{"id":138914,"date":"2024-11-20T21:38:39","date_gmt":"2024-11-20T21:38:39","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138914"},"modified":"2025-11-27T14:55:46","modified_gmt":"2025-11-27T14:55:46","slug":"cheltuieli-cu-sediul-la-pfa-si-profesiile-liberale","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cheltuieli-cu-sediul-la-pfa-si-profesiile-liberale\/","title":{"rendered":"Cheltuieli cu sediul profesional la PFA \u0219i Profesiile liberale"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins articol<\/h2><nav><ul><li><a href=\"#tutorial-video\">Tutorial video &#8211; cum se \u00eenregistreaz\u0103 cheltuielile cu sediul \u00een ContApp<\/a><\/li><li><a href=\"#cheltuieli-de-la-sediul-profesional-sau-cu-punctele-de-lucru\">Cheltuieli de la sediul profesional sau cu punctele de lucru<\/a><\/li><li><a href=\"#impozitul-pe-imobilele-in-care-se-desfa\u0219oara-activita\u021bi-economice\">Impozitul pe imobilele \u00een care se desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice<\/a><\/li><li><a href=\"#cum-sa-nu-plate\u0219ti-impozitul-majorat\">Cum s\u0103 nu pl\u0103te\u0219ti impozitul majorat<\/a><\/li><li><a href=\"#cheltuieli-cu-sediul-profesional-facturate-pe-cui-ul-activita\u021bii\">Cheltuieli cu sediul profesional facturate pe CUI-ul activit\u0103\u021bii<\/a><\/li><li><a href=\"#cheltuieli-cu-sediul-profesional-facturate-pe-numele-proprietarului\">Cheltuieli cu sediul profesional facturate pe numele proprietarului<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"tutorial-video\">Tutorial video &#8211; cum se \u00eenregistreaz\u0103 cheltuielile cu sediul \u00een ContApp<\/h3>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Cum \u00eenregistrezi facturile de utilit\u0103\u021bi deductibile par\u021bial \u00een programul de contabilitate ContApp\" width=\"800\" height=\"450\" src=\"https:\/\/www.youtube.com\/embed\/_gQvoJdOsyw?feature=oembed&#038;enablejsapi=1&#038;origin=https:\/\/contapp.ro\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cheltuieli-de-la-sediul-profesional-sau-cu-punctele-de-lucru\">Cheltuieli de la sediul profesional sau cu punctele de lucru<\/h3>\n\n\n\n<p>Urm\u0103toarele cheltuieli sunt deductibile la calculul venitului net:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>chiria aferent\u0103 spa\u021biului \u00een care se desf\u0103\u0219oar\u0103 activitatea<\/strong>, cea aferent\u0103 utilajelor \u0219i altor instala\u021bii utilizate \u00een desf\u0103\u0219urarea activit\u0103\u021bii, \u00een baza unui contract de \u00eenchiriere, reprezint\u0103 cheltuieli integral deductibile;<\/li>\n\n\n\n<li><strong>cheltuielile cu energia \u0219i apa<\/strong>, reprezint\u0103 cheltuieli integral deductibile;<\/li>\n\n\n\n<li><strong>cheltuielile de \u00eentre\u021binere<\/strong> (inclusiv energie \u0219i ap\u0103) de la sediul profesional sau punctul de lucru, se deduc propor\u021bional cu suprafa\u021ba pe care o ocup\u0103 activitatea desf\u0103\u0219urat\u0103 din spa\u021biul total al imobilului (apartament sau cas\u0103). \u00cen contract trebuie specificat\u0103 suprafa\u021ba utilizat\u0103 (sau num\u0103rul de camere) de PFA\/II\/IF\/PFI din total imobil, reprezint\u0103 cheltuieli integral deductibile;<\/li>\n\n\n\n<li>sunt cheltuieli deductibile \u0219i cele efectuate pentru \u00eentre\u021binerea \u0219i func\u021bionarea spa\u021biilor folosite pentru desf\u0103\u0219urarea afacerilor chiar dac\u0103 documentele sunt emise pe numele proprietarului, \u0219i nu pe numele contribuabilului.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Important!