{"id":19676,"date":"2025-09-25T11:41:35","date_gmt":"2025-09-25T11:41:35","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/?p=19676"},"modified":"2025-09-25T11:41:59","modified_gmt":"2025-09-25T11:41:59","slug":"sell-company-or-liquidate","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/","title":{"rendered":"Sell the Company or Liquidate it?"},"content":{"rendered":"<p>At some point in their business journey, every owner faces a crucial decision: <b>what to do with the company when it is time to retire, change direction or close an important chapter?<\/b> From our experience as tax and legal advisors, we know this is not an easy choice.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Comparison_Sell_the_company_or_liquidate_it\" >Comparison: Sell the company or liquidate it?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Selling_the_company\" >Selling the company<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#How_is_the_sale_carried_out\" >How is the sale carried out?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Employment_impact\" >Employment impact<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Timeframes\" >Timeframes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Advantages_of_selling\" >Advantages of selling<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Disadvantages\" >Disadvantages<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Liquidating_the_company_an_orderly_closure\" >Liquidating the company: an orderly closure<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Steps_of_liquidation\" >Steps of liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Limitations\" >Limitations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Employment_impact-2\" >Employment impact<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Taxation\" >Taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Advantages_of_liquidation\" >Advantages of liquidation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Disadvantages-2\" >Disadvantages<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Which_option_is_more_suitable_for_you\" >Which option is more suitable for you?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gmtaxconsultancy.com\/en\/company\/sell-company-or-liquidate\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>In general terms, there are two main alternatives: <b>transfer the company to a third party through a sale<\/b> or <b>proceed with the dissolution and liquidation of the company<\/b>. Both options have advantages, drawbacks, and tax and employment implications that should be carefully analysed. Our aim in this article is to provide you with a clear overview, based on current legislation and common practice, so that you can calmly assess which strategy is best for your particular case.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Comparison_Sell_the_company_or_liquidate_it\"><\/span><b>Comparison: Sell the company or liquidate it?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 479px; width: 704px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"height: 23px; width: 104.797px;\"><b>Concept<\/b><\/td>\n<td style=\"height: 23px; width: 267.109px;\"><b>Selling the company<\/b><\/td>\n<td style=\"height: 23px; width: 310.094px;\"><b>Liquidating the company<\/b><\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"height: 47px; width: 104.797px;\"><b>Objective<\/b><\/td>\n<td style=\"height: 47px; width: 267.109px;\">Turn into capital the value of a viable company (clients, contracts, brand).<\/td>\n<td style=\"height: 47px; width: 310.094px; text-align: left;\">Definitely close the company and distribute the assets.<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"height: 47px; width: 104.797px;\"><b>Process<\/b><\/td>\n<td style=\"height: 47px; width: 267.109px;\">Valuation, search for buyers, negotiation, due diligence and sales contract.<\/td>\n<td style=\"height: 47px; width: 310.094px; text-align: left;\">Liquidation balance sheet, dissolution agreement, notary, Companies House registration and distribution of assets.<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"height: 23px; width: 104.797px;\"><b>Timeframes<\/b><\/td>\n<td style=\"height: 23px; width: 267.109px; text-align: left;\">Long: between 6 months and 1 year, depending on complexity.<\/td>\n<td style=\"height: 23px; width: 310.094px; text-align: left;\">Faster: weeks or a few months, if there are no debts.<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"height: 47px; width: 104.797px;\"><b>Employment impact<\/b><\/td>\n<td style=\"height: 47px; width: 267.109px; text-align: left;\">Employees keep their contracts (art. 44 Workers\u2019 Statute). Employment stability.<\/td>\n<td style=\"height: 47px; width: 310.094px; text-align: left;\">Termination of contracts with mandatory severance. Greater social impact.<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"height: 47px; width: 104.797px;\"><b>Taxation<\/b><\/td>\n<td style=\"height: 47px; width: 267.109px; text-align: left;\">Taxation on capital gains in personal income tax or corporate tax.<\/td>\n<td style=\"height: 47px; width: 310.094px; text-align: left;\">Taxation of allocated assets as liquidation quota (Transfer Tax \u2013 Corporate Transactions) and future capital gains if those assets are sold.<\/td>\n<\/tr>\n<tr style=\"height: 99px;\">\n<td style=\"height: 99px; width: 104.797px;\"><b>Advantages<\/b><\/td>\n<td style=\"height: 99px; width: 267.109px; text-align: left;\">\n<ul>\n<li>Immediate liquidity.<\/li>\n<li>Business continuity.