/**
 * REST API: WP_REST_Attachments_Controller class
 *
 * @package WordPress
 * @subpackage REST_API
 * @since 4.7.0
 */

/**
 * Core controller used to access attachments via the REST API.
 *
 * @since 4.7.0
 *
 * @see WP_REST_Posts_Controller
 */
class WP_REST_Attachments_Controller extends WP_REST_Posts_Controller {

	/**
	 * Whether the controller supports batching.
	 *
	 * @since 5.9.0
	 * @var false
	 */
	protected $allow_batch = false;

	/**
	 * Registers the routes for attachments.
	 *
	 * @since 5.3.0
	 *
	 * @see register_rest_route()
	 */
	public function register_routes() {
		parent::register_routes();
		register_rest_route(
			$this->namespace,
			'/' . $this->rest_base . '/(?P<id>[\d]+)/post-process',
			array(
				'methods'             => WP_REST_Server::CREATABLE,
				'callback'            => array( $this, 'post_process_item' ),
				'permission_callback' => array( $this, 'post_process_item_permissions_check' ),
				'args'                => array(
					'id'     => array(
						'description' => __( 'Unique identifier for the attachment.' ),
						'type'        => 'integer',
					),
					'action' => array(
						'type'     => 'string',
						'enum'     => array( 'create-image-subsizes' ),
						'required' => true,
					),
				),
			)
		);
		register_rest_route(
			$this->namespace,
			'/' . $this->rest_base . '/(?P<id>[\d]+)/edit',
			array(
				'methods'             => WP_REST_Server::CREATABLE,
				'callback'            => array( $this, 'edit_media_item' ),
				'permission_callback' => array( $this, 'edit_media_item_permissions_check' ),
				'args'                => $this->get_edit_media_item_args(),
			)
		);
	}

	/**
	 * Determines the allowed query_vars for a get_items() response and
	 * prepares for WP_Query.
	 *
	 * @since 4.7.0
	 *
	 * @param array           $prepared_args Optional. Array of prepared arguments. Default empty array.
	 * @param WP_REST_Request $request       Optional. Request to prepare items for.
	 * @return array Array of query arguments.
	 */
	protected function prepare_items_query( $prepared_args = array(), $request = null ) {
		$query_args = parent::prepare_items_query( $prepared_args, $request );

		if ( empty( $query_args['post_status'] ) ) {
			$query_args['post_status'] = 'inherit';
		}

		$media_types = $this->get_media_types();

		if ( ! empty( $request['media_type'] ) && isset( $media_types[ $request['media_type'] ] ) ) {
			$query_args['post_mime_type'] = $media_types[ $request['media_type'] ];
		}

		if ( ! empty( $request['mime_type'] ) ) {
			$parts = explode( '/', $request['mime_type'] );
			if ( isset( $media_types[ $parts[0] ] ) && in_array( $request['mime_type'], $media_types[ $parts[0] ], true ) ) {
				$query_args['post_mime_type'] = $request['mime_type'];
			}
		}

		// Filter query clauses to include filenames.
		if ( isset( $query_args['s'] ) ) {
			add_filter( 'wp_allow_query_attachment_by_filename', '__return_true' );
		}

		return $query_args;
	}

	/**
	 * Checks if a given request has access to create an attachment.
	 *
	 * @since 4.7.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return true|WP_Error Boolean true if the attachment may be created, or a WP_Error if not.
	 */
	public function create_item_permissions_check( $request ) {
		$ret = parent::create_item_permissions_check( $request );

		if ( ! $ret || is_wp_error( $ret ) ) {
			return $ret;
		}

		if ( ! current_user_can( 'upload_files' ) ) {
			return new WP_Error(
				'rest_cannot_create',
				__( 'Sorry, you are not allowed to upload media on this site.' ),
				array( 'status' => 400 )
			);
		}

		// Attaching media to a post requires ability to edit said post.
		if ( ! empty( $request['post'] ) && ! current_user_can( 'edit_post', (int) $request['post'] ) ) {
			return new WP_Error(
				'rest_cannot_edit',
				__( 'Sorry, you are not allowed to upload media to this post.' ),
				array( 'status' => rest_authorization_required_code() )
			);
		}

		return true;
	}

	/**
	 * Creates a single attachment.
	 *
	 * @since 4.7.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return WP_REST_Response|WP_Error Response object on success, WP_Error object on failure.
	 */
	public function create_item( $request ) {
		if ( ! empty( $request['post'] ) && in_array( get_post_type( $request['post'] ), array( 'revision', 'attachment' ), true ) ) {
			return new WP_Error(
				'rest_invalid_param',
				__( 'Invalid parent type.' ),
				array( 'status' => 400 )
			);
		}

		$insert = $this->insert_attachment( $request );

		if ( is_wp_error( $insert ) ) {
			return $insert;
		}

		$schema = $this->get_item_schema();

		// Extract by name.
		$attachment_id = $insert['attachment_id'];
		$file          = $insert['file'];

		if ( isset( $request['alt_text'] ) ) {
			update_post_meta( $attachment_id, '_wp_attachment_image_alt', sanitize_text_field( $request['alt_text'] ) );
		}

		if ( ! empty( $schema['properties']['featured_media'] ) && isset( $request['featured_media'] ) ) {
			$thumbnail_update = $this->handle_featured_media( $request['featured_media'], $attachment_id );

			if ( is_wp_error( $thumbnail_update ) ) {
				return $thumbnail_update;
			}
		}

		if ( ! empty( $schema['properties']['meta'] ) && isset( $request['meta'] ) ) {
			$meta_update = $this->meta->update_value( $request['meta'], $attachment_id );

			if ( is_wp_error( $meta_update ) ) {
				return $meta_update;
			}
		}

		$attachment    = get_post( $attachment_id );
		$fields_update = $this->update_additional_fields_for_object( $attachment, $request );

		if ( is_wp_error( $fields_update ) ) {
			return $fields_update;
		}

		$terms_update = $this->handle_terms( $attachment_id, $request );

		if ( is_wp_error( $terms_update ) ) {
			return $terms_update;
		}

		$request->set_param( 'context', 'edit' );

		/**
		 * Fires after a single attachment is completely created or updated via the REST API.
		 *
		 * @since 5.0.0
		 *
		 * @param WP_Post         $attachment Inserted or updated attachment object.
		 * @param WP_REST_Request $request    Request object.
		 * @param bool            $creating   True when creating an attachment, false when updating.
		 */
		do_action( 'rest_after_insert_attachment', $attachment, $request, true );

		wp_after_insert_post( $attachment, false, null );

		if ( wp_is_serving_rest_request() ) {
			/*
			 * Set a custom header with the attachment_id.
			 * Used by the browser/client to resume creating image sub-sizes after a PHP fatal error.
			 */
			header( 'X-WP-Upload-Attachment-ID: ' . $attachment_id );
		}