<\/strong> Pentru deductibilitatea&nbsp;acestor cheltuieli, titularul trebuie s\u0103 declare la Registrul Comer\u021bului \u0219i la ANAF, c\u0103 la sediul profesional\/punctul de lucru se desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice sau activit\u0103\u021bi de birou, astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PFA\/II\/IF declar\u0103 sediul profesional sau punctul de lucru la ONRC \u0219i la ANAF;<\/li>\n\n\n\n<li>Profesiile liberale declar\u0103 domiciliul fiscal sau punctul de lucru la corpul profesional de care apar\u021bin \u0219i la ANAF (prin formularul 700);<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<div id=\"conta-2470411895\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" 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-e077846\" data-id=\"e077846\" 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-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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 data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" 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-5910dd8\" data-id=\"5910dd8\" 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-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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>\n\t\t<\/div><h3 class=\"wp-block-heading\" id=\"impozitul-pe-imobilele-in-care-se-desfa\u0219oara-activita\u021bi-economice\">Impozitul pe imobilele \u00een care se desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice<\/h3>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Aten\u021bie!<\/strong> Declararea de activit\u0103\u021bi economice la sediul profesional\/punctul de lucru, conduce la cre\u0219terea impozitului pe proprietate, datorat c\u0103tre prim\u0103rie &#8211; direc\u021bia de taxe locale. Ca urmare, <strong>cele mai multe activit\u0103\u021bi declar\u0103 c\u0103 desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice la ter\u021bi ca s\u0103 nu pl\u0103teasc\u0103 un impozit majorat pe loca\u021bia unde au declarat sediul profesional\/domiciliul fiscal.<\/strong><\/p>\n<\/div>\n\n\n\n<p><strong>Important!<\/strong> Impozitul pe cl\u0103dire se calculeaz\u0103 raportat la modul de utilizare al unei cl\u0103dirii. Astfel, se disting mai multe categorii de utilizare al unui imobil:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>imobilul este utilizat ca locuin\u021b\u0103 (re\u0219edin\u021b\u0103, domiciliu) pentru persoana fizic\u0103, unde locuie\u0219te o persoan\u0103 sau o familie &#8211; se aplic\u0103 o cot\u0103 cuprins\u0103 \u00eentre 0,08% &#8211; 0,2% (impozit cl\u0103diri reziden\u021biale);<\/li>\n\n\n\n<li>cl\u0103direa este utilizat\u0103 \u00een totalitate pentru activit\u0103\u021bi economice &#8211; se aplic\u0103 o cot\u0103 cuprins\u0103 \u00eentre 0,2 &#8211; 1,3% (impozit cl\u0103diri nereziden\u021biale);;;<\/li>\n\n\n\n<li>regim mixt, c\u00e2nd&nbsp; una sau mai multe camere sunt folosite \u00een activit\u0103\u021bi economice, iar restul ca domiciliu pentru familie &#8211; se \u00eensumeaz\u0103 impozitului calculat pentru suprafa\u021ba folosit\u0103 \u00een scop reziden\u021bial cu impozitul calculat pentru suprafa\u021ba folosit\u0103 \u00een scop nereziden\u021bial sau se aplic\u0103 o cot\u0103 de 0,3% asupra \u00eentregii suprafe\u021be, dac\u0103 nu sunt declarate suprafe\u021bele reziden\u021bial vs nereziden\u021bial.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Criteriul de diferen\u021biere \u00eentre cele dou\u0103 tipuri de utilizare este dat de declararea \u0219i desf\u0103\u0219urarea unei activit\u0103\u021bi economice. Prin activitate economic\u0103 \u00een\u021belegem c\u0103 \u00een acel loc se realizeaz\u0103 prest\u0103ri de servicii sau livr\u0103ri de bunuri. Ca exemplu: cabinete medicale, cabinete notariale, contabilitate, frizerii, service, comer\u021b etc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cum-sa-nu-plate\u0219ti-impozitul-majorat\">Cum s\u0103 nu pl\u0103te\u0219ti impozitul majorat<\/h3>\n\n\n\n<p>Dac\u0103 nu este absolut necesar, <strong>nu declara niciun fel de activitate la sediul profesional<\/strong>. Dac\u0103 prestezi servicii acestea pot fi desf\u0103\u0219urate \u0219i la sediul clien\u021bilor.