<\/li>\n<li>Recognition of accumulated effort.<\/li>\n<\/ul>\n<\/td>\n<td style=\"height: 99px; width: 310.094px;\">\n<ul>\n<li style=\"text-align: left;\">Speed and control.<\/li>\n<li style=\"text-align: left;\">Not dependent on buyers.<\/li>\n<li style=\"text-align: left;\">Total extinction of obligations.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 99px;\">\n<td style=\"height: 99px; width: 104.797px;\"><b>Disadvantages<\/b><\/td>\n<td style=\"height: 99px; width: 267.109px; text-align: left;\">\n<ul>\n<li>Long and complex process.<\/li>\n<li>Tax costs.<\/li>\n<li>Difficult to find a suitable buyer.<\/li>\n<\/ul>\n<\/td>\n<td style=\"height: 99px; width: 310.094px;\">\n<ul>\n<li style=\"text-align: left;\">Lower financial return.<\/li>\n<li style=\"text-align: left;\">Relevant tax costs.<\/li>\n<li style=\"text-align: left;\">Disappearance of the business project.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"height: 47px; width: 104.797px;\"><b>When advisable<\/b><\/td>\n<td style=\"height: 47px; width: 267.109px; text-align: left;\">If the company is profitable, there are interested parties, and continuity is desired.<\/td>\n<td style=\"height: 47px; width: 310.094px; text-align: left;\">If the company is not viable, there are debts or no buyers exist.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b><br \/>\n<\/b><b>What to do with your business upon retirement?<\/b><\/p>\n<p style=\"text-align: center;\">We explain the <b>legal and tax alternatives<\/b> for transferring your business: sale, family succession, transfer to employees or liquidation.<\/p>\n<p style=\"text-align: center;\"><a href='https:\/\/gmtaxconsultancy.com\/es\/transmision-empresa-jubilacion\/' class='small-button smallorange'>Find out more<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Selling_the_company\"><\/span><b>Selling the company<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When the company is still viable, has clients, active contracts and market positioning, selling is often the most logical alternative. Essentially, it means <b>turning into capital the value of everything built up over the years<\/b>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_is_the_sale_carried_out\"><\/span><b>How is the sale carried out?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The process of selling a company to a third party usually follows several stages:<\/p>\n<p><b>Company valuation<\/b><br \/>\nChoosing the right method depends on the sector, company size and the objectives of the operation. In practice, the final price is usually negotiated based on EBITDA multiples or turnover.<\/p>\n<ul>\n<li><b>Asset-based valuation:<\/b> based on the balance sheet, assets and liabilities.<\/li>\n<li><b>Earnings valuation:<\/b> profits, EBITDA and sales are calculated.<\/li>\n<li><b>Intangible valuation:<\/b> clients, brand, goodwill.<\/li>\n<li><b>Cash flow valuation:<\/b> projection of the capacity to generate income in the future.<\/li>\n<\/ul>\n<p><b>Searching for buyers<\/b><br \/>\nThe buyer may be closer than you think: among your clients, suppliers or even competitors. It is also possible to turn to investment funds or companies specialising in mergers and acquisitions.<\/p>\n<p><b>Negotiation and due diligence<\/b><br \/>\nThe buyer will thoroughly review the company\u2019s accounts, contracts and obligations. This process, known as <i>due diligence<\/i>, is essential for both parties to have full confidence in the transaction.<\/p>\n<p><b>Sales contract<\/b><br \/>\nThe agreement is formalised in a public deed and must be registered with Companies House. This regulates the price, method of payment, guarantees and possible non-compete clauses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Employment_impact\"><\/span><b>Employment impact<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>One of the most important points is that a sale <b>does not terminate employment contracts<\/b>. According to the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">Article 44 of the Workers\u2019 Statute<\/a>, employees keep their seniority, salary and conditions. The new owner assumes all employment and Social Security obligations.<\/p>\n<p>This provides stability for the workforce and avoids severance costs, making selling a less traumatic solution for those who are part of the business.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Timeframes\"><\/span><b>Timeframes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Selling a company is not immediate. From our experience, the process can take six months to a year, depending on the complexity of the transaction and the availability of documentation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Advantages_of_selling\"><\/span><b>Advantages of selling<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Immediate liquidity.<\/li>\n<li>Business continuity.<\/li>\n<li>Financial recognition of accumulated effort.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Disadvantages\"><\/span><b>Disadvantages<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The negotiation process is long and complex.<\/li>\n<li>There are tax costs (capital gains, income tax or corporate tax).<\/li>\n<li>Finding a buyer may not be easy.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Liquidating_the_company_an_orderly_closure\"><\/span><b>Liquidating the company: an orderly closure<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The second option is <b>liquidation<\/b>, which means bringing the company to a definitive end. It can be a reasonable alternative when the company is no longer profitable, when there are no interested buyers, or when the owner prefers a quick and controlled closure.