{"id":5015,"date":"2025-03-06T08:50:13","date_gmt":"2025-03-06T08:50:13","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=5015"},"modified":"2025-03-06T08:57:00","modified_gmt":"2025-03-06T08:57:00","slug":"obratnoe-nalogooblozenie-uslugi-v-estonii","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/obratnoe-nalogooblozenie-uslugi-v-estonii\/","title":{"rendered":"Inversi\u00f3n impositiva de los servicios en Estonia"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5015\" class=\"elementor elementor-5015\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-36f3a7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36f3a7c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-564a531\" data-id=\"564a531\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fb4adb elementor-widget elementor-widget-text-editor\" data-id=\"3fb4adb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Muchos empresarios, sobre todo propietarios de peque\u00f1as empresas, se plantean preguntas sobre la imposici\u00f3n inversa de los servicios. Esto ocurre cuando la obligaci\u00f3n de calcular y pagar el IVA se traslada del vendedor al comprador del servicio. En este art\u00edculo entenderemos c\u00f3mo se utiliza la inversi\u00f3n impositiva de los servicios en Estonia y c\u00f3mo se refleja correctamente en la declaraci\u00f3n del KMD.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24614a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24614a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2851ed7\" data-id=\"2851ed7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e63538c elementor-widget elementor-widget-heading\" data-id=\"e63538c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es la inversi\u00f3n impositiva?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef99a3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef99a3f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d3d052\" data-id=\"8d3d052\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c32f13 elementor-widget elementor-widget-text-editor\" data-id=\"8c32f13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La inversi\u00f3n del sujeto pasivo es un mecanismo por el que el comprador de un servicio calcula y declara el impuesto sobre el volumen de negocios (IVA) en lugar del vendedor. Esta situaci\u00f3n suele darse cuando se compran servicios a empresas extranjeras. El tipo del IVA en Estonia es de <\/span><b>22%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6122933 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6122933\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43b350a\" data-id=\"43b350a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5efb92 elementor-widget elementor-widget-heading\" data-id=\"f5efb92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo se aplica la inversi\u00f3n fiscal?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35cf094 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"35cf094\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04e161c\" data-id=\"04e161c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eee19b9 elementor-widget elementor-widget-text-editor\" data-id=\"eee19b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La inversi\u00f3n impositiva se aplica si:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compra un servicio a una empresa extranjera (de otro pa\u00eds de la UE o de fuera de la UE);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Su empresa est\u00e1 registrada como contribuyente del IVA en Estonia;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El servicio se utiliza actualmente en Estonia;<\/span><\/li><\/ul><p><b>Ejemplo:<\/b><span style=\"font-weight: 400;\"> Su empresa encarga el dise\u00f1o de una p\u00e1gina web a una empresa de Letonia. La empresa letona emite una factura sin impuestos, indicando \"inversi\u00f3n del sujeto pasivo\". En este caso, es su empresa la que tiene que calcular y declarar ella misma el IVA 22%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-540aed6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"540aed6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34233ac\" data-id=\"34233ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d7934d elementor-widget elementor-widget-heading\" data-id=\"3d7934d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo se reflejan los impuestos atrasados en la declaraci\u00f3n de KMD?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84a5ce2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84a5ce2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e4dd22\" data-id=\"3e4dd22\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10e1afe elementor-widget elementor-widget-text-editor\" data-id=\"10e1afe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A menudo, las peque\u00f1as empresas se sorprenden al ver el importe de los impuestos atrasados no s\u00f3lo en la l\u00ednea 6 de la declaraci\u00f3n del KMD, sino tambi\u00e9n en la l\u00ednea 1. Esto nos lleva a preguntarnos: \"\u00bfPor qu\u00e9 el contable lo ha anotado en la l\u00ednea 1, si no son nuestras ventas?\". En realidad, es correcto:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En la l\u00ednea <\/span><b>6<\/b><span style=\"font-weight: 400;\"> (\"Servicios adquiridos a un contribuyente de otro pa\u00eds de la UE\") muestra el importe neto del servicio sin IVA. Por ejemplo, 1.000 euros por el dise\u00f1o de un sitio web.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En la l\u00ednea <\/span><b>1<\/b><span style=\"font-weight: 400;\"> (\"Volumen de negocios imponible\") tambi\u00e9n aparecer\u00e1 como 1.000 euros, aunque no se trate de sus ingresos por ventas. Se trata de un requisito legal para que la Agencia Tributaria pueda comprobar que usted mismo ha calculado el IVA.