		// Include media and image functions to get access to wp_generate_attachment_metadata().
		require_once ABSPATH . 'wp-admin/includes/media.php';
		require_once ABSPATH . 'wp-admin/includes/image.php';

		/*
		 * Post-process the upload (create image sub-sizes, make PDF thumbnails, etc.) and insert attachment meta.
		 * At this point the server may run out of resources and post-processing of uploaded images may fail.
		 */
		wp_update_attachment_metadata( $attachment_id, wp_generate_attachment_metadata( $attachment_id, $file ) );

		$response = $this->prepare_item_for_response( $attachment, $request );
		$response = rest_ensure_response( $response );
		$response->set_status( 201 );
		$response->header( 'Location', rest_url( sprintf( '%s/%s/%d', $this->namespace, $this->rest_base, $attachment_id ) ) );

		return $response;
	}

	/**
	 * Inserts the attachment post in the database. Does not update the attachment meta.
	 *
	 * @since 5.3.0
	 *
	 * @param WP_REST_Request $request
	 * @return array|WP_Error
	 */
	protected function insert_attachment( $request ) {
		// Get the file via $_FILES or raw data.
		$files   = $request->get_file_params();
		$headers = $request->get_headers();

		$time = null;

		// Matches logic in media_handle_upload().
		if ( ! empty( $request['post'] ) ) {
			$post = get_post( $request['post'] );
			// The post date doesn't usually matter for pages, so don't backdate this upload.
			if ( $post && 'page' !== $post->post_type && substr( $post->post_date, 0, 4 ) > 0 ) {
				$time = $post->post_date;
			}
		}

		if ( ! empty( $files ) ) {
			$file = $this->upload_from_file( $files, $headers, $time );
		} else {
			$file = $this->upload_from_data( $request->get_body(), $headers, $time );
		}

		if ( is_wp_error( $file ) ) {
			return $file;
		}

		$name       = wp_basename( $file['file'] );
		$name_parts = pathinfo( $name );
		$name       = trim( substr( $name, 0, -( 1 + strlen( $name_parts['extension'] ) ) ) );

		$url  = $file['url'];
		$type = $file['type'];
		$file = $file['file'];

		// Include image functions to get access to wp_read_image_metadata().
		require_once ABSPATH . 'wp-admin/includes/image.php';

		// Use image exif/iptc data for title and caption defaults if possible.
		$image_meta = wp_read_image_metadata( $file );

		if ( ! empty( $image_meta ) ) {
			if ( empty( $request['title'] ) && trim( $image_meta['title'] ) && ! is_numeric( sanitize_title( $image_meta['title'] ) ) ) {
				$request['title'] = $image_meta['title'];
			}

			if ( empty( $request['caption'] ) && trim( $image_meta['caption'] ) ) {
				$request['caption'] = $image_meta['caption'];
			}
		}

		$attachment = $this->prepare_item_for_database( $request );

		$attachment->post_mime_type = $type;
		$attachment->guid           = $url;

		// If the title was not set, use the original filename.
		if ( empty( $attachment->post_title ) && ! empty( $files['file']['name'] ) ) {
			// Remove the file extension (after the last `.`)
			$tmp_title = substr( $files['file']['name'], 0, strrpos( $files['file']['name'], '.' ) );

			if ( ! empty( $tmp_title ) ) {
				$attachment->post_title = $tmp_title;
			}
		}

		// Fall back to the original approach.
		if ( empty( $attachment->post_title ) ) {
			$attachment->post_title = preg_replace( '/\.[^.]+$/', '', wp_basename( $file ) );
		}

		// $post_parent is inherited from $attachment['post_parent'].
		$id = wp_insert_attachment( wp_slash( (array) $attachment ), $file, 0, true, false );

		if ( is_wp_error( $id ) ) {
			if ( 'db_update_error' === $id->get_error_code() ) {
				$id->add_data( array( 'status' => 500 ) );
			} else {
				$id->add_data( array( 'status' => 400 ) );
			}

			return $id;
		}

		$attachment = get_post( $id );

		/**
		 * Fires after a single attachment is created or updated via the REST API.
		 *
		 * @since 4.7.0
		 *
		 * @param WP_Post         $attachment Inserted or updated attachment
		 *                                    object.
		 * @param WP_REST_Request $request    The request sent to the API.
		 * @param bool            $creating   True when creating an attachment, false when updating.
		 */
		do_action( 'rest_insert_attachment', $attachment, $request, true );

		return array(
			'attachment_id' => $id,
			'file'          => $file,
		);
	}

	/**
	 * Determines the featured media based on a request param.
	 *
	 * @since 6.5.0
	 *
	 * @param int $featured_media Featured Media ID.
	 * @param int $post_id        Post ID.
	 * @return bool|WP_Error Whether the post thumbnail was successfully deleted, otherwise WP_Error.
	 */
	protected function handle_featured_media( $featured_media, $post_id ) {
		$post_type         = get_post_type( $post_id );
		$thumbnail_support = current_theme_supports( 'post-thumbnails', $post_type ) && post_type_supports( $post_type, 'thumbnail' );

		// Similar check as in wp_insert_post().
		if ( ! $thumbnail_support && get_post_mime_type( $post_id ) ) {
			if ( wp_attachment_is( 'audio', $post_id ) ) {
				$thumbnail_support = post_type_supports( 'attachment:audio', 'thumbnail' ) || current_theme_supports( 'post-thumbnails', 'attachment:audio' );
			} elseif ( wp_attachment_is( 'video', $post_id ) ) {
				$thumbnail_support = post_type_supports( 'attachment:video', 'thumbnail' ) || current_theme_supports( 'post-thumbnails', 'attachment:video' );
			}
		}

		if ( $thumbnail_support ) {
			return parent::handle_featured_media( $featured_media, $post_id );
		}

		return new WP_Error(
			'rest_no_featured_media',
			sprintf(
				/* translators: %s: attachment mime type */
				__( 'This site does not support post thumbnails on attachments with MIME type %s.' ),
				get_post_mime_type( $post_id )
			),
			array( 'status' => 400 )
		);
	}

	/**
	 * Updates a single attachment.
	 *
	 * @since 4.7.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return WP_REST_Response|WP_Error Response object on success, WP_Error object on failure.
	 */
	public function update_item( $request ) {
		if ( ! empty( $request['post'] ) && in_array( get_post_type( $request['post'] ), array( 'revision', 'attachment' ), true ) ) {
			return new WP_Error(
				'rest_invalid_param',
				__( 'Invalid parent type.' ),
				array( 'status' => 400 )
			);
		}

		$attachment_before = get_post( $request['id'] );
		$response          = parent::update_item( $request );

		if ( is_wp_error( $response ) ) {
			return $response;
		}

		$response = rest_ensure_response( $response );
		$data     = $response->get_data();

		if ( isset( $request['alt_text'] ) ) {
			update_post_meta( $data['id'], '_wp_attachment_image_alt', $request['alt_text'] );
		}

