{"id":3734,"date":"2013-08-10T21:41:34","date_gmt":"2013-08-10T21:41:34","guid":{"rendered":"https:\/\/www.volawyers.com\/rocni-dane-vyplyvajici-z-vlastnictvi-nemovitosti-ve-spanelsku\/"},"modified":"2023-08-10T17:59:25","modified_gmt":"2023-08-10T17:59:25","slug":"rocni-dane-vyplyvajici-z-vlastnictvi-nemovitosti-ve-spanelsku","status":"publish","type":"page","link":"https:\/\/www.volawyers.com\/cs\/co-byste-meli-vedet\/rocni-dane-vyplyvajici-z-vlastnictvi-nemovitosti-ve-spanelsku\/","title":{"rendered":"Ro\u010dn\u00ed dan\u011b vypl\u00fdvaj\u00edc\u00ed z vlastnictv\u00ed nemovitosti ve \u0160pan\u011blsku"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-custom-z-index\" style=\"--awb-background-position:left 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title-sep-container-left\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><span class=\"awb-title-spacer\"><\/span><h1 class=\"fusion-title-heading title-heading-center\" style=\"margin:0;text-transform:none;\">Ro\u010dn\u00ed dan\u011b vypl\u00fdvaj\u00edc\u00ed z vlastnictv\u00ed nemovitosti ve \u0160pan\u011blsku<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep- sep-solid\" style=\"border-color:var(--awb-color3);\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-custom-z-index\" 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class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p>Ve Vicente &amp; Otaolaurruchi Abogados m\u00e1me k dispozici odd\u011blen\u00ed, kter\u00e9 se specializuje na da\u0148ov\u00e9 poradenstv\u00ed, p\u0159edev\u0161\u00edm se zam\u011b\u0159en\u00edm na nerezidenty. V\u00a0tomto oboru m\u00e1me mnohalet\u00e9 zku\u0161enosti. V\u0161ichni na\u0161i klienti, je\u017e si to budou p\u0159\u00e1t, mohou vyu\u017e\u00edt na\u0161ich slu\u017eeb ve v\u00fdpo\u010dtu, platb\u011b dan\u00ed a celkov\u011b v\u00a0zastoupen\u00ed v\u00a0da\u0148ov\u00fdch z\u00e1le\u017eitostech na \u00fazem\u00ed \u0160pan\u011blska.<\/p>\n<h3><strong>Da\u0148 z nemovitosti pro nerezidenty \/ Renta de No residentes<\/strong><\/h3>\n<p>V\u0161echny fyzick\u00e9 osoby, kter\u00e9 trvale na \u00fazem\u00ed \u0160pan\u011blska ne\u017eij\u00ed (nerezidenti) a jsou majiteli nemovitost\u00ed ve \u0160pan\u011blsku, jsou povinni platit ro\u010dn\u00ed da\u0148 z t\u00e9to nemovitosti. P\u0159esn\u00fd n\u00e1zev t\u00e9to dan\u011b v p\u0159ekladu je pon\u011bkud zav\u00e1d\u011bj\u00edc\u00ed, jeliko\u017e jde o da\u0148 z p\u0159\u00edjmu, ov\u0161em v\u0161e objasn\u00ed n\u00e1sleduj\u00edc\u00ed vysv\u011btlen\u00ed fungov\u00e1n\u00ed t\u00e9to dan\u011b:<\/p>\n<p>M\u00edn\u011bn\u00fd p\u0159\u00edjem je bu\u010f re\u00e1ln\u00fd (pron\u00e1jem) nebo hypotetick\u00fd (vlastn\u00ed vyu\u017eit\u00ed), ov\u0161em v obou p\u0159\u00edpadech se da\u0148 aplikuje.