{"id":2047,"date":"2024-05-31T12:53:19","date_gmt":"2024-05-31T10:53:19","guid":{"rendered":"https:\/\/www.assessoriagarvi.com\/inici\/"},"modified":"2026-03-03T16:56:06","modified_gmt":"2026-03-03T15:56:06","slug":"inici","status":"publish","type":"page","link":"https:\/\/www.assessoriagarvi.com\/ca\/","title":{"rendered":"Inici"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/07\/HEADER_2.png&#8221; height=&#8221;100vh&#8221; height_last_edited=&#8221;off|phone&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; background_last_edited=&#8221;on|phone&#8221; background_image_phone=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/07\/HEADER_2_mobile.png&#8221; background_enable_image_phone=&#8221;on&#8221; background_position_tablet=&#8221;center_left&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row use_custom_gutter=&#8221;on&#8221; make_equal=&#8221;on&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;50%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;80%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;100%&#8221; max_width_tablet=&#8221;80%&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|desktop&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;||||false|false&#8221; custom_margin_phone=&#8221;50px||||false|false&#8221; custom_margin_last_edited=&#8221;off|desktop&#8221; custom_padding=&#8221;15%||15%||true|false&#8221; custom_padding_tablet=&#8221;190px||125px||false|false&#8221; custom_padding_phone=&#8221;200px||125px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;||||false|false&#8221; custom_padding_phone=&#8221;||||false|true&#8221; custom_padding_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;80px&#8221; text_line_height=&#8221;0.8em&#8221; width_last_edited=&#8221;off|phone&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_phone=&#8221;||||false|false&#8221; custom_margin_last_edited=&#8221;off|phone&#8221; custom_padding=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;80px&#8221; text_font_size_phone=&#8221;50px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|phone&#8221; module_alignment_tablet=&#8221;center&#8221; module_alignment_phone=&#8221;left&#8221; module_alignment_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Consultoria i assessoria<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;20px&#8221; width_tablet=&#8221;80%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;off|desktop&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;20px&#8221; text_font_size_phone=&#8221;20px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; text_line_height_tablet=&#8221;&#8221; text_line_height_phone=&#8221;1.2em&#8221; text_line_height_last_edited=&#8221;on|tablet&#8221; text_orientation_tablet=&#8221;&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1 style=\"font-size:22px;\">Assessorament Comptable, Laboral, Fiscal i Assegurances. Serveis online i presencials per a empreses i professionals a Barcelona <\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_6,1_6,1_6,1_6,1_6,1_6&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;80%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;||||false|false&#8221; custom_margin_phone=&#8221;||||false|false&#8221; custom_margin_last_edited=&#8221;off|phone&#8221; custom_padding=&#8221;0px||0px||true|false&#8221; module_alignment_tablet=&#8221;&#8221; module_alignment_phone=&#8221;center&#8221; module_alignment_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;||||false|false&#8221; custom_padding_phone=&#8221;||||false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.2em&#8221; text_orientation=&#8221;right&#8221; width_tablet=&#8221;&#8221; width_phone=&#8221;80%&#8221; width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;right&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; text_orientation_tablet=&#8221;right&#8221; text_orientation_phone=&#8221;right&#8221; text_orientation_last_edited=&#8221;on|tablet&#8221; module_alignment_tablet=&#8221;right&#8221; module_alignment_phone=&#8221;right&#8221; module_alignment_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Construint junts el futur del teu negoci<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; 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_module_preset=&#8221;default&#8221; custom_margin=&#8221;||50px||false|false&#8221; custom_margin_tablet=&#8221;||||false|false&#8221; custom_margin_phone=&#8221;0px||0px||true|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#5FC5F1&#8243; text_font_size=&#8221;45px&#8221; text_line_height=&#8221;1em&#8221; text_font_size_tablet=&#8221;45px&#8221; text_font_size_phone=&#8221;40px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>L&#8217;assessoria que t&#8217;ajuda a Visualitzar el teu Negoci.