		$attachment = get_post( $request['id'] );

		if ( ! empty( $schema['properties']['featured_media'] ) && isset( $request['featured_media'] ) ) {
			$thumbnail_update = $this->handle_featured_media( $request['featured_media'], $attachment->ID );

			if ( is_wp_error( $thumbnail_update ) ) {
				return $thumbnail_update;
			}
		}

		$fields_update = $this->update_additional_fields_for_object( $attachment, $request );

		if ( is_wp_error( $fields_update ) ) {
			return $fields_update;
		}

		$request->set_param( 'context', 'edit' );

		/** This action is documented in wp-includes/rest-api/endpoints/class-wp-rest-attachments-controller.php */
		do_action( 'rest_after_insert_attachment', $attachment, $request, false );

		wp_after_insert_post( $attachment, true, $attachment_before );

		$response = $this->prepare_item_for_response( $attachment, $request );
		$response = rest_ensure_response( $response );

		return $response;
	}

	/**
	 * Performs post processing on an attachment.
	 *
	 * @since 5.3.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return WP_REST_Response|WP_Error Response object on success, WP_Error object on failure.
	 */
	public function post_process_item( $request ) {
		switch ( $request['action'] ) {
			case 'create-image-subsizes':
				require_once ABSPATH . 'wp-admin/includes/image.php';
				wp_update_image_subsizes( $request['id'] );
				break;
		}

		$request['context'] = 'edit';

		return $this->prepare_item_for_response( get_post( $request['id'] ), $request );
	}

	/**
	 * Checks if a given request can perform post processing on an attachment.
	 *
	 * @since 5.3.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return true|WP_Error True if the request has access to update the item, WP_Error object otherwise.
	 */
	public function post_process_item_permissions_check( $request ) {
		return $this->update_item_permissions_check( $request );
	}

	/**
	 * Checks if a given request has access to editing media.
	 *
	 * @since 5.5.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return true|WP_Error True if the request has read access, WP_Error object otherwise.
	 */
	public function edit_media_item_permissions_check( $request ) {
		if ( ! current_user_can( 'upload_files' ) ) {
			return new WP_Error(
				'rest_cannot_edit_image',
				__( 'Sorry, you are not allowed to upload media on this site.' ),
				array( 'status' => rest_authorization_required_code() )
			);
		}

		return $this->update_item_permissions_check( $request );
	}

	/**
	 * Applies edits to a media item and creates a new attachment record.
	 *
	 * @since 5.5.0
	 *
	 * @param WP_REST_Request $request Full details about the request.
	 * @return WP_REST_Response|WP_Error Response object on success, WP_Error object on failure.
	 */
	public function edit_media_item( $request ) {
		require_once ABSPATH . 'wp-admin/includes/image.php';

		$attachment_id = $request['id'];

		// This also confirms the attachment is an image.
		$image_file = wp_get_original_image_path( $attachment_id );
		$image_meta = wp_get_attachment_metadata( $attachment_id );

		if (
			! $image_meta ||
			! $image_file ||
			! wp_image_file_matches_image_meta( $request['src'], $image_meta, $attachment_id )
		) {
			return new WP_Error(
				'rest_unknown_attachment',
				__( 'Unable to get meta information for file.' ),
				array( 'status' => 404 )
			);
		}

		$supported_types = array( 'image/jpeg', 'image/png', 'image/gif', 'image/webp', 'image/avif' );
		$mime_type       = get_post_mime_type( $attachment_id );
		if ( ! in_array( $mime_type, $supported_types, true ) ) {
			return new WP_Error(
				'rest_cannot_edit_file_type',
				__( 'This type of file cannot be edited.' ),
				array( 'status' => 400 )
			);
		}

		// The `modifiers` param takes precedence over the older format.
		if ( isset( $request['modifiers'] ) ) {
			$modifiers = $request['modifiers'];
		} else {
			$modifiers = array();

			if ( ! empty( $request['rotation'] ) ) {
				$modifiers[] = array(
					'type' => 'rotate',
					'args' => array(
						'angle' => $request['rotation'],
					),
				);
			}

			if ( isset( $request['x'], $request['y'], $request['width'], $request['height'] ) ) {
				$modifiers[] = array(
					'type' => 'crop',
					'args' => array(
						'left'   => $request['x'],
						'top'    => $request['y'],
						'width'  => $request['width'],
						'height' => $request['height'],
					),
				);
			}

			if ( 0 === count( $modifiers ) ) {
				return new WP_Error(
					'rest_image_not_edited',
					__( 'The image was not edited. Edit the image before applying the changes.' ),
					array( 'status' => 400 )
				);
			}
		}

		/*
		 * If the file doesn't exist, attempt a URL fopen on the src link.
		 * This can occur with certain file replication plugins.
		 * Keep the original file path to get a modified name later.
		 */
		$image_file_to_edit = $image_file;
		if ( ! file_exists( $image_file_to_edit ) ) {
			$image_file_to_edit = _load_image_to_edit_path( $attachment_id );
		}

		$image_editor = wp_get_image_editor( $image_file_to_edit );

		if ( is_wp_error( $image_editor ) ) {
			return new WP_Error(
				'rest_unknown_image_file_type',
				__( 'Unable to edit this image.' ),
				array( 'status' => 500 )
			);
		}

		foreach ( $modifiers as $modifier ) {
			$args = $modifier['args'];
			switch ( $modifier['type'] ) {
				case 'rotate':
					// Rotation direction: clockwise vs. counter clockwise.
					$rotate = 0 - $args['angle'];

					if ( 0 !== $rotate ) {
						$result = $image_editor->rotate( $rotate );

						if ( is_wp_error( $result ) ) {
							return new WP_Error(
								'rest_image_rotation_failed',
								__( 'Unable to rotate this image.' ),
								array( 'status' => 500 )
							);
						}
					}

					break;

				case 'crop':
					$size = $image_editor->get_size();

					$crop_x = (int) round( ( $size['width'] * $args['left'] ) / 100.0 );
					$crop_y = (int) round( ( $size['height'] * $args['top'] ) / 100.0 );
					$width  = (int) round( ( $size['width'] * $args['width'] ) / 100.0 );
					$height = (int) round( ( $size['height'] * $args['height'] ) / 100.0 );

					if ( $size['width'] !== $width || $size['height'] !== $height ) {
						$result = $image_editor->crop( $crop_x, $crop_y, $width, $height );

						if ( is_wp_error( $result ) ) {
							return new WP_Error(
								'rest_image_crop_failed',
								__( 'Unable to crop this image.' ),
								array( 'status' => 500 )
							);
						}
					}

					break;

			}
		}

		// Calculate the file name.
		$image_ext  = pathinfo( $image_file, PATHINFO_EXTENSION );
		$image_name = wp_basename( $image_file, ".{$image_ext}" );