<\/p>\n<p><b>a)\u00a0\u00a0\u00a0 <\/b><b>Pron\u00e1jem<\/b><\/p>\n<p>Da\u0148 z p\u0159\u00edjmu z\u00edskan\u00e9ho pron\u00e1jmem nemovitost\u00ed je pro rok 2014 (da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 v pr\u016fb\u011bhu roku 2015) ve v\u00fd\u0161i 24,75%. Od roku 2015 se da\u0148ov\u00e1 sazba u nerezident\u016f sni\u017euje na 24%. V p\u0159\u00edpad\u011b rezident\u016f v jin\u00fdch \u010dlensk\u00fdch st\u00e1tech Unie dokonce na 20% pro rok 2015 a na 19% pro rok 2016.<\/p>\n<p>V p\u0159\u00edpadech, kdy se \u0160pan\u011blskem existuje dohoda o zabr\u00e1n\u011bn\u00ed dvoj\u00edmu zdan\u011bn\u00ed, majitel nemovitosti si m\u016f\u017ee ode\u010d\u00edst zaplacen\u00e9 \u010d\u00e1stky ve sv\u00e9m vlastn\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed v zemi, kde m\u00e1 da\u0148ov\u00fd domicil.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed z p\u0159\u00edjmu z pron\u00e1jmu se p\u0159edkl\u00e1d\u00e1 \u010dtvrtletn\u011b.<\/p>\n<p><b>b)\u00a0\u00a0\u00a0 <\/b><b>Vlastn\u00ed vyu\u017eit\u00ed<\/b><\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee nemovitost je vyu\u017e\u00edv\u00e1na pouze majitelem nebo i pr\u00e1zdn\u00e1, sazba dan\u011b je i tak pro rok 2014 24,75%. Pro rok 2015 se sni\u017euje na 24% (op\u011bt v p\u0159\u00edpad\u011b rezident\u016f jin\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f EU je sazba ve v\u00fd\u0161i 20% pro r. 2015 a 19% pro r. 2016). Da\u0148ov\u00fd z\u00e1klad je ale ve v\u00fd\u0161i 1,1% z katastr\u00e1ln\u00ed hodnoty nemovitosti v p\u0159\u00edpad\u011b, \u017ee tato hodnota byla aktualizov\u00e1na po 1. lednu 1994, a 2% z katastr\u00e1ln\u00ed hodnoty v ostatn\u00edch p\u0159\u00edpadech. V\u00fdpo\u010det bude rovn\u011b\u017e upraven v z\u00e1vislosti na po\u010dtu dn\u016f v roce, kdy byl da\u0148ov\u00fd poplatn\u00edk majitelem.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se v tomto p\u0159\u00edpad\u011b p\u0159edkl\u00e1d\u00e1 kdykoli v pr\u016fb\u011bhu roku, n\u00e1sleduj\u00edc\u00edho po tom za n\u011b\u017e se da\u0148 plat\u00ed, tj. od 1.1. do 31.12.<\/p>\n<p>Tato da\u0148 z nemovitosti funguje na principu da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tj. da\u0148ov\u00fd poplatn\u00edk s\u00e1m (nebo jeho z\u00e1stupce) je povinen si da\u0148 vypo\u010d\u00edst, vyplnit a validovat odpov\u00eddaj\u00edc\u00ed formul\u00e1\u0159 p\u0159es webov\u00e9 str\u00e1nky finan\u010dn\u00edho \u00fa\u0159adu a prov\u00e9st platbu. \u0160pan\u011blsk\u00fd finan\u010dn\u00ed \u00fa\u0159ad nezas\u00edl\u00e1<br \/>v tomto ohledu \u017e\u00e1dnou informaci, slo\u017eenku \u010di fakturu.<\/p>\n<p>Z\u00e1v\u011brem je vhodn\u00e9 dodat, \u017ee \u0161pan\u011blsk\u00e9 finan\u010dn\u00ed \u00fa\u0159ady zah\u00e1jily rozs\u00e1hlou kampa\u0148 v\u016f\u010di majitel\u016fm nemovitost\u00ed, kte\u0159\u00ed dosud neplnili sv\u00e9 odpov\u00eddaj\u00edc\u00ed da\u0148ov\u00e9 povinnosti, o nutnosti regularizovat jejich situaci a vyhnout se tak v\u00fdznamn\u00fdm ekonomick\u00fdm postih\u016fm. Jde o sou\u010d\u00e1st snah \u0161pan\u011blsk\u00e9 vl\u00e1dy o minimalizaci da\u0148ov\u00fdch \u00fanik\u016f a prevenci podvod\u016f.