{"id":82391,"date":"2023-01-25T11:25:59","date_gmt":"2023-01-25T11:25:59","guid":{"rendered":"https:\/\/smfc.pt\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/"},"modified":"2023-01-25T11:25:59","modified_gmt":"2023-01-25T11:25:59","slug":"oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt","status":"publish","type":"post","link":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/","title":{"rendered":"OE 2023 &#8211; Altera\u00e7\u00e3o ao regime da compra para revenda &#8211; Isen\u00e7\u00e3o de IMT"},"content":{"rendered":"<p>Na sequ\u00eancia da aprova\u00e7\u00e3o do Or\u00e7amento de Estado para 2023, foi alterado o artigo 7\u00ba do C\u00f3digo do IMT que prev\u00ea a isen\u00e7\u00e3o de IMT pela aquisi\u00e7\u00e3o de pr\u00e9dios para revenda.<\/p>\n<p>A altera\u00e7\u00e3o operada afetar\u00e1 as sociedades que, em 2022, ao abrigo da reda\u00e7\u00e3o anterior, qualificavam como sociedades de compra para revenda para efeitos do benef\u00edcio da isen\u00e7\u00e3o de IMT \u201c\u00e0 cabe\u00e7a\u201d (por exemplo, sociedades que, em 2022, tenham adquirido um im\u00f3vel com destino a revenda), com impacto nas aquisi\u00e7\u00f5es de im\u00f3veis que ocorram a partir de 01.01.2023, deixando tais sociedades de poder beneficiar da isen\u00e7\u00e3o de IMT \u201c\u00e0 cabe\u00e7a\u201d.<\/p>\n<p>Com esta altera\u00e7\u00e3o a isen\u00e7\u00e3o de IMT \u201c\u00e0 cabe\u00e7a\u201d passou a estar dependente da verifica\u00e7\u00e3o dos seguintes requisitos:<\/p>\n<ol>\n<li>A sociedade ter exercido a atividade de compra para revenda nos <strong><u>dois anos anteriores ao da escritura<\/u><\/strong> (sendo que, at\u00e9 agora, o requisito era apenas de um ano);<\/li>\n<li>A atividade de compra para revenda consiste apenas <strong><u>na efetiva revenda<\/u><\/strong> (e n\u00e3o, como at\u00e9 agora, na aquisi\u00e7\u00e3o para revenda).<\/li>\n<\/ol>\n<p>A altera\u00e7\u00e3o em causa n\u00e3o prejudica a possibilidade de reembolso de IMT caso os im\u00f3veis sejam efetivamente vendidos, mas p\u00f5e em causa o efeito de adiamento do pagamento do imposto.<\/p>\n<p>Assim, para aquisi\u00e7\u00f5es ocorridas em 2023, a isen\u00e7\u00e3o de IMT \u201c\u00e0 cabe\u00e7a\u201d s\u00f3 ter\u00e1 aplica\u00e7\u00e3o a sociedades que j\u00e1 tenham sido constitu\u00eddas em 2021 e que tenham revendido, pelo menos, um im\u00f3vel, em 2021 e em 2022 (ou seja, uma revenda por ano).<\/p>\n<p>&nbsp;<\/p>\n<hr>\n<p><a href=\"https:\/\/smfc.pt\/equipa\/manuel-ferreira-da-costa\/\">Manuel Ferreira da Costa<\/a><br \/>\n<em>Partner<\/em><\/p>\n<p><a href=\"https:\/\/smfc.pt\/equipa\/ines-matoso\/\">In\u00eas Matoso<\/a><br \/>\n<em>Advogada Associada do Departamento de Fiscal<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na sequ\u00eancia da aprova\u00e7\u00e3o do Or\u00e7amento de Estado para 2023, foi alterado o artigo 7\u00ba do C\u00f3digo do IMT que [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":80367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-82391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>OE 2023 - Altera\u00e7\u00e3o ao regime da compra para revenda - Isen\u00e7\u00e3o de IMT - Sousa Machado, Ferreira da Costa &amp; Associados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OE 2023 - Altera\u00e7\u00e3o ao regime da compra para revenda - Isen\u00e7\u00e3o de IMT - Sousa Machado, Ferreira da Costa &amp; Associados\" \/>\n<meta property=\"og:description\" content=\"Na sequ\u00eancia da aprova\u00e7\u00e3o do Or\u00e7amento de Estado para 2023, foi alterado o artigo 7\u00ba do C\u00f3digo do IMT que [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/\" \/>\n<meta property=\"og:site_name\" content=\"Sousa Machado, Ferreira da Costa &amp; Associados\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-25T11:25:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/smfc.pt\/wp-content\/uploads\/Fiscal_1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"4000\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/\"},\"author\":{\"name\":\"editor\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#\\\/schema\\\/person\\\/ee9816ebdf6fae2117ca3f58337a3778\"},\"headline\":\"OE 