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>No volem ser l&#8217;assessoria que et persegueix per obtenir una informaci\u00f3, tramitar uns impostos i ja no m&#8217;acordo m\u00e9s de tu, sin\u00f3 que et proporcionem uns informes clars i entenebles per visualitzar els balan\u00e7os, el teu negoci.<\/p>\n<p><strong>Aix\u00f2 va ajudar a prendre millors decisions.<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; width_tablet=&#8221;&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; max_width_tablet=&#8221;&#8221; max_width_phone=&#8221;100%&#8221; max_width_last_edited=&#8221;on|phone&#8221; 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da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|tablet&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;250px||30px||false|false&#8221; custom_margin_tablet=&#8221;100px||30px||false|false&#8221; custom_margin_phone=&#8221;50px||0px||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;||||false|false&#8221; custom_padding_phone=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;25px&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;60%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;left&#8221; text_font_size_tablet=&#8221;25px&#8221; text_font_size_phone=&#8221;20px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Garvi, l&#8217;assessoria que t&#8217;ajuda a visualitzar el teu negoci.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;45px&#8221; text_line_height=&#8221;1em&#8221; text_orientation=&#8221;right&#8221; width=&#8221;85%&#8221; width_tablet=&#8221;65%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; module_alignment=&#8221;right&#8221; custom_margin_tablet=&#8221;||||false|false&#8221; custom_margin_last_edited=&#8221;off|tablet&#8221; custom_padding_tablet=&#8221;||||false|false&#8221; custom_padding_last_edited=&#8221;off|tablet&#8221; text_font_size_tablet=&#8221;45px&#8221; text_font_size_phone=&#8221;40px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;left&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|tablet&#8221; module_alignment_tablet=&#8221;left&#8221; module_alignment_phone=&#8221;&#8221; module_alignment_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Com et <b><span style=\"color: #5fc5f1;\">podem<\/span><\/b> ajudar?<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; 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_builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;NOTIFICACIONS ELECTR\u00d2NIQUES,&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#x52;||divi||400&#8243; icon_color=&#8221;#5FC5F1&#8243; image_icon_background_color=&#8221;RGBA(255,255,255,0)&#8221; icon_placement=&#8221;left&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;DM Sans|700|||||||&#8221; header_text_color=&#8221;#5FC5F1&#8243; header_font_size=&#8221;16px&#8221; header_line_height=&#8221;1.2em&#8221; body_font=&#8221;DM Sans||||||||&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>quan t&#8217;arribin notificacions te les fem arribar amb la soluci\u00f3 i segon pas a seguir.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;ACCESSIBILITAT,&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#x52;||divi||400&#8243; icon_color=&#8221;#5FC5F1&#8243; image_icon_background_color=&#8221;RGBA(255,255,255,0)&#8221; icon_placement=&#8221;left&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;DM Sans|700|||||||&#8221; header_text_color=&#8221;#5FC5F1&#8243; header_font_size=&#8221;16px&#8221; header_line_height=&#8221;1.2em&#8221; body_font=&#8221;DM Sans||||||||&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>tens acc\u00e9s a les nostres agendes i et pots reservar un buit amb total transpar\u00e8ncia.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||0px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;CONFIDENCIALITAT,&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#x52;||divi||400&#8243; icon_color=&#8221;#5FC5F1&#8243; image_icon_background_color=&#8221;RGBA(255,255,255,0)&#8221; icon_placement=&#8221;left&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;DM Sans|700|||||||&#8221; header_text_color=&#8221;#5FC5F1&#8243; header_font_size=&#8221;16px&#8221; header_line_height=&#8221;1.2em&#8221; body_font=&#8221;DM Sans||||||||&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>la moneda de canvi a la confian\u00e7a que has dipositat en nosaltres.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;SOM 100% DIGITAL,&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#x52;||divi||400&#8243; icon_color=&#8221;#5FC5F1&#8243; image_icon_background_color=&#8221;RGBA(255,255,255,0)&#8221; icon_placement=&#8221;left&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;DM Sans|700|||||||&#8221; header_text_color=&#8221;#5FC5F1&#8243; header_font_size=&#8221;16px&#8221; header_line_height=&#8221;1.2em&#8221; body_font=&#8221;DM Sans||||||||&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>aix\u00ed que no et preocupis si no est\u00e0s a prop.