive economic consumption of that asset: its physical wear and tear, deterioration from continued use, or technological obsolescence.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a62d3ae5f0f43f3d3c6186414b9a2011 wp-block-paragraph\">When it comes to <strong>depreciation in a business lease<\/strong>, the picture becomes more complex: the fixed assets legally belong to the lessor, but are used day-to-day by the lessee in their operations. This misalignment between ownership and use is precisely the tax issue that the Court of Cassation resolved with Ruling No. 19129\/2026.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"business-lease-tax-transfer\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d9a4a1baa58a30dc9bbb2d6c15dd1973\"><strong>Business lease: how the tax transfer works<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-jakubzerdzicki-34088260-1024x683.jpg\" alt=\"Depreciation in a Business Lease\" class=\"wp-image-3078\" srcset=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-jakubzerdzicki-34088260-1024x683.jpg 1024w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-jakubzerdzicki-34088260-300x200.jpg 300w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-jakubzerdzicki-34088260-768x512.jpg 768w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-jakubzerdzicki-34088260-1536x1025.jpg 1536w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-jakubzerdzicki-34088260-2048x1366.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Depreciation in a Business Lease<\/figcaption><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6c34e8325e703cea78ed1e63c17cf5b5 wp-block-paragraph\">A business lease is a contract under which the owner of a business (the lessor) temporarily grants another party (the lessee) the right to use the entire business or a branch of it, in exchange for a periodic payment. Unlike a business sale, ownership remains with the lessor: the lessee acquires only the right of use.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-07566e6464d123457d97e10acdadb011 wp-block-paragraph\">From a tax perspective, however, the lessee steps into the <strong>tax position<\/strong> of the lessor with regard to the assets included in the leased business. This means the lessee inherits not only the assets themselves, but also their fiscally recognised values, the remaining depreciation schedules, and \u2014 as clarified by the Court of Cassation \u2014 the right and obligation to continue depreciating those assets within its own business income.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"who-deducts-depreciation\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-ead4803585364318f235c095c7fed999\"><strong>Who deducts depreciation in a business lease: the Court of Cassation&#8217;s answer<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-58d67290866f15fb3b72c643c614e940 wp-block-paragraph\">With Ruling No. 19129 of 11 June 2026, the Court of Cassation established a clear principle: the right to deduct <strong>depreciation in a business lease<\/strong> belongs to the <strong>lessee<\/strong>, not the lessor.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e2e2bee4c14b0a53d77c83acbb577331 wp-block-paragraph\">The Court&#8217;s criterion is that of <strong>responsibility for maintenance<\/strong>: the right to deduct depreciation belongs to whoever is obliged to ensure the conservation and operational efficiency of the business complex. Under a business lease, this obligation falls on the lessee. It is the lessee who uses the assets every day, subjects them to wear and deterioration, and must keep them in working order. It is therefore logical and correct that the lessee records the cost of this consumption in its own tax accounts.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"courts-reasoning\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-c8985ca3537806b4884c774287f8292e\"><strong>The Court&#8217;s reasoning: the risk of wear follows use<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-d7b46889f2d51d53318b706a4576be94 wp-block-paragraph\">The Court of Cassation&#8217;s reasoning rests on a basic economic principle: the value of a fixed asset declines as it is used. This loss in value \u2014 whether from intensive use, normal physical deterioration, or technological obsolescence \u2014 is a real cost that affects the economic activity of whoever uses the asset.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e4875f4b7e4c1ab5a70b8df3f76bb1e8 wp-block-paragraph\">Since it is the lessee who uses the business assets, it is the lessee who bears this risk and this cost. The financial results of the lessee&#8217;s operations must therefore reflect the cost associated with the wear and deterioration of those assets. Excluding depreciation from the lessee&#8217;s income statement would distort the true picture of its activity, artificially inflating taxable income.