2023 &#8211; Altera\u00e7\u00e3o ao regime da compra para revenda &#8211; Isen\u00e7\u00e3o de IMT\",\"datePublished\":\"2023-01-25T11:25:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/\"},\"wordCount\":290,\"publisher\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/smfc.pt\\\/wp-content\\\/uploads\\\/Fiscal_1.jpg\",\"articleSection\":[\"Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/\",\"url\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/\",\"name\":\"OE 2023 - Altera\u00e7\u00e3o ao regime da compra para revenda - Isen\u00e7\u00e3o de IMT - Sousa Machado, Ferreira da Costa & Associados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/smfc.pt\\\/wp-content\\\/uploads\\\/Fiscal_1.jpg\",\"datePublished\":\"2023-01-25T11:25:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#primaryimage\",\"url\":\"https:\\\/\\\/smfc.pt\\\/wp-content\\\/uploads\\\/Fiscal_1.jpg\",\"contentUrl\":\"https:\\\/\\\/smfc.pt\\\/wp-content\\\/uploads\\\/Fiscal_1.jpg\",\"width\":4000,\"height\":2000},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/smfc.pt\\\/en\\\/smfc\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"OE 2023 &#8211; Altera\u00e7\u00e3o ao regime da compra para revenda &#8211; Isen\u00e7\u00e3o de IMT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/smfc.pt\\\/en\\\/\",\"name\":\"Sousa Machado, Ferreira da Costa & Associados\",\"description\":\"Sociedade de Advogados, RL\",\"publisher\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#organization\"},\"alternateName\":\"Sociedade de Advogados, RL\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/smfc.pt\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#organization\",\"name\":\"Sousa Machado, Ferreira da Costa & Associados\",\"alternateName\":\"Sociedade de Advogados, RL\",\"url\":\"https:\\\/\\\/smfc.pt\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/smfc.pt\\\/wp-content\\\/uploads\\\/Logo-completo.png\",\"contentUrl\":\"https:\\\/\\\/smfc.pt\\\/wp-content\\\/uploads\\\/Logo-completo.png\",\"width\":300,\"height\":300,\"caption\":\"Sousa Machado, Ferreira da Costa & Associados\"},\"image\":{\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/smfc-sousa-machado-ferreira-da-costa-associados\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/smfc.pt\\\/en\\\/#\\\/schema\\\/person\\\/ee9816ebdf6fae2117ca3f58337a3778\",\"name\":\"editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5ba99aa334392f60c04700a91d9615c4c1a130758f75b5440579629a2b06ad42?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5ba99aa334392f60c04700a91d9615c4c1a130758f75b5440579629a2b06ad42?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5ba99aa334392f60c04700a91d9615c4c1a130758f75b5440579629a2b06ad42?s=96&d=mm&r=g\",\"caption\":\"editor\"},\"url\":\"https:\\\/\\\/smfc.pt\\\/en\\\/author\\\/editor\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"OE 2023 - Altera\u00e7\u00e3o ao regime da compra para revenda - Isen\u00e7\u00e3o de IMT - Sousa Machado, Ferreira da Costa & Associados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/","og_locale":"en_US","og_type":"article","og_title":"OE 2023 - Altera\u00e7\u00e3o ao regime da compra para revenda - Isen\u00e7\u00e3o de IMT - Sousa Machado, Ferreira da Costa & Associados","og_description":"Na sequ\u00eancia da aprova\u00e7\u00e3o do Or\u00e7amento de Estado para 2023, foi alterado o artigo 7\u00ba do C\u00f3digo do IMT que [&hellip;]","og_url":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/","og_site_name":"Sousa Machado, Ferreira da Costa & Associados","article_published_time":"2023-01-25T11:25:59+00:00","og_image":[{"width":4000,"height":2000,"url":"https:\/\/smfc.pt\/wp-content\/uploads\/Fiscal_1.jpg","type":"image\/jpeg"}],"author":"editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"editor","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#article","isPartOf":{"@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/"},"author":{"name":"editor","@id":"https:\/\/smfc.pt\/en\/#\/schema\/person\/ee9816ebdf6fae2117ca3f58337a3778"},"headline":"OE 