		/*
		 * Do not append multiple `-edited` to the file name.
		 * The user may be editing a previously edited image.
		 */
		if ( preg_match( '/-edited(-\d+)?$/', $image_name ) ) {
			// Remove any `-1`, `-2`, etc. `wp_unique_filename()` will add the proper number.
			$image_name = preg_replace( '/-edited(-\d+)?$/', '-edited', $image_name );
		} else {
			// Append `-edited` before the extension.
			$image_name .= '-edited';
		}

		$filename = "{$image_name}.{$image_ext}";

		// Create the uploads sub-directory if needed.
		$uploads = wp_upload_dir();

		// Make the file name unique in the (new) upload directory.
		$filename = wp_unique_filename( $uploads['path'], $filename );

		// Save to disk.
		$saved = $image_editor->save( $uploads['path'] . "/$filename" );

		if ( is_wp_error( $saved ) ) {
			return $saved;
		}

		// Create new attachment post.
		$new_attachment_post = array(
			'post_mime_type' => $saved['mime-type'],
			'guid'           => $uploads['url'] . "/$filename",
			'post_title'     => $image_name,
			'post_content'   => '',
		);

		// Copy post_content, post_excerpt, and post_title from the edited image's attachment post.
		$attachment_post = get_post( $attachment_id );

		if ( $attachment_post ) {
			$new_attachment_post['post_content'] = $attachment_post->post_content;
			$new_attachment_post['post_excerpt'] = $attachment_post->post_excerpt;
			$new_attachment_post['post_title']   = $attachment_post->post_title;
		}

		$new_attachment_id = wp_insert_attachment( wp_slash( $new_attachment_post ), $saved['path'], 0, true );

		if ( is_wp_error( $new_attachment_id ) ) {
			if ( 'db_update_error' === $new_attachment_id->get_error_code() ) {
				$new_attachment_id->add_data( array( 'status' => 500 ) );
			} else {
				$new_attachment_id->add_data( array( 'status' => 400 ) );
			}

			return $new_attachment_id;
		}

		// Copy the image alt text from the edited image.
		$image_alt = get_post_meta( $attachment_id, '_wp_attachment_image_alt', true );

		if ( ! empty( $image_alt ) ) {
			// update_post_meta() expects slashed.
			update_post_meta( $new_attachment_id, '_wp_attachment_image_alt', wp_slash( $image_alt ) );
		}

		if ( wp_is_serving_rest_request() ) {
			/*
			 * Set a custom header with the attachment_id.
			 * Used by the browser/client to resume creating image sub-sizes after a PHP fatal error.
			 */
			header( 'X-WP-Upload-Attachment-ID: ' . $new_attachment_id );
		}

		// Generate image sub-sizes and meta.
		$new_image_meta = wp_generate_attachment_metadata( $new_attachment_id, $saved['path'] );

		// Copy the EXIF metadata from the original attachment if not generated for the edited image.
		if ( isset( $image_meta['image_meta'] ) && isset( $new_image_meta['image_meta'] ) && is_array( $new_image_meta['image_meta'] ) ) {
			// Merge but skip empty values.
			foreach ( (array) $image_meta['image_meta'] as $key => $value ) {
				if ( empty( $new_image_meta['image_meta'][ $key ] ) && ! empty( $value ) ) {
					$new_image_meta['image_meta'][ $key ] = $value;
				}
			}
		}

		// Reset orientation. At this point the image is edited and orientation is correct.
		if ( ! empty( $new_image_meta['image_meta']['orientation'] ) ) {
			$new_image_meta['image_meta']['orientation'] = 1;
		}

		// The attachment_id may change if the site is exported and imported.
		$new_image_meta['parent_image'] = array(
			'attachment_id' => $attachment_id,
			// Path to the originally uploaded image file relative to the uploads directory.
			'file'          => _wp_relative_upload_path( $image_file ),
		);

		/**
		 * Filters the meta data for the new image created by editing an existing image.
		 *
		 * @since 5.5.0
		 *
		 * @param array $new_image_meta    Meta data for the new image.
		 * @param int   $new_attachment_id Attachment post ID for the new image.
		 * @param int   $attachment_id     Attachment post ID for the edited (parent) image.
		 */
		$new_image_meta = apply_filters( 'wp_edited_image_metadata', $new_image_meta, $new_attachment_id, $attachment_id );

		wp_update_attachment_metadata( $new_attachment_id, $new_image_meta );

		$response = $this->prepare_item_for_response( get_post( $new_attachment_id ), $request );
		$response->set_status( 201 );
		$response->header( 'Location', rest_url( sprintf( '%s/%s/%s', $this->namespace, $this->rest_base, $new_attachment_id ) ) );

		return $response;
	}

	/**
	 * Prepares a single attachment for create or update.
	 *
	 * @since 4.7.0
	 *
	 * @param WP_REST_Request $request Request object.
	 * @return stdClass|WP_Error Post object.
	 */
	protected function prepare_item_for_database( $request ) {
		$prepared_attachment = parent::prepare_item_for_database( $request );

		// Attachment caption (post_excerpt internally).
		if ( isset( $request['caption'] ) ) {
			if ( is_string( $request['caption'] ) ) {
				$prepared_attachment->post_excerpt = $request['caption'];
			} elseif ( isset( $request['caption']['raw'] ) ) {
				$prepared_attachment->post_excerpt = $request['caption']['raw'];
			}
		}

		// Attachment description (post_content internally).
		if ( isset( $request['description'] ) ) {
			if ( is_string( $request['description'] ) ) {
				$prepared_attachment->post_content = $request['description'];
			} elseif ( isset( $request['description']['raw'] ) ) {
				$prepared_attachment->post_content = $request['description']['raw'];
			}
		}

		if ( isset( $request['post'] ) ) {
			$prepared_attachment->post_parent = (int) $request['post'];
		}

		return $prepared_attachment;
	}

	/**
	 * Prepares a single attachment output for response.
	 *
	 * @since 4.7.0
	 * @since 5.9.0 Renamed `$post` to `$item` to match parent class for PHP 8 named parameter support.
	 *
	 * @param WP_Post         $item    Attachment object.
	 * @param WP_REST_Request $request Request object.
	 * @return WP_REST_Response Response object.
	 */
	public function prepare_item_for_response( $item, $request ) {
		// Restores the more descriptive, specific name for use within this method.
		$post = $item;

		$response = parent::prepare_item_for_response( $post, $request );
		$fields   = $this->get_fields_for_response( $request );
		$data     = $response->get_data();

		if ( in_array( 'description', $fields, true ) ) {
			$data['description'] = array(
				'raw'      => $post->post_content,
				/** This filter is documented in wp-includes/post-template.php */
				'rendered' => apply_filters( 'the_content', $post->post_content ),
			);
		}

		if ( in_array( 'caption', $fields, true ) ) {
			/** This filter is documented in wp-includes/post-template.php */
			$caption = apply_filters( 'get_the_excerpt', $post->post_excerpt, $post );