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-701290ea1757685d27ce8771393aef85 wp-block-paragraph\">In short: in a <strong>business lease<\/strong>, the economic risk of asset deterioration transfers \u2014 together with the use of the assets \u2014 from the legal and economic sphere of the lessor to that of the lessee. Depreciation follows this transfer.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"what-changes-in-practice\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-0c72885434972fbac5b474213bc61d22\"><strong>Depreciation in a business lease: what changes in practice for lessee and lessor<\/strong><\/h2>\n\n\n\n<h3 id=\"for-the-lessee\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d8a4e4cdb1852c51f1f0d347c4339c2d\"><strong>For the lessee<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-7a466fbea08ffd742bc898a544dfb80f\">\n<li>Has the right to deduct the depreciation instalments on the assets included in the leased business<\/li>\n\n\n\n<li>Steps into the fiscally recognised values of the assets, continuing the depreciation schedule already begun by the lessor<\/li>\n\n\n\n<li>Must correctly report the depreciable assets and their related charges in the tax return<\/li>\n\n\n\n<li>Assumes the economic risk arising from the deterioration, use, and technological obsolescence of the assets<\/li>\n<\/ul>\n\n\n\n<h3 id=\"for-the-lessor\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-f83a5754cb34898ac5b6acc972c37889\"><strong>For the lessor<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-b6b358f0bc9e99d9f10716b477aead59\">\n<li>Has no right to deduct depreciation on the assets transferred under the lease<\/li>\n\n\n\n<li>Continues to receive the lease payment, which constitutes the relevant taxable income<\/li>\n\n\n\n<li>Does not bear the risk of asset deterioration during the lease period: the cost of asset consumption falls on the lessee<\/li>\n\n\n\n<li>Must avoid deducting depreciation instalments in the tax return for assets included in the leased business<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"summary-table\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-8c453e3b10016ef1c0de14f8a47ca1ea\"><strong>Summary table: depreciation in a business lease<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><tbody><tr><td><strong>Aspect<\/strong><\/td><td><strong>Lessor<\/strong><\/td><td><strong>Lessee<\/strong><\/td><\/tr><tr><td>Ownership of assets<\/td><td>\u2705 Remains the owner<\/td><td>\u274c Not the owner<\/td><\/tr><tr><td>Use of assets<\/td><td>\u274c Does not use the assets<\/td><td>\u2705 Uses the assets every day<\/td><\/tr><tr><td>Risk of deterioration<\/td><td>\u274c Transferred to the lessee<\/td><td>\u2705 Borne by the lessee<\/td><\/tr><tr><td>Maintenance obligation<\/td><td>\u274c Transferred to the lessee<\/td><td>\u2705 Borne by the lessee<\/td><\/tr><tr><td>Depreciation deduction<\/td><td>\u274c Not entitled<\/td><td>\u2705 Entitled (Cass. No. 19129\/2026)<\/td><\/tr><tr><td>Relevant taxable income<\/td><td>Lease payments received<\/td><td>Business income from operations<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"mistakes-to-avoid\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-d0c00f29b03546bf9409ad5103038440\"><strong>Mistakes to avoid in managing depreciation in a business lease<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-5c30e82d00b7feff9a7ecb0f9e7c5f15 wp-block-paragraph\">In light of Ruling No. 19129\/2026, it is important to avoid several common errors that can expose both parties to tax challenges:<\/p>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-272c83f24b9790c88d0c983d407a71fe\">\n<li><strong>The lessor continues to deduct depreciation after signing the lease<\/strong> \u2014 This is the most common and most risky error. Once the business lease is in place, the lessor has no legal basis to deduct depreciation on the assets transferred under the contract.<\/li>\n\n\n\n<li><strong>The lessee does not record depreciation<\/strong> \u2014 Conversely, a lessee who fails to record depreciation instalments produces an inaccurate picture of its business income, exposing itself to challenge in a tax audit.<\/li>\n\n\n\n<li><strong>Failure to step into the fiscally recognised values<\/strong> \u2014 The lessee must continue the depreciation schedule at the values already recognised in the lessor&#8217;s accounts, not start from scratch or apply different rates.<\/li>\n\n\n\n<li><strong>Inadequate contractual documentation<\/strong> \u2014 The business lease must be in written form, registered with the Revenue Agency, and must clearly list all the assets included in the business complex.