<\/p>\n<h3><strong>Da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob (rezidenti)<\/strong><\/h3>\n<p>V souladu s platnou legislativou je pova\u017eov\u00e1n za rezidenta ten, kdo pln\u00ed jakoukoli z n\u00e1sleduj\u00edc\u00edch podm\u00ednek:<\/p>\n<ul>\n<li>Pob\u00fdv\u00e1 v\u00edce ne\u017e 183 dn\u016f v roce na \u0161pan\u011blsk\u00e9m \u00fazem\u00ed<\/li>\n<li>\u0160pan\u011blsko je hlavn\u00edm j\u00e1drem \u010di z\u00e1kladnou pro jeho podnikatelsk\u00e9 aktivity nebo ekonomick\u00e9 z\u00e1jmy<\/li>\n<li>Man\u017eel\/ka a nezletil\u00e9 d\u011bti \u017eij\u00ed ve \u0160pan\u011blsku<\/li>\n<\/ul>\n<p>Pokud je platn\u00e1 jak\u00e1koli z v\u00fd\u0161e uveden\u00fdch okolnost\u00ed, je tato osoba automaticky povinna odevzdat ve \u0160pan\u011blsku sv\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed coby rezident pro da\u0148ov\u00e9 \u00fa\u010dely nez\u00e1visle na tom, zda u odpov\u00eddaj\u00edc\u00edho \u00fa\u0159adu po\u017e\u00e1dal o \u00fa\u0159edn\u00ed uzn\u00e1n\u00ed rezidence \u010di nikoliv (spad\u00e1 do kompetence Ministerstva vnitra).<\/p>\n<p>Toto da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed bude obsahovat v\u0161echny p\u0159\u00edjmy a v\u00fddaje (platy, v\u00fdnosy kapit\u00e1lu \u010di p\u0159\u00edjmy z ekonomick\u00fdch aktivit, renty, atd., a\u0165 byly z\u00edsk\u00e1ny \u010di vyd\u00e1ny na \u0161pan\u011blsk\u00e9m \u00fazem\u00ed \u010di v jin\u00e9 zemi. Vyj\u00edmkou jsou d\u016fchody u n\u011bkter\u00fdch st\u00e1tn\u00edch \u00fa\u0159edn\u00edk\u016f, kter\u00e9 se p\u0159izn\u00e1vaj\u00ed<br \/>v zemi p\u016fvodu.<\/p>\n<p>V\u00fd\u0161e zm\u00edn\u011bn\u00e9 neznamen\u00e1, \u017ee da\u0148ov\u00fd poplatn\u00edci plat\u00ed za p\u0159\u00edjmy v zahrani\u010d\u00ed duplicitn\u011b. V t\u011bchto p\u0159\u00edpadech je pouze nutn\u00e9 po\u017e\u00e1dat o v\u00fdjimku z dan\u011b v zemi p\u016fvodu p\u0159\u00edjm\u016f nebo o vr\u00e1cen\u00ed ji\u017e zaplacen\u00fdch \u010d\u00e1stek na dani.<\/p>\n<h3><strong>Da\u0148 z majetku \/ Patrimonio<\/strong><\/h3>\n<p>Fyzick\u00e9 osoby, je\u017e ve \u0160pan\u011blsku nejsou rezidenty a jsou vlastn\u00edky majetku \u010di majetkov\u00fdch pr\u00e1v k 31. prosinci dan\u00e9ho roku, jsou povinni p\u0159edlo\u017eit majetkov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>V p\u0159\u00edpad\u011b nemovitost\u00ed je da\u0148ov\u00fdm z\u00e1kladem rozd\u00edl mezi hodnotou nemovitosti obsa\u017eenou v kupn\u00ed smlouv\u011b a dluhy, je\u017e na n\u00ed p\u0159\u00edpadn\u011b v\u00e1znou (hypot\u00e9ka).<\/p>\n<p>Existuje tak\u00e9 minimum bez dan\u011b ve v\u00fd\u0161i 700.000 Eur, odpo\u010ditateln\u00e9 od z\u00e1kladu.