			/** This filter is documented in wp-includes/post-template.php */
			$caption = apply_filters( 'the_excerpt', $caption );

			$data['caption'] = array(
				'raw'      => $post->post_excerpt,
				'rendered' => $caption,
			);
		}

		if ( in_array( 'alt_text', $fields, true ) ) {
			$data['alt_text'] = get_post_meta( $post->ID, '_wp_attachment_image_alt', true );
		}

		if ( in_array( 'media_type', $fields, true ) ) {
			$data['media_type'] = wp_attachment_is_image( $post->ID ) ? 'image' : 'file';
		}

		if ( in_array( 'mime_type', $fields, true ) ) {
			$data['mime_type'] = $post->post_mime_type;
		}

		if ( in_array( 'media_details', $fields, true ) ) {
			$data['media_details'] = wp_get_attachment_metadata( $post->ID );

			// Ensure empty details is an empty object.
			if ( empty( $data['media_details'] ) ) {
				$data['media_details'] = new stdClass();
			} elseif ( ! empty( $data['media_details']['sizes'] ) ) {

				foreach ( $data['media_details']['sizes'] as $size => &$size_data ) {

					if ( isset( $size_data['mime-type'] ) ) {
						$size_data['mime_type'] = $size_data['mime-type'];
						unset( $size_data['mime-type'] );
					}

					// Use the same method image_downsize() does.
					$image_src = wp_get_attachment_image_src( $post->ID, $size );
					if ( ! $image_src ) {
						continue;
					}

					$size_data['source_url'] = $image_src[0];
				}

				$full_src = wp_get_attachment_image_src( $post->ID, 'full' );

				if ( ! empty( $full_src ) ) {
					$data['media_details']['sizes']['full'] = array(
						'file'       => wp_basename( $full_src[0] ),
						'width'      => $full_src[1],
						'height'     => $full_src[2],
						'mime_type'  => $post->post_mime_type,
						'source_url' => $full_src[0],
					);
				}
			} else {
				$data['media_details']['sizes'] = new stdClass();
			}
		}

		if ( in_array( 'post', $fields, true ) ) {
			$data['post'] = ! empty( $post->post_parent ) ? (int) $post->post_parent : null;
		}

		if ( in_array( 'source_url', $fields, true ) ) {
			$data['source_url'] = wp_get_attachment_url( $post->ID );
		}

		if ( in_array( 'missing_image_sizes', $fields, true ) ) {
			require_once ABSPATH . 'wp-admin/includes/image.php';
			$data['missing_image_sizes'] = array_keys( wp_get_missing_image_subsizes( $post->ID ) );
		}

		$context = ! empty( $request['context'] ) ? $request['context'] : 'view';

		$data = $this->filter_response_by_context( $data, $context );

		$links = $response->get_links();

		// Wrap the data in a response object.
		$response = rest_ensure_response( $data );

		foreach ( $links as $rel => $rel_links ) {
			foreach ( $rel_links as $link ) {
				$response->add_link( $rel, $link['href'], $link['attributes'] );
			}
		}

		/**
		 * Filters an attachment returned from the REST API.
		 *
		 * Allows modification of the attachment right before it is returned.
		 *
		 * @since 4.7.0
		 *
		 * @param WP_REST_Response $response The response object.
		 * @param WP_Post          $post     The original attachment post.
		 * @param WP_REST_Request  $request  Request used to generate the response.
		 */
		return apply_filters( 'rest_prepare_attachment', $response, $post, $request );
	}

	/**
	 * Retrieves the attachment's schema, conforming to JSON Schema.
	 *
	 * @since 4.7.0
	 *
	 * @return array Item schema as an array.
	 */
	public function get_item_schema() {
		if ( $this->schema ) {
			return $this->add_additional_fields_schema( $this->schema );
		}

		$schema = parent::get_item_schema();

		$schema['properties']['alt_text'] = array(
			'description' => __( 'Alternative text to display when attachment is not displayed.' ),
			'type'        => 'string',
			'context'     => array( 'view', 'edit', 'embed' ),
			'arg_options' => array(
				'sanitize_callback' => 'sanitize_text_field',
			),
		);

		$schema['properties']['caption'] = array(
			'description' => __( 'The attachment caption.' ),
			'type'        => 'object',
			'context'     => array( 'view', 'edit', 'embed' ),
			'arg_options' => array(
				'sanitize_callback' => null, // Note: sanitization implemented in self::prepare_item_for_database().
				'validate_callback' => null, // Note: validation implemented in self::prepare_item_for_database().
			),
			'properties'  => array(
				'raw'      => array(
					'description' => __( 'Caption for the attachment, as it exists in the database.' ),
					'type'        => 'string',
					'context'     => array( 'edit' ),
				),
				'rendered' => array(
					'description' => __( 'HTML caption for the attachment, transformed for display.' ),
					'type'        => 'string',
					'context'     => array( 'view', 'edit', 'embed' ),
					'readonly'    => true,
				),
			),
		);

		$schema['properties']['description'] = array(
			'description' => __( 'The attachment description.' ),
			'type'        => 'object',
			'context'     => array( 'view', 'edit' ),
			'arg_options' => array(
				'sanitize_callback' => null, // Note: sanitization implemented in self::prepare_item_for_database().
				'validate_callback' => null, // Note: validation implemented in self::prepare_item_for_database().
			),
			'properties'  => array(
				'raw'      => array(
					'description' => __( 'Description for the attachment, as it exists in the database.' ),
					'type'        => 'string',
					'context'     => array( 'edit' ),
				),
				'rendered' => array(
					'description' => __( 'HTML description for the attachment, transformed for display.' ),
					'type'        => 'string',
					'context'     => array( 'view', 'edit' ),
					'readonly'    => true,
				),
			),
		);

		$schema['properties']['media_type'] = array(
			'description' => __( 'Attachment type.' ),
			'type'        => 'string',
			'enum'        => array( 'image', 'file' ),
			'context'     => array( 'view', 'edit', 'embed' ),
			'readonly'    => true,
		);

		$schema['properties']['mime_type'] = array(
			'description' => __( 'The attachment MIME type.' ),
			'type'        => 'string',
			'context'     => array( 'view', 'edit', 'embed' ),
			'readonly'    => true,
		);

		$schema['properties']['media_details'] = array(
			'description' => __( 'Details about the media file, specific to its type.' ),
			'type'        => 'object',
			'context'     => array( 'view', 'edit', 'embed' ),
			'readonly'    => true,
		);

		$schema['properties']['post'] = array(
			'description' => __( 'The ID for the associated post of the attachment.' ),
			'type'        => 'integer',
			'context'     => array( 'view', 'edit' ),
		);

