{"id":1592,"date":"2024-11-11T22:54:46","date_gmt":"2024-11-11T22:54:46","guid":{"rendered":"https:\/\/cmgdlaw.com\/?p=1592"},"modified":"2024-11-13T23:49:39","modified_gmt":"2024-11-13T23:49:39","slug":"rules_modification_ft","status":"publish","type":"post","link":"https:\/\/cmgdlaw.com\/_es\/rules_modification_ft\/","title":{"rendered":"Second Modifications to the General Rules for Foreign Trade for 2024"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1592\" class=\"elementor elementor-1592\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad06335 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad06335\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 700 10\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M360 0L350 9.9 340 0 0 0 0 10 700 10 700 0\"\/>\n<\/svg>\t\t<\/div>\n\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-eec409a\" data-id=\"eec409a\" 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-586bf83 elementor-widget elementor-widget-spacer\" data-id=\"586bf83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3126c10 elementor-widget elementor-widget-image\" data-id=\"3126c10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"350\" height=\"393\" src=\"https:\/\/cmgdlaw.com\/wp-content\/uploads\/2022\/10\/cmgd_logo.png\" class=\"attachment-large size-large wp-image-40\" alt=\"\" srcset=\"https:\/\/cmgdlaw.com\/wp-content\/uploads\/2022\/10\/cmgd_logo.png 350w, https:\/\/cmgdlaw.com\/wp-content\/uploads\/2022\/10\/cmgd_logo-267x300.png 267w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8097b9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8097b9d\" 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-33 elementor-inner-column elementor-element elementor-element-742f818\" data-id=\"742f818\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-238821a\" data-id=\"238821a\" 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-7144724 elementor-widget elementor-widget-heading\" data-id=\"7144724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Our staff remains at the forefront of the evolution of regulations that affect our clients\u2019 businesses.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-01a6c8a\" data-id=\"01a6c8a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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 class=\"elementor-element elementor-element-368e368 elementor-widget elementor-widget-spacer\" data-id=\"368e368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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-74b8f95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74b8f95\" 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-5acee58\" data-id=\"5acee58\" 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-35bfd83 elementor-widget elementor-widget-spacer\" data-id=\"35bfd83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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-926e139 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"926e139\" 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-50 elementor-top-column elementor-element elementor-element-d440a60\" data-id=\"d440a60\" 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-4a0d87c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4a0d87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BOLETINES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b7c538 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b7c538\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b071fe7 elementor-widget elementor-widget-text-editor\" data-id=\"b071fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nov, 2024<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-072f811 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"072f811\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cmgdlaw.com\/_es\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Home<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-71a6458\" data-id=\"71a6458\" 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-5e53f1c elementor-widget elementor-widget-heading\" data-id=\"5e53f1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Segunda Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0ee894 elementor-widget elementor-widget-text-editor\" data-id=\"a0ee894\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El pasado 14 de octubre de 2024, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n la \"Segunda Resoluci\u00f3n de Modificaciones a las Reglas Generales de Comercio Exterior para 2024 (\u201cRGCE\u201d), as\u00ed como de sus Anexos 1, 2, 5 y 24\". Aqu\u00ed el acuerdo. <a href=\"..\/..\/CMGD\/CMGD%20-%20Servidor\/JGS\/Notas%20informativas\/2024_10_14_VES_SHCP.pdf\">&#8220;Second Resolution of Modifications to the General Rules of Foreign Trade for 2024 (&#8220;RGCE&#8221;), as well as its Annexes 1, 2, 5 and 24&#8243;<\/a>.