{"id":23590,"date":"2026-11-08T13:59:53","date_gmt":"2026-11-08T12:59:53","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/venezuela\/residence-fiscale\/"},"modified":"2026-11-09T01:15:08","modified_gmt":"2026-11-09T00:15:08","slug":"residence-fiscale","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/venezuela\/residence-fiscale\/","title":{"rendered":"R\u00e9sident de France ou du Venezuela\u00a0: comment l\u2019article 4 de la convention vous d\u00e9partage-t-il\u00a0?"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qui d\u00e9cide d\u2019abord si je suis r\u00e9sident ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Chaque \u00c9tat, selon sa propre l\u00e9gislation : est r\u00e9sident celui qui y est assujetti \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Une personne impos\u00e9e seulement sur ses revenus locaux est-elle r\u00e9sidente ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019expression ne comprend pas les personnes assujetties \u00e0 l\u2019imp\u00f4t dans un \u00c9tat seulement pour les revenus de sources situ\u00e9es dans cet \u00c9tat (article 4, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si j\u2019ai les deux nationalit\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les crit\u00e8res pr\u00e9c\u00e9dents ne permettent pas de conclure, les autorit\u00e9s comp\u00e9tentes des deux \u00c9tats tranchent d\u2019un commun accord (article 4, paragraphe 2, d).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/venezuela\/\">France\u2013Venezuela<\/a> \u203a Article 4 \u00b7 R\u00e9sidence fiscale<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Venezuela<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>R\u00e9sident de France ou du Venezuela\u00a0: comment l\u2019article 4 de la convention vous d\u00e9partage-t-il\u00a0?<\/h1>\n<p class=\"lead\">Chaque pays applique d\u2019abord sa propre loi pour dire qui est r\u00e9sident. Si la France et le Venezuela vous consid\u00e8rent tous deux comme r\u00e9sident, l\u2019article 4 tranche par une s\u00e9rie de crit\u00e8res successifs.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-venezuela.webp\" alt=\"Caracas, Venezuela\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 4 \u00b7 R\u00e9sidence<\/span><b>Caracas, Venezuela<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Est r\u00e9sident d\u2019un \u00c9tat la personne qui y est assujettie \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/li><li>N\u2019est pas r\u00e9sident la personne qui n\u2019y est impos\u00e9e que sur des revenus de source locale (article 4, paragraphe 1).<\/li><li>En cas de double r\u00e9sidence, une personne physique est r\u00e9sidente de l\u2019\u00c9tat de son foyer d\u2019habitation permanent, puis de celui du centre de ses int\u00e9r\u00eats vitaux, puis de son s\u00e9jour habituel, puis de sa nationalit\u00e9 (article 4, paragraphe 2).<\/li><li>En dernier recours, les autorit\u00e9s comp\u00e9tentes tranchent d\u2019un commun accord\u00a0; une soci\u00e9t\u00e9 est r\u00e9sidente de l\u2019\u00c9tat de son si\u00e8ge de direction effective (article 4, paragraphes 2, d, et 3).<\/li><\/ul><\/div>\n<h2>De quel \u00c9tat \u00eates-vous r\u00e9sident\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Foyer d\u2019habitation permanent dans un seul pays<\/span><span class=\"etat \">R\u00e9sident de ce pays<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Foyer dans les deux pays<\/span><span class=\"etat \">Pays du centre des int\u00e9r\u00eats vitaux<\/span><span class=\"ref\">Art. 4 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Centre des int\u00e9r\u00eats vitaux ind\u00e9terminable<\/span><span class=\"etat \">Pays du s\u00e9jour habituel<\/span><span class=\"ref\">Art. 4 \u00a7 2 b<\/span><\/div><div class=\"r\"><span>S\u00e9jour habituel dans les deux pays ou dans aucun<\/span><span class=\"etat \">Pays de la nationalit\u00e9<\/span><span class=\"ref\">Art. 4 \u00a7 2 c<\/span><\/div><div class=\"r\"><span>Double nationalit\u00e9 ou aucune<\/span><span class=\"etat \">Accord des autorit\u00e9s comp\u00e9tentes<\/span><span class=\"ref\">Art. 4 \u00a7 2 d<\/span><\/div><\/div><p class=\"note2\">Le protocole (point III) pr\u00e9cise que l\u2019\u00c9tat, ses collectivit\u00e9s locales et certaines soci\u00e9t\u00e9s de personnes dont chaque membre est impos\u00e9 sur sa part sont aussi des r\u00e9sidents.<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 1<\/span><p>\u00ab Au sens de la pr\u00e9sente Convention, l&#x27;expression &quot; r\u00e9sident d&#x27;un Etat contractant &quot; d\u00e9signe toute personne qui, en vertu de la l\u00e9gislation de cet Etat, est assujettie \u00e0 l&#x27;imp\u00f4t dans cet Etat, en raison de son domicile, de sa r\u00e9sidence, de son si\u00e8ge de direction ou de tout autre crit\u00e8re de nature analogue. Toutefois, cette expression ne comprend pas les personnes qui ne sont assujetties \u00e0 l&#x27;imp\u00f4t dans cet Etat que pour les revenus de sources situ\u00e9es dans cet Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 4, paragraphe 2, a<\/span><p>\u00ab Cette personne est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat o\u00f9 elle dispose d&#x27;un foyer d&#x27;habitation permanent\u00a0; si elle dispose d&#x27;un foyer d&#x27;habitation permanent dans les deux Etats, elle est consid\u00e9r\u00e9e comme un r\u00e9sident de l&#x27;Etat avec lequel ses liens personnels et \u00e9conomiques sont les plus \u00e9troits (centre des int\u00e9r\u00eats vitaux)\u00a0; \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>L\u2019ordre des crit\u00e8res<\/h2><p>Si les deux pays vous consid\u00e8rent comme r\u00e9sident, l\u2019article 4, paragraphe 2, d\u00e9partage dans cet ordre\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Foyer d\u2019habitation permanent<\/b><span>O\u00f9 disposez-vous d\u2019un logement permanent\u00a0?