		$schema['properties']['source_url'] = array(
			'description' => __( 'URL to the original attachment file.' ),
			'type'        => 'string',
			'format'      => 'uri',
			'context'     => array( 'view', 'edit', 'embed' ),
			'readonly'    => true,
		);

		$schema['properties']['missing_image_sizes'] = array(
			'description' => __( 'List of the missing image sizes of the attachment.' ),
			'type'        => 'array',
			'items'       => array( 'type' => 'string' ),
			'context'     => array( 'edit' ),
			'readonly'    => true,
		);

		unset( $schema['properties']['password'] );

		$this->schema = $schema;

		return $this->add_additional_fields_schema( $this->schema );
	}

	/**
	 * Handles an upload via raw POST data.
	 *
	 * @since 4.7.0
	 * @since 6.6.0 Added the `$time` parameter.
	 *
	 * @param string      $data    Supplied file data.
	 * @param array       $headers HTTP headers from the request.
	 * @param string|null $time    Optional. Time formatted in 'yyyy/mm'. Default null.
	 * @return array|WP_Error Data from wp_handle_sideload().
	 */
	protected function upload_from_data( $data, $headers, $time = null ) {
		if ( empty( $data ) ) {
			return new WP_Error(
				'rest_upload_no_data',
				__( 'No data supplied.' ),
				array( 'status' => 400 )
			);
		}

		if ( empty( $headers['content_type'] ) ) {
			return new WP_Error(
				'rest_upload_no_content_type',
				__( 'No Content-Type supplied.' ),
				array( 'status' => 400 )
			);
		}

		if ( empty( $headers['content_disposition'] ) ) {
			return new WP_Error(
				'rest_upload_no_content_disposition',
				__( 'No Content-Disposition supplied.' ),
				array( 'status' => 400 )
			);
		}

		$filename = self::get_filename_from_disposition( $headers['content_disposition'] );

		if ( empty( $filename ) ) {
			return new WP_Error(
				'rest_upload_invalid_disposition',
				__( 'Invalid Content-Disposition supplied. Content-Disposition needs to be formatted as `attachment; filename="image.png"` or similar.' ),
				array( 'status' => 400 )
			);
		}

		if ( ! empty( $headers['content_md5'] ) ) {
			$content_md5 = array_shift( $headers['content_md5'] );
			$expected    = trim( $content_md5 );
			$actual      = md5( $data );

			if ( $expected !== $actual ) {
				return new WP_Error(
					'rest_upload_hash_mismatch',
					__( 'Content hash did not match expected.' ),
					array( 'status' => 412 )
				);
			}
		}

		// Get the content-type.
		$type = array_shift( $headers['content_type'] );

		// Include filesystem functions to get access to wp_tempnam() and wp_handle_sideload().
		require_once ABSPATH . 'wp-admin/includes/file.php';

		// Save the file.
		$tmpfname = wp_tempnam( $filename );

		$fp = fopen( $tmpfname, 'w+' );

		if ( ! $fp ) {
			return new WP_Error(
				'rest_upload_file_error',
				__( 'Could not open file handle.' ),
				array( 'status' => 500 )
			);
		}

		fwrite( $fp, $data );
		fclose( $fp );

		// Now, sideload it in.
		$file_data = array(
			'error'    => null,
			'tmp_name' => $tmpfname,
			'name'     => $filename,
			'type'     => $type,
		);

		$size_check = self::check_upload_size( $file_data );
		if ( is_wp_error( $size_check ) ) {
			return $size_check;
		}

		$overrides = array(
			'test_form' => false,
		);

		$sideloaded = wp_handle_sideload( $file_data, $overrides, $time );

		if ( isset( $sideloaded['error'] ) ) {
			@unlink( $tmpfname );

			return new WP_Error(
				'rest_upload_sideload_error',
				$sideloaded['error'],
				array( 'status' => 500 )
			);
		}

		return $sideloaded;
	}

	/**
	 * Parses filename from a Content-Disposition header value.
	 *
	 * As per RFC6266:
	 *
	 *     content-disposition = "Content-Disposition" ":"
	 *                            disposition-type *( ";" disposition-parm )
	 *
	 *     disposition-type    = "inline" | "attachment" | disp-ext-type
	 *                         ; case-insensitive
	 *     disp-ext-type       = token
	 *
	 *     disposition-parm    = filename-parm | disp-ext-parm
	 *
	 *     filename-parm       = "filename" "=" value
	 *                         | "filename*" "=" ext-value
	 *
	 *     disp-ext-parm       = token "=" value
	 *                         | ext-token "=" ext-value
	 *     ext-token           = <the characters in token, followed by "*">
	 *
	 * @since 4.7.0
	 *
	 * @link https://tools.ietf.org/html/rfc2388
	 * @link https://tools.ietf.org/html/rfc6266
	 *
	 * @param string[] $disposition_header List of Content-Disposition header values.
	 * @return string|null Filename if available, or null if not found.
	 */
	public static function get_filename_from_disposition( $disposition_header ) {
		// Get the filename.
		$filename = null;

		foreach ( $disposition_header as $value ) {
			$value = trim( $value );

			if ( ! str_contains( $value, ';' ) ) {
				continue;
			}

			list( $type, $attr_parts ) = explode( ';', $value, 2 );

			$attr_parts = explode( ';', $attr_parts );
			$attributes = array();

			foreach ( $attr_parts as $part ) {
				if ( ! str_contains( $part, '=' ) ) {
					continue;
				}

				list( $key, $value ) = explode( '=', $part, 2 );

				$attributes[ trim( $key ) ] = trim( $value );
			}

			if ( empty( $attributes['filename'] ) ) {
				continue;
			}

			$filename = trim( $attributes['filename'] );

			// Unquote quoted filename, but after trimming.
			if ( str_starts_with( $filename, '"' ) && str_ends_with( $filename, '"' ) ) {
				$filename = substr( $filename, 1, -1 );
			}
		}

		return $filename;
	}

	/**
	 * Retrieves the query params for collections of attachments.
	 *
	 * @since 4.7.0
	 *
	 * @return array Query parameters for the attachment collection as an array.
	 */
	public function get_collection_params() {
		$params                            = parent::get_collection_params();
		$params['status']['default']       = 'inherit';
		$params['status']['items']['enum'] = array( 'inherit', 'private', 'trash' );
		$media_types                       = $this->get_media_types();

		$params['media_type'] = array(
			'default'     => null,
			'description' => __( 'Limit result set to attachments of a particular media type.' ),
			'type'        => 'string',
			'enum'        => array_keys( $media_types ),
		);