<\/p>\n<p>A continuaci\u00f3n, algunas de las modificaciones que consideramos m\u00e1s relevantes:<\/p>\n<p><strong>Mensajer\u00eda y paqueter\u00eda<\/strong><\/p>\n<p>Generic Tax Identification for courier\u2019s was eliminated; and causes for cancellation of the registration of courier and parcel companies before Tax authorities were updated.<\/p>\n<p><strong>Registration in \u201cEmpresas Certificadas\u201d Scheme (RECE) <\/strong><\/p>\n<p>Se establecen requisitos adicionales para obtener el Registro en el Esquema de Certificaci\u00f3n de Empresas (RECE), destac\u00e1ndose lo siguientes:<\/p>\n<ul>\n<li>En relaci\u00f3n con el requisito de contar con personal para llevar a cabo el proceso productivo, se modifica la fracci\u00f3n III de la Regla 7.1.1. precisando que aquellos que subcontraten servicios especializados o la ejecuci\u00f3n de obras especializadas, deber\u00e1n cumplir con las obligaciones establecidas en el art\u00edculo 27 de la Ley del Impuesto sobre la Renta, incluyendo que sus contratistas se encuentren inscritos en el Registro de Prestadores de Servicios Especializados u Obras Especializadas (REPSE).<\/li>\n<li>En adici\u00f3n al requisito de no encontrarse en el listado publicado por el SAT relacionado con el art\u00edculo 69 y 69-B cuarto p\u00e1rrafo del CFF, se modifica la fracci\u00f3n IV de la Regla 7.1.1 se incluye ahora 69-B Bis, noveno p\u00e1rrafo, relacionado con contribuyentes que transmitieron indebidamente el derecho a disminuir p\u00e9rdidas fiscales.<\/li>\n<li>En relaci\u00f3n con el control de inventarios, se modifica la fracci\u00f3n XIV de la Regla 7.1.1 para indicar que \u00e9ste debe cumplir con los t\u00e9rminos del apartado C del Anexo 24 de las RGCE.<\/li>\n<li>Se precisa que los representantes legales con facultad para actos de dominio no deben encontrarse vinculados con empresas a las que se les hubiera cancelado el RECE.<\/li>\n<\/ul>\n<p><strong>Requisitos para obtener el RECE, rubro A, se modifica la regla 7.1.2. para incluir como requisitos:<\/strong><\/p>\n<ol>\n<li>Submit the application in accordance with the processing form 153 Mexican Customs Law, which replaces the F3 format \u201cApplication for Registration in the Business Certification Scheme\u201d, contained in Annex 1.<\/li>\n<\/ol>\n<p>In relation to companies that have a VAT and IEPS (\u201cCIVA\u201d) modality that import or intend to import merchandise considered sensitive (Annex II of the IMMEX Decree or Annex 28 of the RGCE), it is added as a requirement to prove the return of 80% of the total value of temporary imports of said inputs.<\/p>\n<p><strong>Obligaciones de las empresas CIVA<\/strong><\/p>\n<p>En relaci\u00f3n con las obligaciones contenidas en la regla 7.2.1. se modifican las siguientes obligaciones:<\/p>\n<ol>\n<li>Se deroga la obligaci\u00f3n de presentar avisos relacionados con cambios de denominaci\u00f3n o raz\u00f3n social, domicilio fiscal o domicilios donde se realizan procesos productivos, y altas de domicilios.<\/li>\n<li>En el caso de domicilios, cuando cambie el documento con el que se acredita el legal uso y goce del inmueble, se deber\u00e1 dar aviso conforme al nuevo formato 154\/LA.<\/li>\n<li>En el caso de importaci\u00f3n de mercanc\u00edas adicionales a las que se se\u00f1al\u00f3 en el proceso productivo de la solicitud inicial, se deber\u00e1 presentar el aviso a que se refiere la ficha de tr\u00e1mite 154\/LA con al menos 30 d\u00edas previos a aqu\u00e9l en que se pretenda efectuar la primera importaci\u00f3n.<\/li>\n<li>Se precisa que la obligaci\u00f3n de presentar los informes de descargo conforme al Anexo 30 de las RGCE, se tendr\u00e1 por cumplida cuando la informaci\u00f3n de los pedimentos a descargar corresponda a las claves de \u00e9stos y al periodo que se reporta.<\/li>\n<\/ol>\n<p><strong>Resoluciones del Registro en el Esquema de Certificaci\u00f3n de Empresas<\/strong><\/p>\n<p>Se adiciona como supuesto para que la autoridad niegue directamente el RECE (sin necesidad de requerimiento) cuando la solicitante no permita el acceso a la autoridad para llevar a cabo la visita de inspecci\u00f3n inicial. Se aclara tambi\u00e9n que el plazo para la emisi\u00f3n de resoluciones del RECE se computar\u00e1 a partir del d\u00eda siguiente al del \u00faltimo acuse mediante el cual se haya presentado documentaci\u00f3n e informaci\u00f3n.<\/p>\n<p><strong>Garant\u00eda del inter\u00e9s fiscal de IVA y\/o IEPS, mediante fianza o carta de cr\u00e9dito.<\/strong><\/p>\n<p>Se aumenta a treinta meses el plazo de vigencia de la fianza o carta de cr\u00e9dito para garantizar el pago del Impuesto al Valor Agregado por las importaciones temporales que se realicen y se deber\u00e1 tramitar conforme la nueva ficha de tr\u00e1mite 155\/LA \u201cSolicitud para la aceptaci\u00f3n, renovaci\u00f3n, ampliaci\u00f3n, aumento o cancelaci\u00f3n de la garant\u00eda en materia de IVA e IEPS\u201d.<\/p>\n<p>Se a\u00f1aden requisitos de aceptaci\u00f3n de la fianza.