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Steps_of_liquidation\"><\/span><b>Steps of liquidation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Preparation of the <b>liquidation balance sheet<\/b>.<\/li>\n<li>Adoption of the dissolution agreement at a shareholders\u2019 meeting.<\/li>\n<li>Execution of the agreement in a public deed before a notary.<\/li>\n<li>Registration at Companies House.<\/li>\n<li>Tax deregistration with the Tax Agency and Social Security.<\/li>\n<li>Distribution of assets among shareholders according to their participation.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Limitations\"><\/span><b>Limitations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The law establishes that a company cannot be liquidated if it has debts with third parties. In that case, insolvency proceedings would be required. It is only possible to liquidate when outstanding debts are with the shareholders themselves.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Employment_impact-2\"><\/span><b>Employment impact<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Unlike a sale, liquidation does terminate employees\u2019 contracts. This involves severance pay of <b>20 days per year worked<\/b>, with a maximum of 12 months\u2019 salary, provided there are objective grounds. If these cannot be demonstrated, the severance will be equivalent to unfair dismissal.<\/p>\n<p>This means that, socially, liquidation has a greater impact than selling.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Taxation\"><\/span><b>Taxation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Assets allocated to shareholders are taxed as a liquidation quota under the Transfer Tax (Corporate Transactions). Furthermore, if in the future a shareholder sells a received asset (e.g., a property), they will have to pay tax on the corresponding capital gain.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Advantages_of_liquidation\"><\/span><b>Advantages of liquidation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Greater speed and control.<\/li>\n<li>Avoids dependence on external buyers.<\/li>\n<li>Definitely closes all future obligations.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Disadvantages-2\"><\/span><b>Disadvantages<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The financial return is usually lower.<\/li>\n<li>It may involve significant tax costs.<\/li>\n<li>It entails the disappearance of the business project.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Which_option_is_more_suitable_for_you\"><\/span><b>Which option is more suitable for you?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The answer depends on very specific factors:<\/p>\n<ul>\n<li><b>Economic situation:<\/b> if the company is profitable, the natural step is to explore a sale.<\/li>\n<li><b>Outstanding debts:<\/b> when these are high, liquidation may be more viable.<\/li>\n<li><b>Existence of buyers:<\/b> without interested parties, selling is not possible.<\/li>\n<li><b>Personal objectives:<\/b> obtaining liquidity, preserving the legacy or simply closing a chapter.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Selling or liquidating a company is one of the most significant decisions in any entrepreneur\u2019s life. Selling allows the project to continue and provides liquidity, while liquidation is a quick and definitive closure.<\/p>\n<p>At <b>GM Tax Consultancy<\/b>, we offer our expertise so you can make the best decision with all the information at hand. We will accompany you through every step of the process to ensure the outcome is safe, orderly, and tax-efficient.<\/p>\n<p>&nbsp;<\/p>\n\n\t\t<div class='author-shortcodes'>\n\t\t\t<div class='author-inner'>\n\t\t\t\t<div class='author-image'>\n\t\t\t<img src='https:\/\/gmtaxconsultancy.com\/wp-content\/uploads\/gerard-valldeperes-3-18430_60x60.jpg' alt='' \/>\n\t\t\t<div class='author-overlay'><\/div>\n\t\t<\/div> \n\t\t<div class='author-info'>\n\t\t\tLawyer and Economist from Pompeu Fabra University, with a Master\u2019s in Law and in Legal and Tax Advisory. Specialist in taxation of individuals and companies, he joined the firm in 2020. Member of the Barcelona Bar Association.\n\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n","protected":false},"excerpt":{"rendered":"<p>At some point in their business journey, every owner faces a crucial decision: what to do with the company when it is time to retire, change direction or close an important chapter? From our experience as tax and legal advisors, we know this is not an easy choice. In general terms, there are two main [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[699],"tags":[],"class_list":["post-19676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/19676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=19676"}],"version-history":[{"count":2,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/19676\/revisions"}],"predecessor-version":[{"id":19678,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/19676\/revisions\/19678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/19674"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=19676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=19676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=19676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}