		$params['mime_type'] = array(
			'default'     => null,
			'description' => __( 'Limit result set to attachments of a particular MIME type.' ),
			'type'        => 'string',
		);

		return $params;
	}

	/**
	 * Handles an upload via multipart/form-data ($_FILES).
	 *
	 * @since 4.7.0
	 * @since 6.6.0 Added the `$time` parameter.
	 *
	 * @param array       $files   Data from the `$_FILES` superglobal.
	 * @param array       $headers HTTP headers from the request.
	 * @param string|null $time    Optional. Time formatted in 'yyyy/mm'. Default null.
	 * @return array|WP_Error Data from wp_handle_upload().
	 */
	protected function upload_from_file( $files, $headers, $time = null ) {
		if ( empty( $files ) ) {
			return new WP_Error(
				'rest_upload_no_data',
				__( 'No data supplied.' ),
				array( 'status' => 400 )
			);
		}

		// Verify hash, if given.
		if ( ! empty( $headers['content_md5'] ) ) {
			$content_md5 = array_shift( $headers['content_md5'] );
			$expected    = trim( $content_md5 );
			$actual      = md5_file( $files['file']['tmp_name'] );

			if ( $expected !== $actual ) {
				return new WP_Error(
					'rest_upload_hash_mismatch',
					__( 'Content hash did not match expected.' ),
					array( 'status' => 412 )
				);
			}
		}

		// Pass off to WP to handle the actual upload.
		$overrides = array(
			'test_form' => false,
		);

		// Bypasses is_uploaded_file() when running unit tests.
		if ( defined( 'DIR_TESTDATA' ) && DIR_TESTDATA ) {
			$overrides['action'] = 'wp_handle_mock_upload';
		}

		$size_check = self::check_upload_size( $files['file'] );
		if ( is_wp_error( $size_check ) ) {
			return $size_check;
		}

		// Include filesystem functions to get access to wp_handle_upload().
		require_once ABSPATH . 'wp-admin/includes/file.php';

		$file = wp_handle_upload( $files['file'], $overrides, $time );

		if ( isset( $file['error'] ) ) {
			return new WP_Error(
				'rest_upload_unknown_error',
				$file['error'],
				array( 'status' => 500 )
			);
		}

		return $file;
	}

	/**
	 * Retrieves the supported media types.
	 *
	 * Media types are considered the MIME type category.
	 *
	 * @since 4.7.0
	 *
	 * @return array Array of supported media types.
	 */
	protected function get_media_types() {
		$media_types = array();

		foreach ( get_allowed_mime_types() as $mime_type ) {
			$parts = explode( '/', $mime_type );

			if ( ! isset( $media_types[ $parts[0] ] ) ) {
				$media_types[ $parts[0] ] = array();
			}

			$media_types[ $parts[0] ][] = $mime_type;
		}

		return $media_types;
	}

	/**
	 * Determine if uploaded file exceeds space quota on multisite.
	 *
	 * Replicates check_upload_size().
	 *
	 * @since 4.9.8
	 *
	 * @param array $file $_FILES array for a given file.
	 * @return true|WP_Error True if can upload, error for errors.
	 */
	protected function check_upload_size( $file ) {
		if ( ! is_multisite() ) {
			return true;
		}

		if ( get_site_option( 'upload_space_check_disabled' ) ) {
			return true;
		}

		$space_left = get_upload_space_available();

		$file_size = filesize( $file['tmp_name'] );

		if ( $space_left < $file_size ) {
			return new WP_Error(
				'rest_upload_limited_space',
				/* translators: %s: Required disk space in kilobytes. */
				sprintf( __( 'Not enough space to upload. %s KB needed.' ), number_format( ( $file_size - $space_left ) / KB_IN_BYTES ) ),
				array( 'status' => 400 )
			);
		}

		if ( $file_size > ( KB_IN_BYTES * get_site_option( 'fileupload_maxk', 1500 ) ) ) {
			return new WP_Error(
				'rest_upload_file_too_big',
				/* translators: %s: Maximum allowed file size in kilobytes. */
				sprintf( __( 'This file is too big. Files must be less than %s KB in size.' ), get_site_option( 'fileupload_maxk', 1500 ) ),
				array( 'status' => 400 )
			);
		}

		// Include multisite admin functions to get access to upload_is_user_over_quota().
		require_once ABSPATH . 'wp-admin/includes/ms.php';

		if ( upload_is_user_over_quota( false ) ) {
			return new WP_Error(
				'rest_upload_user_quota_exceeded',
				__( 'You have used your space quota. Please delete files before uploading.' ),
				array( 'status' => 400 )
			);
		}

		return true;
	}

	/**
	 * Gets the request args for the edit item route.
	 *
	 * @since 5.5.0
	 *
	 * @return array
	 */
	protected function get_edit_media_item_args() {
		return array(
			'src'       => array(
				'description' => __( 'URL to the edited image file.' ),
				'type'        => 'string',
				'format'      => 'uri',
				'required'    => true,
			),
			'modifiers' => array(
				'description' => __( 'Array of image edits.' ),
				'type'        => 'array',
				'minItems'    => 1,
				'items'       => array(
					'description' => __( 'Image edit.' ),
					'type'        => 'object',
					'required'    => array(
						'type',
						'args',
					),
					'oneOf'       => array(
						array(
							'title'      => __( 'Rotation' ),
							'properties' => array(
								'type' => array(
									'description' => __( 'Rotation type.' ),
									'type'        => 'string',
									'enum'        => array( 'rotate' ),
								),
								'args' => array(
									'description' => __( 'Rotation arguments.' ),
									'type'        => 'object',
									'required'    => array(
										'angle',
									),
									'properties'  => array(
										'angle' => array(
											'description' => __( 'Angle to rotate clockwise in degrees.' ),
											'type'        => 'number',
										),
									),
								),
							),
						),
						array(
							'title'      => __( 'Crop' ),
							'properties' => array(
								'type' => array(
									'description' => __( 'Crop type.' ),
									'type'        => 'string',
									'enum'        => array( 'crop' ),
								),
								'args' => array(
									'description' => __( 'Crop arguments.' ),
									'type'        => 'object',
									'required'    => array(
										'left',
										'top',
										'width',
										'height',
									),
									'properties'  => array(
										'left'   => array(
											'description' => __( 'Horizontal position from the left to begin the crop as a percentage of the image width.' ),
											'type'        => 'number',
										),
										'top'    => array(
											'description' => __( 'Vertical position from the top to begin the crop as a percentage of the image height.' ),
											'type'        => 'number',
										),
										'width'  => array(
											'description' => __( 'Width of the crop as a percentage of the image width.' ),
											'type'        => 'number',
										),
										'height' => array(
											'description' => __( 'Height of the crop as a percentage of the image height.' ),
											'type'        => 'number',
										),
									),
								),
							),
						),
					),
				),
			),
			'rotation'  => array(
				'description'      => __( 'The amount to rotate the image clockwise in degrees. DEPRECATED: Use `modifiers` instead.' ),
				'type'             => 'integer',
				'minimum'          => 0,
				'exclusiveMinimum' => true,
				'maximum'          => 360,
				'exclusiveMaximum' => true,
			),
			'x'         => array(
				'description' => __( 'As a percentage of the image, the x position to start the crop from. DEPRECATED: Use `modifiers` instead.' ),
				'type'        => 'number',
				'minimum'     => 0,
				'maximum'     => 100,
			),
			'y'         => array(
				'description' => __( 'As a percentage of the image, the y position to start the crop from. DEPRECATED: Use `modifiers` instead.' ),
				'type'        => 'number',
				'minimum'     => 0,
				'maximum'     => 100,
			),
			'width'     => array(
				'description' => __( 'As a percentage of the image, the width to crop the image to. DEPRECATED: Use `modifiers` instead.' ),
				'type'        => 'number',
				'minimum'     => 0,
				'maximum'     => 100,
			),
			'height'    => array(
				'description' => __( 'As a percentage of the image, the height to crop the image to. DEPRECATED: Use `modifiers` instead.' ),
				'type'        => 'number',
				'minimum'     => 0,
				'maximum'     => 100,
			),
		);
	}
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                                                    <h1 class="page-title">Asimismo, las cifras si no le importa hacerse amiga de la grasa refieren a la causa imponible, no a las ingresos brutos</h1>
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<article id="post-53389" class="blog-post post-box post-53389 post type-post status-publish format-standard hentry category-blog">
    