<\/p>\n<p>Tedy nap\u0159\u00edklad man\u017eelsk\u00fd p\u00e1r, kde ka\u017ed\u00fd je vlastn\u00edkem 50% nemovitosti v celkov\u00e9 hodnot\u011b ni\u017e\u0161\u00ed ne\u017e 1,400.000 Eur, je zpro\u0161t\u011bn pod\u00e1n\u00ed takov\u00e9ho majetkov\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pro v\u0161echny ty da\u0148ov\u00e9 poplatn\u00edky, hodnota jejich\u017e majetku p\u0159ekro\u010d\u00ed 2,000.000 Eur a to i v p\u0159\u00edpad\u011b, \u017ee po aplikaci odpo\u010ditateln\u00e9ho minima a v\u0161ech dal\u0161\u00edch relevantn\u00edch \u00a0odpo\u010dt\u016f jim vych\u00e1z\u00ed nulov\u00e1 da\u0148, existuje ka\u017edop\u00e1dn\u011b povinnost majetkov\u00e9 p\u0159izn\u00e1n\u00ed p\u0159edlo\u017eit.<\/p>\n<p>V\u00fd\u0161e dan\u011b je z\u00e1visl\u00e1 na da\u0148ov\u00e9m z\u00e1kladu a pohybuje se v rozmez\u00ed 0,2 a\u017e 2,5%. Internetov\u00fd port\u00e1l je jedin\u00fd mo\u017en\u00fd zp\u016fsob pod\u00e1n\u00ed dan\u011b<br \/>z majetku akceptovan\u00fd \u00fa\u0159ady.<\/p>\n<h3><strong>M\u011bstsk\u00e1 da\u0148 z nemovitosti (IBI)<\/strong><\/h3>\n<p>IBI je m\u011bstsk\u00e1 da\u0148 z nemovitosti, jej\u00edm\u017e pl\u00e1tcem je vlastn\u00edk k 1. lednu dan\u00e9ho roku. V\u00fdpo\u010det a v\u00fdb\u011br t\u00e9to dan\u011b je pln\u011b v kompetenci odpov\u00eddaj\u00edc\u00edho m\u011bstsk\u00e9ho \u00fa\u0159adu, kter\u00fd z\u00e1rove\u0148 m\u016f\u017ee ur\u010dit jak v\u00fd\u0161i tohoto poplatku, tak i v\u00fdjimky a p\u0159\u00edpadn\u00e9 slevy, je\u017e uzn\u00e1 za vhodn\u00e9.<br \/>V ka\u017ed\u00e9m p\u0159\u00edpad\u011b v\u00fdm\u011br takov\u00e9 dan\u011b celost\u00e1tn\u011b nesm\u00ed b\u00fdt ni\u017e\u0161\u00ed ne\u017e 0,4% a vy\u0161\u0161\u00ed ne\u017e 1,1% z katastr\u00e1ln\u00ed hodnoty nemovitosti.<\/p>\n<p>V\u0161eobecn\u011b vzato se takto z\u00edskan\u00e9 finan\u010dn\u00ed prost\u0159edky investuj\u00ed zp\u011bt v dan\u00e9 lokalit\u011b (ve\u0159ejn\u00e9 osv\u011btlen\u00ed, chodn\u00edky, o\u010dista m\u011bsta a dal\u0161\u00ed ve\u0159ejn\u00e9 slu\u017eby).<\/p>\n<p>\u00da\u010det za IBI je rozes\u00edl\u00e1n jednou ro\u010dn\u011b a je mo\u017eno jej uhradit formou inkasa.<\/p>\n<h3><strong>Poplatek za odvoz odpadu<\/strong><\/h3>\n<p>Op\u011bt jde o m\u011bstsk\u00fd poplatek a v tomto p\u0159\u00edpad\u011b jde o \u00fahradu za odvoz a likvidaci dom\u00e1c\u00edho odpadu. Jednotliv\u00e9 lokality si ur\u010d\u00ed jak term\u00edn, tak i zp\u016fsob platby za tuto slu\u017ebu (ro\u010dn\u00ed, pololetn\u00ed, apod.). Op\u011bt je mo\u017en\u00e1 \u00fahrada formou inkasa.<\/p>\n<h3><strong>Speci\u00e1ln\u00ed da\u0148 z nemovitosti pro obchodn\u00ed spole\u010dnosti \u2013 nerezidenty ve \u0160pan\u011blsku<\/strong><\/h3>\n<p>V\u0161echny obchodn\u00ed spole\u010dnosti \u2013 nerezidenti ve \u0160pan\u011blsku, je\u017e na jeho \u00fazem\u00ed vlastn\u00ed nemovitost a maj\u00ed da\u0148ov\u00fd domicil na \u00fazem\u00ed kter\u00e9hokoli z tzv. da\u0148ov\u00fdch r\u00e1j\u016f, jsou povinni p\u0159edlo\u017eit toto da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n<p>V\u00fd\u0161e dan\u011b jsou 3% z katastr\u00e1ln\u00ed hodnoty nemovitosti.\u00a0 Tato da\u0148 je ro\u010dn\u00ed a je splatn\u00e1 do 31. ledna n\u00e1sleduj\u00edc\u00edho roku po tom, za kter\u00fd je placena.