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"download-infographic\" class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-e01dba483eb2697d57d324e7245c2455\"><strong><a href=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/06\/infografica_affitto_azienda_en.pdf\" data-type=\"attachment\" data-id=\"3503\">Download the infographic PDF<\/a><\/strong> <strong>\u2014 Depreciation in a Business Lease<\/strong><\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/06\/infografica_affitto_azienda_en.pdf\" type=\"application\/pdf\" style=\"width:100%;height:255px\" aria-label=\"Embed of infografica_affitto_azienda_en.\"><\/object><a id=\"wp-block-file--media-6f2caf77-ceac-4046-a426-b1f8979bcf0a\" href=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/06\/infografica_affitto_azienda_en.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">infografica_affitto_azienda_en<\/a><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"faq\" class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-84961a4ad59546e35c6c7b773bb4ebf7\"><strong>Frequently asked questions (FAQ)<\/strong> \u2014 <strong>Depreciation in a Business Lease<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c533b1f7f5613ad12f892a667ff81432 wp-block-paragraph\">\ud83d\udccc <strong>Can the lessor continue to deduct depreciation during the lease period?<\/strong><br>\u27a1\ufe0f No. According to the Court of Cassation (Ruling No. 19129\/2026), the right to deduct depreciation belongs to the lessee, who assumes the risk of asset deterioration. The lessor has no basis to deduct depreciation on assets included in the leased business.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7c13abdd58b6a7f5ca44ae8577a67fa0 wp-block-paragraph\">\ud83d\udccc <strong>Does the lessee have to restart the depreciation schedule from zero?<\/strong><br>\u27a1\ufe0f No. The lessee steps into the lessor&#8217;s tax position and continues the depreciation schedule already in place, applying the rates and fiscally recognised values held by the lessor at the time the lease was signed.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-c95ad1a6179d3e06577bebebeb3bde5a wp-block-paragraph\">\ud83d\udccc <strong>What happens if both the lessor and the lessee have deducted depreciation in the same year?<\/strong><br>\u27a1\ufe0f This constitutes a duplication of deductions that exposes both parties to tax challenge. The tax returns concerned must be corrected by removing the deductions that were not legitimate. It is strongly advisable to consult a tax adviser to manage the regularisation process.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a4ce9bf3b5d4edb16f5810c4d570ea94 wp-block-paragraph\">\ud83d\udccc <strong>Does this principle also apply to the lease of a business branch?<\/strong><br>\u27a1\ufe0f Yes. Ruling No. 19129\/2026 expressly refers to depreciable assets included in a business that has been leased out \u2014 a principle that applies both to the lease of an entire business and to the temporary transfer of a single business branch.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" class=\"wp-block-cover__image-background wp-image-1143 size-full\" alt=\"Depreciation in a Business Lease\" src=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/www.studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center has-third-color has-text-color\" id=\"do-you-have-a-business-lease\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Do you have a business lease and want to handle depreciation correctly?<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-center has-third-color has-text-color has-tiny-font-size wp-block-paragraph\" style=\"font-style:normal;font-weight:300\">Studio Lombardo Larosi assists you with the correct tax management of <strong>depreciation in a business lease<\/strong>, with the drafting of the contract and with the review of your tax return. Contact us for a personalised consultation.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/www.studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who has the right to deduct depreciation when a business is leased out? This is far from a trivial question \u2014 it directly affects the tax position of both the lessor and the lessee. With Ruling No. 19129 of 11 June 2026, the Italian Court of Cassation has finally provided a clear answer on how [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,19,20],"tags":[494],"class_list":["post-3500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-consulting","category-tax","tag-depreciation-in-a-business-leas"],"_links":{"self":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3500"}],"version-history":[{"count":2,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3500\/revisions"}],"predecessor-version":[{"id":3522,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3500\/revisions\/3522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/3502"}],"wp:attachment":[{"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}