<\/p>\n\n\n\n<p>\u00cen cazul \u00een care la adresa cl\u0103dirii este \u00eenregistrat un domiciliu fiscal la care nu se desf\u0103\u0219oar\u0103 nicio activitate economic\u0103, impozitul se calculeaz\u0103 aplic\u00e2nd o cot\u0103 de 0,08% &#8211; 0,2% (impozit cl\u0103diri reziden\u021biale).<\/p>\n\n\n\n<p>\u00cens\u0103, dac\u0103 este absolut necesar s\u0103 desf\u0103\u0219ori activitate (activit\u0103\u021bi de comer\u021b, repara\u021bii, consultan\u021b\u0103 cu vizite de la clien\u021bi, atelier de produc\u021bie etc), stabile\u0219te precis suprafa\u021ba necesar\u0103 pentru activitate, ca procent din toat\u0103 suprafa\u021ba locuin\u021bei. Vei pl\u0103ti impozitul majorat doar pentru aceast\u0103 suprafa\u021b\u0103 \u00een care \u00ee\u021bi desf\u0103\u0219ori activitatea.<\/p>\n\n\n\n<p>\u00cen acest sens, to\u021bi cei care de\u021bin un imobil \u00een care este \u00eenregistrat \u0219i un sediu profesional pentru PFA, II, trebuie s\u0103 depun\u0103 o declara\u021bie fiscal\u0103 pentru stabilirea impozitului\/taxa pe cl\u0103dirile reziden\u021biale\/nereziden\u021biale\/cu destina\u021bie mixt\u0103 aflat\u0103 \u00een proprietatea persoanelor fizice Model 2016 ITL 001 p\u00e2n\u0103 la data de 25 a lunii urm\u0103toare celei \u00een care s-a \u00eenregistrat PFA, II. Declara\u021bia se g\u0103se\u0219te la Direc\u021bia de Impozite \u0219i Taxe local\u0103.<\/p>\n\n\n\n<p>Mai multe informa\u021bii legate de impozitul pe imobile pot fi ob\u021binute la direc\u021bia de taxe locale. Fiecare prim\u0103rie are independen\u021ba de a stabili nivelul impozitului \u00een func\u021bie de politica proprie, inclusiv alte taxe suplimentare.<\/p>\n\n\n\n<div class=\"wp-block-group has-border-color has-black-border-color has-background is-layout-constrained wp-container-core-group-is-layout-3a02abfb wp-block-group-is-layout-constrained\" style=\"border-width:1px;background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p><strong>Important<\/strong>. Dac\u0103 NU sunt declarate activit\u0103\u021bi economice la o anumit\u0103 loca\u021bie, atunci nu sunt deductibile cheltuieli cu bunuri care presupun existen\u021ba unui spa\u021biu de desf\u0103\u0219urare a unei activit\u0103\u021bi economice, de exemplu: mobilier, repara\u021bii, aparate care pot functiona doar la un sediu fix.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cheltuieli-cu-sediul-profesional-facturate-pe-cui-ul-activita\u021bii\">Cheltuieli cu sediul profesional facturate pe CUI-ul activit\u0103\u021bii<\/h3>\n\n\n\n<p>\u200bDac\u0103 contractul cu furnizorul de utilit\u0103ti \u0219i facturile sunt emise pe numele activit\u0103\u021bii, adic\u0103 pe numele PFA, II, IF, Profesiei Liberale, deci pe factura este scris CUI\/CIF-ul activit\u0103\u021bii, atunci aceste cheltuieli se introduc integral pe cheltuieli deductibile. <\/p>\n\n\n\n<p>\u00cen caz c\u0103 la acela\u0219i sediu mai func\u021bioneaz\u0103 \u0219i alte persoane, care deduc la r\u00e2ndul lor cheltuieli cu utilit\u0103\u021bile, atunci refactura\u021bi cota-parte de cheltuieli ce revine acestora.&nbsp; Se procedeaz\u0103 la fel \u0219i \u00een cazul \u00een care la sediul profesional\/punctul de lucru locuiesc \u0219i persoane fizice, de exemplu proprietarii imobilului.