<\/p>\n<p>Ty spole\u010dnosti \u2013 nerezidenti, je\u017e jsou vlastn\u00edky nemovitost\u00ed na \u0161pan\u011blsk\u00e9m \u00fazem\u00ed, ale jsou osvobozeni od platby t\u00e9to dan\u011b, jeliko\u017e maj\u00ed domicil v jedn\u00e9 ze zem\u00ed, kter\u00e1 m\u00e1 se \u0160pan\u011blskem podeps\u00e1nu dohodu o zabr\u00e1n\u011bn\u00ed dvoj\u00edho zdan\u011bn\u00ed, jsou ze z\u00e1kona povinny poskytnout \u0161pan\u011blsk\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu funk\u010dn\u00ed a k tomu ur\u010denou emailovou adresu, kde budou zas\u00edl\u00e1ny ve\u0161ker\u00e9 \u00fa\u0159edn\u00ed komunikace v tomto ohledu.<\/p>\n<h3><strong>Informativn\u00ed \u00a0p\u0159izn\u00e1n\u00ed majetku a majetkov\u00fdch pr\u00e1v v cizin\u011b<\/strong><\/h3>\n<p>Fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby s trval\u00fdm bydli\u0161t\u011bm ve \u0160pan\u011blsku, je\u017e jsou vlastn\u00edky jak\u00fdchkoli majetkov\u00fdch pr\u00e1v v jin\u00e9 zemi, jsou povinni p\u0159edlo\u017eit \u0161pan\u011blsk\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu tzv. informativn\u00ed majetkov\u00e9 p\u0159izn\u00e1n\u00ed. Toto je rozd\u011bleno na n\u011bkolik odd\u00edl\u016f:<\/p>\n<ol>\n<li>Bankovn\u00ed \u00fa\u010dty<\/li>\n<li>Investi\u010dn\u00ed fondy, cenn\u00e9 pap\u00edry, renty, akcie, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, apod.<\/li>\n<li>Nemovitosti a majetkov\u00e1 pr\u00e1va k nim<\/li>\n<\/ol>\n<p>Povinnost p\u0159edlo\u017eit takov\u00e9to p\u0159izn\u00e1n\u00ed zanik\u00e1 v p\u0159\u00edpad\u011b, \u017ee celkov\u00e1 hodnota v ka\u017ed\u00e9m z jednotliv\u00fdch odd\u00edl\u016f nep\u0159es\u00e1hne 50.000 Eur (to jest v\u00fdjimka m\u016f\u017ee platit v jednom z odd\u00edl\u016f a v jin\u00e9m nikoliv)<\/p>\n<p>Toto majetkov\u00e9 p\u0159izn\u00e1n\u00ed se povinn\u011b p\u0159edkl\u00e1d\u00e1 telematicky, tj. pomoc\u00ed internetu.<\/p>\n<p>Nedodr\u017een\u00ed t\u00e9to povinnosti, jej\u00ed p\u0159edlo\u017een\u00ed po term\u00ednu \u010di s ne\u00fapln\u00fdmi nebo fale\u0161n\u00fdmi \u00fadaji, je pova\u017eov\u00e1no za z\u00e1va\u017en\u00fd da\u0148ov\u00fd p\u0159estupek.<br \/>Z toho vypl\u00fdvaj\u00ed\u00a0i odpov\u00eddaj\u00edc\u00ed ekonomick\u00e9 postihy.<\/p>\n<p><strong>Chcete k\u00a0dan\u00e9mu t\u00e9matu v\u00edce informac\u00ed? Nav\u0161tivte na\u0161i sekci <a href=\"https:\/\/www.volawyers.com\/cs\/caste-otazky\/rocni-dane-a-vydaje-ve-spanelsku\/\">\u010dast\u00fdch ot\u00e1zek k\u00a0dan\u00edm.<\/a><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":3680,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3734","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/comments?post=3734"}],"version-history":[{"count":2,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3734\/revisions"}],"predecessor-version":[{"id":5265,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3734\/revisions\/5265"}],"up":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/pages\/3680"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}