2023 &#8211; Altera\u00e7\u00e3o ao regime da compra para revenda &#8211; Isen\u00e7\u00e3o de IMT","datePublished":"2023-01-25T11:25:59+00:00","mainEntityOfPage":{"@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/"},"wordCount":290,"publisher":{"@id":"https:\/\/smfc.pt\/en\/#organization"},"image":{"@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#primaryimage"},"thumbnailUrl":"https:\/\/smfc.pt\/wp-content\/uploads\/Fiscal_1.jpg","articleSection":["Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/","url":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/","name":"OE 2023 - Altera\u00e7\u00e3o ao regime da compra para revenda - Isen\u00e7\u00e3o de IMT - Sousa Machado, Ferreira da Costa & Associados","isPartOf":{"@id":"https:\/\/smfc.pt\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#primaryimage"},"image":{"@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#primaryimage"},"thumbnailUrl":"https:\/\/smfc.pt\/wp-content\/uploads\/Fiscal_1.jpg","datePublished":"2023-01-25T11:25:59+00:00","breadcrumb":{"@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#primaryimage","url":"https:\/\/smfc.pt\/wp-content\/uploads\/Fiscal_1.jpg","contentUrl":"https:\/\/smfc.pt\/wp-content\/uploads\/Fiscal_1.jpg","width":4000,"height":2000},{"@type":"BreadcrumbList","@id":"https:\/\/smfc.pt\/en\/oe-2023-alteracao-ao-regime-da-compra-para-revenda-isencao-de-imt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/smfc.pt\/en\/smfc\/"},{"@type":"ListItem","position":2,"name":"OE 2023 &#8211; Altera\u00e7\u00e3o ao regime da compra para revenda &#8211; Isen\u00e7\u00e3o de IMT"}]},{"@type":"WebSite","@id":"https:\/\/smfc.pt\/en\/#website","url":"https:\/\/smfc.pt\/en\/","name":"Sousa Machado, Ferreira da Costa & Associados","description":"Sociedade de Advogados, RL","publisher":{"@id":"https:\/\/smfc.pt\/en\/#organization"},"alternateName":"Sociedade de Advogados, RL","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/smfc.pt\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/smfc.pt\/en\/#organization","name":"Sousa Machado, Ferreira da Costa & Associados","alternateName":"Sociedade de Advogados, RL","url":"https:\/\/smfc.pt\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/smfc.pt\/en\/#\/schema\/logo\/image\/","url":"https:\/\/smfc.pt\/wp-content\/uploads\/Logo-completo.png","contentUrl":"https:\/\/smfc.pt\/wp-content\/uploads\/Logo-completo.png","width":300,"height":300,"caption":"Sousa Machado, Ferreira da Costa & Associados"},"image":{"@id":"https:\/\/smfc.pt\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/smfc-sousa-machado-ferreira-da-costa-associados\/"]},{"@type":"Person","@id":"https:\/\/smfc.pt\/en\/#\/schema\/person\/ee9816ebdf6fae2117ca3f58337a3778","name":"editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5ba99aa334392f60c04700a91d9615c4c1a130758f75b5440579629a2b06ad42?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5ba99aa334392f60c04700a91d9615c4c1a130758f75b5440579629a2b06ad42?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5ba99aa334392f60c04700a91d9615c4c1a130758f75b5440579629a2b06ad42?s=96&d=mm&r=g","caption":"editor"},"url":"https:\/\/smfc.pt\/en\/author\/editor\/"}]}},"_links":{"self":[{"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/posts\/82391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/comments?post=82391"}],"version-history":[{"count":0,"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/posts\/82391\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/media\/80367"}],"wp:attachment":[{"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/media?parent=82391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/categories?post=82391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smfc.pt\/en\/wp-json\/wp\/v2\/tags?post=82391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}