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u200b\u00cen ContApp<\/strong> crea\u021bi furnizorii, crea\u021bi articol cu categoria fiscal\u0103 de cheltuieli integral deductibile. Facturile le introduce\u021bi la \u201cFacturi furnizori\u201d \u0219i plata se \u00eenregistreaz\u0103 la \u201cPl\u0103\u021bi furnizori\u201d cf document de plat\u0103 &#8211; chitan\u021b\u0103, bon fiscal, extras bancar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"cheltuieli-cu-sediul-profesional-facturate-pe-numele-proprietarului\">Cheltuieli cu sediul profesional facturate pe numele proprietarului<\/h3>\n\n\n\n<p>Dac\u0103 contractul de furnizare utlit\u0103\u021bi, \u0219i facturile, sunt emise pe numele proprietarului imobilului, deci pe factur\u0103 NU este \u00eenscris CUI\/CIF-ul activit\u0103\u021bii, atunci se calculeaz\u0103 procentul de cheltuieli ce revin activit\u0103\u021bii&nbsp; \u0219i doar aceast\u0103 parte se se introduce pe cheltuieli deductibile. <\/p>\n\n\n\n<p>\u00cen plus, la dosarul cu documente justificative se adaug\u0103 copie dup\u0103 factura de utilit\u0103\u021bi \u0219i dovada pl\u0103\u021bii: dispozi\u021bie de plat\u0103 (plat\u0103 numerar), sau extras bancar, dup\u0103 caz.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f4eeee\"><strong>Important!<\/strong> Contractul de \u00eenchiriere\/comodat trebuie s\u0103 prevad\u0103 exact partea de cheltuieli care revine activit\u0103\u021bii \u0219i modul de calcul a acesteia.  <\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#fffadc\"><strong>De exemplu,<\/strong> dac\u0103 la ONRC s-a declarat c\u0103 activitatea se desf\u0103\u0219oar\u0103 \u00eentr-o camer\u0103 dintr-un apartament de 3 camere. Prin urmare utilit\u0103\u021bile se distribuie \u00een raport cu procentul ce reprezint\u0103 suprafa\u021ba camerei din suprafa\u021ba total\u0103 a celor 3 camere. Plata c\u0103tre proprietar se justific\u0103 cu contractul de \u00eenchiriere\/comodat unde se specific\u0103 cota-parte de cheltuieli (de exemplu, activitatea ocup\u0103 o camer\u0103 de 20 mp dintr-un apartament care are 60 de mp, atunci cota-parte de cheltuieli este de 33%).<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp, <\/strong>NU se \u00eenregistreaz\u0103 factura de utilit\u0103\u021bi, pentru c\u0103 este emis\u0103 pe numele proprietarului. Suma reprezent\u00e2nd cota parte din cheltuieli, se \u00eenregistreaz\u0103 la pl\u0103ti diverse pe categoria fiscal\u0103 de \u201eCheltuieli integral deductibile\u201d. Documentul justifica\u021bi este dispozi\u021bia de plat\u0103 (\u00een numerar) sau extras bancar (dac\u0103 se face transfer bancar).<\/p>\n\n\n\n<p>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tutorial video &#8211; cum se \u00eenregistreaz\u0103 cheltuielile cu sediul \u00een ContApp Cheltuieli de la sediul profesional sau cu punctele de lucru Urm\u0103toarele cheltuieli sunt deductibile la calculul venitului net: Important! Pentru deductibilitatea&nbsp;acestor cheltuieli, titularul trebuie s\u0103 declare la Registrul Comer\u021bului \u0219i la ANAF, c\u0103 la sediul profesional\/punctul de lucru se desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice sau activit\u0103\u021bi [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138923,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[457,35],"class_list":["post-138914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","tag-cheltuieli-deductibile-pfa","tag-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=138914"}],"version-history":[{"count":17,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138914\/revisions"}],"predecessor-version":[{"id":140689,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138914\/revisions\/140689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138923"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}