<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Centre des int\u00e9r\u00eats vitaux<\/b><span>Foyer dans les deux pays\u00a0: o\u00f9 sont vos liens personnels et \u00e9conomiques les plus \u00e9troits\u00a0?<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>S\u00e9jour habituel<\/b><span>Toujours ind\u00e9cis\u00a0: o\u00f9 s\u00e9journez-vous de fa\u00e7on habituelle\u00a0?<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Nationalit\u00e9<\/b><span>Sinon, l\u2019\u00c9tat dont vous avez la nationalit\u00e9.<\/span><\/div><\/li><li><span class=\"n\">5<\/span><div><b>Accord des deux administrations<\/b><span>Double nationalit\u00e9 ou aucune\u00a0: les autorit\u00e9s comp\u00e9tentes tranchent.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/geologue-en-mission-au-venezuela-paye-via-des-societes-des-iles-vierges\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>23 mai 2024<\/small><\/div><p>G\u00e9ologue en mission au Venezuela pay\u00e9 via des soci\u00e9t\u00e9s des \u00eeles Vierges britanniques et de Hong Kong\u00a0: ses honoraires sont imposables en France au titre de l&#x27;article 155 A, avec la majoration de 80 % pour activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/venezuela\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Venezuela \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Le d\u00e9partage ne joue que si chacun des deux pays vous consid\u00e8re d\u2019abord comme r\u00e9sident selon sa propre loi. Le foyer d\u2019habitation permanent vient en premier\u00a0: un logement conserv\u00e9 en France \u00e0 disposition de la famille peut y maintenir la r\u00e9sidence, m\u00eame apr\u00e8s une installation au Venezuela. Les preuves de la nouvelle r\u00e9sidence se rassemblent avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-residence-fiscale-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous partagez votre vie entre la France et le Venezuela\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-residence-fiscale-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/venezuela\/\">Convention France\u2013Venezuela : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/venezuela\/residence-fiscale\/\" class=\"cur\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-10-10\/\">BOI-INT-DG-20-10-10 \u00b7 Domicile fiscal et r\u00e9sidence conventionnelle<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-champ-10\/\">BOI-IR-CHAMP-10 \u00b7 Domicile fiscal (art. 4 B)<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Qui d\u00e9cide d\u2019abord si je suis r\u00e9sident\u00a0?<\/summary><p>Chaque \u00c9tat, selon sa propre l\u00e9gislation\u00a0: est r\u00e9sident celui qui y est assujetti \u00e0 l\u2019imp\u00f4t en raison de son domicile, de sa r\u00e9sidence ou d\u2019un crit\u00e8re analogue (article 4, paragraphe 1).<\/p><\/details><details><summary>Une personne impos\u00e9e seulement sur ses revenus locaux est-elle r\u00e9sidente\u00a0?<\/summary><p>Non\u00a0: l\u2019expression ne comprend pas les personnes assujetties \u00e0 l\u2019imp\u00f4t dans un \u00c9tat seulement pour les revenus de sources situ\u00e9es dans cet \u00c9tat (article 4, paragraphe 1).<\/p><\/details><details><summary>Que se passe-t-il si j\u2019ai les deux nationalit\u00e9s\u00a0?<\/summary><p>Si les crit\u00e8res pr\u00e9c\u00e9dents ne permettent pas de conclure, les autorit\u00e9s comp\u00e9tentes des deux \u00c9tats tranchent d\u2019un commun accord (article 4, paragraphe 2, d).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le V\u00e9n\u00e9zu\u00e9la &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 15 octobre 1993. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez au Venezuela ?<\/span><h3>Faire v\u00e9rifier ma r\u00e9sidence avant le d\u00e9part\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-residence-fiscale-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/venezuela\/\">Convention France\u2013Venezuela : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez au Venezuela ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-residence-fiscale-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Venezuela \u203a Article 4 \u00b7 R\u00e9sidence fiscale Convention France\u2013VenezuelaConvention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour R\u00e9sident de France ou<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22519,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23590","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=23590"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23590\/revisions"}],"predecessor-version":[{"id":29639,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23590\/revisions\/29639"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22519"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}