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;DISPONIBILITAT,&#8221; 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background__hover_enabled=&#8221;off|hover&#8221; background_enable_color__hover=&#8221;off&#8221;][\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#8099A7&#8243; link_option_url=&#8221;#pop-up6&#8243; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;on|hover&#8221; background_color__hover=&#8221;#5FC5F1&#8243; background_enable_color__hover=&#8221;on&#8221;][et_pb_blurb title=&#8221;Assessoria fiscal&#8221; url=&#8221;https:\/\/www.assessoriagarvi.com\/ca\/assessoria-fiscal\/&#8221; image_icon_width=&#8221;46px&#8221; icon_alignment=&#8221;left&#8221; content_max_width=&#8221;100%&#8221; _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;DM Sans|500||on|||||&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;16px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#FFFFFF&#8221; background_enable_color=&#8221;off&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;10%|10%|10%|10%|true|true&#8221; link_option_url=&#8221;https:\/\/www.assessoriagarvi.com\/ca\/assessoria-fiscal\/&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;off|hover&#8221; background_enable_color__hover=&#8221;off&#8221;][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;50px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; width=&#8221;80%&#8221; 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T&#8217;estem esperant. <\/strong><\/p>\n<p>Est\u00e0s buscant una manera <strong>f\u00e0cil i segura<\/strong> de controlar els teus impostos, dates de presentacions, documentaci\u00f3 del teu equip, assessorament comptable i fiscal? A un sol clic i en la mesura de les teves necessitats. Necessites simplificar el compliment dels teus requisits legals sense dolors de cap ni complicacions.  <\/p>\n<p>Et podr\u00e0s <strong>concentrar a fer cr\u00e9ixer el teu negoci<\/strong>, mentre est\u00e0s tranquil per la resta, d&#8217;aix\u00f2 m&#8217;ocupo jo. I si necessites <b><span style=\"color: #fabb3e;\">ASSESSORAMENT PRESENCIAL,<\/span><\/b> m&#8217;ho dius, segur que podem organitzar un circuit de treball efectiu i visites presencials, sense cap problema. <strong>No esperis m\u00e9s i plorar!<\/strong> <\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE3NCJ9fQ==@&#8221; button_text=&#8221;CONT\u00c0CTANS&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.25.2&#8243; _dynamic_attributes=&#8221;button_url&#8221; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;16px&#8221; button_text_color=&#8221;#241F4A&#8221; button_bg_color=&#8221;#FABB3E&#8221; button_border_color=&#8221;RGBA(255,255,255,0)&#8221; button_font=&#8221;DM Sans|700|||||||&#8221; button_icon=&#8221;&#x35;||divi||400&#8243; button_icon_color=&#8221;#FFFFFF&#8221; custom_margin=&#8221;80px||||false|false&#8221; 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global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; custom_padding_tablet=&#8221;||||false|false&#8221; custom_padding_phone=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;45px&#8221; text_line_height=&#8221;1em&#8221; text_orientation=&#8221;right&#8221; custom_margin_tablet=&#8221;&#8221; custom_margin_phone=&#8221;30px||||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; text_font_size_tablet=&#8221;45px&#8221; text_font_size_phone=&#8221;40px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;right&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Per qu\u00e8 <b><span style=\"color: #5fc5f1;\">GARVI<\/span><\/b>?<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; 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Ens adaptarem al teu negoci, t&#8217;explico com ho farem. <\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>El m\u00e9s important no soc jo, sin\u00f3 tu i el teu negoci. Inicialment, com tots els emprenedors, i no s\u00e9 si a tu tamb\u00e9 et passa, se&#8217;n va una mica perdut. Sents que necessites alg\u00fa que et doni suport i t&#8217;ajudi amb tot el que s&#8217;ha de fer i com fer-ho. No et preocupis, no vulguis arribar a tot i des del que millor saps fer.     <strong>Qu\u00e8 et sembla si tu et dediques a gestionar el teu negoci i jo a portar el control, assessorar-te i gestionar, preparar la teva documentaci\u00f3 oficial?<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Fa m\u00e9s de 16 anys que ajudo clients com tu.  <strong>Qu\u00e8 esperes a saber com ho faig? I com ho puc fer per tu? <\/strong>  No et marxis i continua llegint. T&#8217;explicar\u00e9 tot el que puc fer per tu. Ara no has de necessitar tots els meus serveis, aix\u00ed que t&#8217;explico cosetes i si el que veus et remou, t&#8217;interessa, no dubtis a contactar-nos. Ens encantar\u00e0 poder parlar amb mi.   <\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;50px||100px||false|false&#8221; custom_padding_tablet=&#8221;50px||100px||false|false&#8221; custom_padding_phone=&#8221;0px||50px||false|false&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;45px&#8221; text_line_height=&#8221;1em&#8221; width=&#8221;60%&#8221; width_tablet=&#8221;60%&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; text_font_size_tablet=&#8221;45px&#8221; text_font_size_phone=&#8221;40px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Tens algun <b><span style=\"color: #5fc5f1;\">dubte<\/span><\/b>? 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header_font_size=&#8221;16px&#8221; header_line_height=&#8221;1.2em&#8221; body_text_color=&#8221;#FFFFFF&#8221; background_enable_color=&#8221;off&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;10%|10%|10%|10%|true|true&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;off|hover&#8221; background_enable_color__hover=&#8221;off&#8221;][\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;off|hover&#8221; background_enable_color__hover=&#8221;off&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; background__hover_enabled=&#8221;off|hover&#8221; background_enable_color__hover=&#8221;off&#8221;][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up1&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up1&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins avantatges t\u00e9 com a aut\u00f2nom?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;0px||||false|false&#8221; custom_margin_last_edited=&#8221;off|tablet&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li>\u00c9s la forma m\u00e9s <strong>r\u00e0pida, f\u00e0cil i barata<\/strong> de registrar un negoci.<\/li>\n<\/ul>\n<ul>\n<li>Es mant\u00e9 el <strong>control i la gesti\u00f3<\/strong> completa de l&#8217; empresa.<\/li>\n<\/ul>\n<ul>\n<li>No cal un <strong>proc\u00e9s de constituci\u00f3<\/strong> pr\u00e8via.<\/li>\n<\/ul>\n<ul>\n<li>\u00c9s la forma que requereix <strong>menys gestions i tr\u00e0mits legals<\/strong>, cosa que redueix els costos de l&#8217;assessorament.<\/li>\n<\/ul>\n<ul>\n<li>Es considera una <strong>forma de negoci ideal<\/strong> per a petites empreses i noves empreses promogudes per una sola persona.<\/li>\n<\/ul>\n<p>[\/et_pb_text][dsm_icon_list _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/dsm_icon_list][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up2&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up2&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins inconvenients t\u00e9 el registre com a aut\u00f2nom?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li>No hi ha difer\u00e8ncia entre els <strong>actius empresarials i el personal<\/strong>, que responen amb els seus actius presents i futurs als deutes amb tercers.<\/li>\n<\/ul>\n<ul>\n<li>Si l&#8217; empresari est\u00e0 casat sobre una <strong>propietat comunit\u00e0ria<\/strong>, pot resultar que el seu negoci estigui dins del patrimoni del c\u00f2njuge.<\/li>\n<\/ul>\n<ul>\n<li>Si els beneficis s\u00f3n bastant elevats, <strong>es paguen m\u00e9s impostos<\/strong> que amb una societat. A partir de 45.000 euros de beneficis anuals compensa crear una empresa. <\/li>\n<\/ul>\n<ul>\n<li>Les societats solen oferir una <strong>imatge m\u00e9s professional<\/strong> a les entitats financeres i els diferents agents del mercat: clients, administraci\u00f3, prove\u00efdors.<\/li>\n<\/ul>\n<ul>\n<li>Els membres de la fam\u00edlia fins a un segon grau de consanguinitat no es poden contractar, sin\u00f3 que tamb\u00e9 <strong>s&#8217;han de registrar com a col\u00b7laboradors<\/strong> familiars.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up3&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up3&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins procediments han de fer els aut\u00f2noms per donar-se d&#8217;alta?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ol>\n<li>Demanar el <strong>certificat digital<\/strong>.<\/li>\n<li><strong>Model 036:<\/strong> Cens d&#8217; empresaris per a aut\u00f2noms i pimes.<\/li>\n<li><strong>Alta<\/strong> d&#8217; aut\u00f2noms.<\/li>\n<li><strong>Alta al ROI<\/strong> &#8211; Alta Operadors Intracomunitaris.<\/li>\n<li>Llic\u00e8ncia d <strong>&#8216; obertura i activitat<\/strong> d&#8217; un establiment.<\/li>\n<li>El <strong>llibre de convidats<\/strong> de la Inspecci\u00f3 de Treball.<\/li>\n<\/ol>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up4&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up4&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>\u00c9s possible deduir l&#8217;IVA dels productes i serveis afectats per l&#8217;activitat amb qu\u00e8 es realitzar\u00e0, per\u00f2 que encara no s&#8217;ha iniciat?  <\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>La resposta \u00e9s que s\u00ed.  <\/strong><\/p>\n<p>La legislaci\u00f3 comunit\u00e0ria i estatal estableix el dret del qual encara no \u00e9s oficialment aut\u00f2noma, per\u00f2 en previsi\u00f3 de ser-ho, es considera un subjecte passiu i, per tant, t\u00e9 dret a deduir sense esperar l&#8217; IVA acumulat o ingressat per a despeses d&#8217; inversi\u00f3.