&nbsp;<span style=\"font-style: inherit; font-weight: inherit; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; background-color: var(--ast-global-color-5);\">Se modifica el plazo para realizar la renovaci\u00f3n, debi\u00e9ndose tramitar durante los primeros diez d\u00edas siguientes a los doce meses en que se haya obtenido la aceptaci\u00f3n para garantizar el inter\u00e9s fiscal, por un periodo de doce meses adicionales a la vigencia aceptada de conformidad con los requisitos establecidos en la ficha de tramite 155\/LA.&nbsp;<\/span><span style=\"font-style: inherit; font-weight: inherit; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; background-color: var(--ast-global-color-5);\">requirements established in the procedure sheet 155\/LA.<\/span><\/p>\n<p>Adicionalmente, se aclara que la renovaci\u00f3n de la fianza o ampliaci\u00f3n de la vigencia de la carta de cr\u00e9dito deber\u00e1 tramitarse durante los primeros diez d\u00edas siguientes a los doce meses en que se haya obtenido la aceptaci\u00f3n, o ser\u00e1 exigible el pago de los impuestos garantizados.<\/p>\n<p><strong>Modificaci\u00f3n ANEXOS<br><\/strong><strong>Annex 1 &#8211; Foreign trade formats and models and Annex 2 &#8211; Foreign Trade Procedures 1.<\/strong><\/p>\n<ol>\n<li>Format F3 &#8220;Application for Registration in the Business Certification Scheme&#8221;, contained in Annex 1, is eliminated and in its place the procedure form 153\/LA is implemented.<\/li>\n<li>Format B13 &#8220;Notices referred to in rule 7.2.1., related to Registration in the Business Certification Scheme&#8221;, is eliminated and in its place the procedure form 154\/LA &#8220;Notices related to Registration in the Business Certification Scheme&#8221; is created.<\/li>\n<li>Format B15 &#8220;Single Notice of Renewal in the Business Certification Scheme Registry&#8221;, contained in Annex 1, is eliminated and in its place the procedure form 153\/LA &#8220;Application for Registration in the Business Certification Scheme Registry&#8221; is created Certification Scheme for Companies and notice for its renewal.&#8221;<\/li>\n<li>The E12 format &#8220;Single Format of Guarantees in VAT and IEPS matters&#8221; is eliminated and the procedure form 155\/LA &#8220;Application for the acceptance, renewal, extension. Increase or cancellation of the guarantee in VAT and IEPS matters&#8221; is created.<\/li>\n<li>The F2 format \u201cApplication for registration of the dispatch of goods of companies\u201d, contained in Annex 1, is eliminated and the procedure form 152\/LA \u201cApplication for Registration in the Registry of the Dispatch of Goods of Companies, and notices of renewal or modification thereof\u201d is created.<\/li>\n<\/ol>\n<p><strong>Annex 24 &#8211; Minimum information that the automated inventory control system must contain<\/strong><\/p>\n<p>Section C of Annex 24 is added to specify that the <strong>Se adiciona el apartado C del Anexo 24 para especificar que debe permitirse a la autoridad contar con acceso permanente al sistema de control de inventarios de las empresas con CIVA, quienes deber\u00e1n compartirle el usuario y contrase\u00f1a para acceder al sistema en l\u00ednea de su control de inventarios,<\/strong>y para establecer que el sistema deber\u00e1 de recibir de manera electr\u00f3nica la informaci\u00f3n del sistema corporativo en un plazo que no exceda de 48 horas o a m\u00e1s tardar al momento del pago del pedimento correspondiente.<\/p>\n<p>Lo anterior, permitir\u00e1 a la autoridad estar en posibilidad de verificar el cumplimiento de las disposiciones del Anexo 24 en todo momento y corroborar que se cumpla con el control de importaciones y retornos de mercanc\u00edas relacionadas con su autorizaci\u00f3n.<\/p>\n<p>Cualquier duda con respecto a este bolet\u00edn debe ser dirigida a:<\/p>\n<p><strong>Javier&nbsp;<span style=\"color: #000000;\">Garc\u00eda<\/span><\/strong><br>jgs@cmgdlaw.com<\/p>\t\t\t\t\t\t\t\t<\/div>\n\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>Modifications to Mexcian Rules for Foreign Trade 2024.  Modifications to some rule and updates to Annexs<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_theme","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1592","post","type-post","status-publish","format-standard","hentry","category-general"],"_links":{"self":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/comments?post=1592"}],"version-history":[{"count":44,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1592\/revisions"}],"predecessor-version":[{"id":1638,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/posts\/1592\/revisions\/1638"}],"wp:attachment":[{"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/media?parent=1592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/categories?post=1592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cmgdlaw.com\/_es\/wp-json\/wp\/v2\/tags?post=1592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}