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">El impuesto inverso 22% (220 euros de 1.000 euros) se reconoce como impuesto devengado y como impuesto deducible. El importe final del impuesto ser\u00e1 cero.<\/span><\/p><p><span style=\"font-weight: 400;\">Si la compra se realiz\u00f3 a una empresa extranjera no perteneciente a la Uni\u00f3n Europea, la situaci\u00f3n ser\u00e1 similar, s\u00f3lo que se utilizar\u00e1 la l\u00ednea 7 en lugar de la 6.<\/span><\/p><p><b>Hay excepciones a esta regla, pero est\u00e1n relacionadas con los matices de la fiscalidad de los bienes. Puede leer sobre ello en <a href=\"https:\/\/accres.eu\/es\/accres_html\/ru\/tax-risks-goods-in-eu\/\" target=\"_blank\" rel=\"noopener\">nuestro art\u00edculo<\/a> sobre el tema.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ce24325 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ce24325\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-785f534\" data-id=\"785f534\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36ec6fb elementor-widget elementor-widget-heading\" data-id=\"36ec6fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo no se aplica la inversi\u00f3n fiscal?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f47ff36 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f47ff36\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c148b48\" data-id=\"c148b48\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ed9e17 elementor-widget elementor-widget-text-editor\" data-id=\"1ed9e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Es importante saber que, en Estonia, la inversi\u00f3n fiscal s\u00f3lo se aplica en determinados casos (por ejemplo, al comprar chatarra o determinados metales). Si compra servicios a una empresa estonia, lo normal es que reciba una factura normal con el IVA 22% ya a\u00f1adido. Es decir, la inversi\u00f3n impositiva afecta principalmente a las compras a empresas extranjeras. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c37981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c37981\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7149e49\" data-id=\"7149e49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c194b2 elementor-widget elementor-widget-heading\" data-id=\"2c194b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Base jur\u00eddica<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1800f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1800f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d27d43\" data-id=\"8d27d43\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fe54d6 elementor-widget elementor-widget-text-editor\" data-id=\"2fe54d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">El principal documento que regula la inversi\u00f3n fiscal en Estonia es la Ley del Impuesto sobre las Ventas (K\u00e4ibemaksuseadus). Los apartados m\u00e1s importantes que tratan esta cuesti\u00f3n son: \u00a710, \u00a737 \u0438 \u00a741\u00b9. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-49bf78e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49bf78e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3d5d88\" data-id=\"f3d5d88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae30f7b elementor-widget elementor-widget-heading\" data-id=\"ae30f7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Resumen<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dfe984a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfe984a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3adc04\" data-id=\"c3adc04\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80d6179 elementor-widget elementor-widget-text-editor\" data-id=\"80d6179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La inversi\u00f3n de la imposici\u00f3n sobre los servicios es un procedimiento obligatorio para las peque\u00f1as empresas que compran servicios a empresas extranjeras.<\/span><\/p><p><span style=\"font-weight: 400;\">Es importante recordarlo:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El importe de la prestaci\u00f3n se consigna tanto en la l\u00ednea 6 como en la l\u00ednea 1 de la declaraci\u00f3n KMD;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El importe final del NSO inverso a pagar es normalmente cero;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aunque no haya realizado ventas, la l\u00ednea 1 de la declaraci\u00f3n del KMD tendr\u00e1 un importe igual al de las compras a empresas extranjeras.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041c\u043d\u043e\u0433\u0438\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u044b \u043d\u0435\u0431\u043e\u043b\u044c\u0448\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439, \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\u0438 \u043f\u043e \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u0443\u0441\u043b\u0443\u0433. \u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u0438\u0442, 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\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u043e\u043d\u043e \u043e\u0442\u0440\u0430\u0436\u0430\u0435\u0442\u0441\u044f \u0432 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 KMD. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u043e\u0431\u0440\u0430\u0442\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438? \u041e\u0431\u0440\u0430\u0442\u043d\u043e\u0435 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5016,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-5015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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