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up5&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up5&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Es pot demanar la devoluci\u00f3 d&#8217;una quota pagada per error a la Seguretat Social?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Tens <strong>dret a demanar un reemborsament<\/strong>, total o parcial, segons la teva situaci\u00f3, quan hagis pagat err\u00f2niament quantitats superiors a les previstes en Tresoreria General de la Seguretat Social.  <\/p>\n<p>Una vegada presentada la sol\u00b7licitud de devoluci\u00f3, Tresoreria General de la Seguretat Social tindr\u00e0 un termini m\u00e0xim de sis mesos que comen\u00e7ar\u00e0 a comptar l&#8217;endem\u00e0 a la presentaci\u00f3 de la sol\u00b7licitud.  <\/p>\n<p>Un cop hagin passat sis mesos no hi ha resoluci\u00f3 expressa per part del TGSS, es pot entendre que la sol\u00b7licitud de devoluci\u00f3 es desestima segons el Reglament general per a la col\u00b7lecci\u00f3 de la Seguretat Social en el n\u00famero 2 de l&#8217;article 45.<\/p>\n<p><strong><b><span style=\"color: #5fc5f1;\">TREBALLADORS DE M\u00c9S DE 65 ANYS<\/span><\/b><\/strong><\/p>\n<p>Els aut\u00f2noms quedaran exempts de cotitzar a la Seguretat Social, excepte per incapacitat temporal i per conting\u00e8ncies professionals, sempre que es trobin en alguna d&#8217; aquestes situacions:  <\/p>\n<p>\u2022 Haver complert 65 anys i acreditar 37 anys i 3 mesos cotitzats.<\/p>\n<p>\u2022 O b\u00e9 tenir 66 anys i haver cotitzat 36 anys o m\u00e9s.  <\/p>\n<p><strong>En aquests casos, el tipus de cotitzaci\u00f3 per incapacitat temporal \u00e9s de l&#8217; 1,50%.<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up6&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up6&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quines s\u00f3n les dietes exemptes dels treballadors?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Aquestes quantitats no estan sotmeses a IRPF ni a cotitzaci\u00f3.<\/strong><\/p>\n<p><strong><b><span style=\"color: #5fc5f1;\">TREBALLADORS EN GENERAL<\/span><\/b><\/strong><\/p>\n<p>Les despeses consumides per l&#8217; empresa en concepte de dietes per manutenci\u00f3, despla\u00e7ament i estada del personal s\u00f3n fiscalment dedu\u00efbles en l&#8217; impost sobre societats.<\/p>\n<p>Els treballadors, per la seva banda, no han de computar ingr\u00e9s, ja que les quantitats que reben no s\u00f3n una retribuci\u00f3, sin\u00f3 una compensaci\u00f3 de les despeses efectivament consumides. Tanmateix, aquesta exempci\u00f3 en l&#8217; IRPF t\u00e9 uns l\u00edmits i, en cas de ser superats, els treballadors hauran de declarar la retribuci\u00f3 per l&#8217; exc\u00e9s:.   <\/p>\n<p><strong>Quantitats exceptuades de gravamen en l&#8217; IRPF dels treballadors<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"height: 100%; width: 100%; border-collapse: collapse; border-style: none; border-color: #5fc5f1; background-color: #ffffff;\" border=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>CONCEPTE<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>IMPORT<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">Despeses de despla\u00e7ament en transport p\u00fablic<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">Les que es justifiquin<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">Despeses de despla\u00e7ament en vehicle del treballador<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">0,19 euros per km<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">Despeses per peatge i aparcament<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">Les que es justifiquin<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">Despeses d&#8217;estada (allotjament)<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">Les que es justifiquin<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Despeses di\u00e0ries de manutenci\u00f3 exemptes (l&#8217;exc\u00e9s tributa en l&#8217;IRPF)<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #5FC5F1; background-color: #ffffff;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>CONCEPTE<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>A ESPANYA<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>A L&#8217; ESTRANGER<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Per despla\u00e7aments sense pernoctar<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">26,67<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">48,08<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Per despla\u00e7aments pernoctat<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">53,34<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">91,35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b><span style=\"color: #5fc5f1;\">CONDUCTORS DE CAMI\u00d3<\/span><\/b><\/p>\n<p>Els conductors de vehicles destinats al transport de mercaderies per carretera que pernocten en un municipi diferent al del lloc de treball habitual i al del seu propi domicili, a m\u00e9s de les dietes exemptes per despla\u00e7ament i manutenci\u00f3 indicades tamb\u00e9 poden rebre una dieta per a despeses d&#8217; estada, sense necessitat de justificar-les. Al contrari que la resta de treballadors, que sempre han de justificar totes les despeses d&#8217; estada perqu\u00e8 en quedin exempts. <\/p>\n<p><strong>Aquesta dieta per estada quedar\u00e0 exempta de tributaci\u00f3 en l&#8217; IRPF del receptor, fins als l\u00edmits seg\u00fcents:<\/strong><\/p>\n<ul>\n<li>15 euros diaris si el despla\u00e7ament es produeix a Espanya.<\/li>\n<li>25 euros diaris si correspon a despla\u00e7aments a l&#8217; estranger.<\/li>\n<\/ul>\n<p>No obstant aix\u00f2, si el conductor, en lloc de cobrar aquestes dietes, justifica a l&#8217; empresa que ha incorregut en despeses superiors i l&#8217; empresa se les abona, aquestes tamb\u00e9 estaran exemptes de tributar en l&#8217; IRPF en la seva totalitat.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up7&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up7&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins s\u00f3n els coeficients anuals d&#8217;amortitzaci\u00f3 ?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><b><span style=\"color: #5fc5f1;\">NO S&#8217; OBLIDI DE COMPUTAR COM A DESPESA ANUAL LA DEPRECIACI\u00d3 DERIVADA DE L&#8217; \u00daS DELS SEUS ACTIUS.<\/span><\/b><\/strong><\/p>\n<p><strong>En aquesta taula trobar\u00e0 els coeficients d&#8217; amortitzaci\u00f3.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #5fc5f1; background-color: #ffffff; height: 728px;\" border=\"1\">\n<tbody>\n<tr style=\"height: 71px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 71px;\"><strong>TIPUS D&#8217; ELEMENT<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 71px;\"><strong>COEFICIENT LINEAL M\u00c0XIM<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 71px;\"><strong>PER\u00cdODE D&#8217; ANYS M\u00c0XIM<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\"><strong>Obra civil<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\"><strong>Obra civil<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\"><strong>Obra civil<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">Obra civil general<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">2%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">100<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\">Paviments<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\">6%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\">34<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">Infraestructures i obres mineres<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">7%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">30<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\"><strong>Centrals<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\"><strong>Centrals<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 23px;\"><strong>Centrals<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">Centrals hidr\u00e0uliques<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">2%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">100<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">Centrals nuclears<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">3%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">60<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">Centrals de carb\u00f3<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">4%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">50<\/td>\n<\/tr>\n<tr style=\"height: 47px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">Centrals renovables<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">7%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 47px;\">30<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">Altres centrals<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">5%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">40<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\"><strong>Edificis<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\"><strong>Edificis<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\"><strong>Edificis<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">Edificis industrials<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">3%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">60<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">Terrenys dedicats exclusivament a runes<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">4%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">50<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">Magatzems i dip\u00f2sits (gasosos, l\u00edquids i