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            <h2>En el hablar de las ganancias de casino se debe conocer varios umbrales menores de ingresos</h2>
<p>Habitualmente, las jugadores pueden acceder en la informacion mediante las registros y extractos proporcionados por las operadores sobre poker en internet. Con el fin de valorar de manera correcta las ganancias en el poker online, los jugadores deben conseguir una informacion significativo para operadores sobre poker online en donde hayan participado referente a juegos. Los jugadores tienen concebir de que manera sacar la referencia imprescindible para adorno para los operadores sobre poker online y sobre como inscribiri? ha implementado especificaciones estrategias de igualar las hechos fiscales. Por otro lado, las deducciones permitidas, igual que las gastos similares hacia la actividad de juego, pueden acortar el monto persona en tributacion. Algunas situaciones de toda la vida, como acontecer menor de edad o en la barra depender economicamente para los padres, pueden eximir a las jugadores de su seriedad de decir incluso si sus ganancias superan nuestro comienzo confirmado. Las jugadores tienen comprobar los umbrales de ganancias referente a la patologi�a del tunel carpiano aldea sobre hogar y establecer si las ganancias superan dichos limites, lo que los haria tipos a la seriedad sobre afirmar.</p>
<p>Allende de la posibilidad de compensar perdidas totales e incluso guardarlas durante dos anos de vida, la escala establece diferencias entre las impuestos que se pagan sobre completo supuesto. Conforme incrementa hacen de <a href="https://royalspinscasino.org/es/codigo-promocional/">Código promocional royal spins</a> beneficios (motivo imponible realmente), va con su bici conduciendo el porcentaje que te reclamara Casa. Con el fin de efectuar calculos con Casa nada mas es necesaria el numero fondo cual si no le importa hacerse amiga de la grasa consigue usando entretenimiento en internet.</p>
<p>Dicho de segundo manera, podemos preguntarnos a partir de empecemos por el principio numero es necesario os. El numero que hayas logrado igual que margen neta seria la que se debe considerar de mencionado calculo. No obstante, ten actual que cualquier mientras os ofrecemos resulta una referencia orientativa asegurando te aconsejamos inspeccionar la www de la despacho tributaria para saber que llevar con manga larga abundante de mas grande adorno.</p>
<h2>Llegan a convertirse en focos de luces aconseja asesorarse con cualquier consejero fiscal especializado de hacer una monstruo para el resto de obligaciones fiscales</h2>
<p>Igual asi� como igual que explico sobre mi propia articulo �El que se encuentre obligado a decir durante Renta�, entre las limites genericos se va a apoyar sobre el silli�n prepara cualquier limite de un.600� para las ganancias de hacienda sometidas a garfio, sin embargo igual que ahora he dicho alrededor del aspecto pasado la mayoria sobre estos premios nunca estan sometidos a garfio. De forma independiente del recursos cual retires de el cuenta abierta acerca de su cirujano potencial, debes decir el entero de las ganancias obtenidas en lo esplendido de el ano. Bien bien, si tienes perdidas se precavido y continua con las justificantes hipoteticos para alcanzar demostrar el dinero que habias perdido, puesto que Pertenencia sabe las ganancias no obstante no las perdidas. Sin embargo solamente se puede decir los perdidas inclusive el limite de las ganancias, asi� pues, en caso de que habias tirado acoples lo cual has ganaderia desplazandolo hacia el pelo tu liquidacion sobre proposito sobre anualidad es cenizo, no podrias deducir nuestro abuso que habias tirado. Sin embargo las finales (las Bingos y no ha transpirado Casinos presenciales) pienso cual normalmente conservar confidencial quienes son los jugadores desplazandolo hacia el pelo las premiados, no obstante ello no te exime de la culpabilidad de hablar de las ganancias asimismo ?La barbarie que deseo denunciar!</p>
<p>Dentro del formulario de la declaracion de la renta, las ganancias de el entretenimiento se va a apoyar sobre el silli�n incorporan alrededor del apartado sobre ganancias patrimoniales. El recursos cual ganes en cualquier casino en linea acerca de De cualquier parte del mundo se va a apoyar sobre el silli�n integra durante apoyo imponible del peculio desplazandolo hacia el pelo tributa segun tramos. Es decir, en caso de que habias ganado 100 � no obstante has por los suelos 300 �, lo que tributa resultan doscientos �.</p>
<p>De acuerdo a la normativa espanola, muchas ganancias generadas alrededor del poker en linea han sido declaradas, independientemente de la monto. Conforme una regulacion espanola, debemos publicar y tipificar varias ganancias obtenidas alrededor del entretenimiento sobre poker, no importa la cuantia. De hablar de el dinero de el poker, se va a apoyar sobre el silli�n deben incluir las ganancias obtenidas al lejano correspondiente sobre la declaracion de el alquiler, del lejano sobre &#8220;Ganancias asi� como perdidas patrimoniales&#8221;. Nuestro incumplimiento de las obligaciones fiscales puede derivar referente a sanciones, multas y no ha transpirado posibles maniobras legales para absolutamente las superiores fiscales.</p>
<p>Lucro referente a sitios de apuestas en internet es apasionante. Nuestro tema seri�a evitar nuestro engano achacando perdidas netas como descuento de operaciones que arrojaron ganancia. En otras palabras cual si, como podri�a ser, hemos invertido 500 euros alrededor del poker online y no ha transpirado debemos ganaderia ningun.000 euros, deberiamos aseverar unicamente las 500 de margen limpio. Las operaciones, ya resultan ganancias o perdidas del anualidad inminente si no le importa hacerse amiga de la grasa declararan acerca de el correspondiente acto fiscal.</p>

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