s\u00f2lids)<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">7%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">30<\/td>\n<\/tr>\n<tr style=\"height: 51px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">Edificis comercials, administratius, de serveis i habitatges<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">2%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 51px;\">100<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Instal\u00b7lacions<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Instal\u00b7lacions<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Instal\u00b7lacions<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Subestacions. Xarxes de transport i distribuci\u00f3 d&#8217; energia <\/td>\n<td style=\"width: 33.3333%; text-align: center;\">5%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">40<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Cables<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">7%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">30<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Resta d&#8217;instal\u00b7lacions<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Maquin\u00e0ria<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">12%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">18<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Equips m\u00e8dics i assimilats<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">15%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">14<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Elements de transport<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Elements de transport<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Elements de transport<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Locomotores, vagons i equips de tracci\u00f3<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">8%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Vaixells, aeronaus<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Elements de transport intern<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Elements de transport extern<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">16%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">14<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Autocamions<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Mobiliari i b\u00e9ns<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Mobiliari i b\u00e9ns<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Mobiliari i b\u00e9ns<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Mobiliari<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Llenceria<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">25%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Cristalleria<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">50%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">4<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Estris i eines<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">25%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Motlles, matrius i models<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">33%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Altres b\u00e9ns<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">15%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">14<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Equips electr\u00f2nics i inform\u00e0tics. Sistemes i programes <\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Equips electr\u00f2nics i inform\u00e0tics. Sistemes i programes <\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center;\"><strong>Equips electr\u00f2nics i inform\u00e0tics. Sistemes i programes <\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Equips electr\u00f2nics<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Equips per a processos d&#8217; informaci\u00f3<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">25%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Sistemes i programes inform\u00e0tics<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">33%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Produccions cinematogr\u00e0fiques, fonogr\u00e0fiques, v\u00eddeos i s\u00e8ries audiovisuals<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">33%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">6<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">Altres elements<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">10%<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up8&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up8&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quines s\u00f3n les retribucions en esp\u00e8cies d&#8217;IRPF?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Aconsegueix estalvis fiscals per als seus treballadors i la seva pr\u00f2pia empresa utilitzant aquestes retribucions en esp\u00e8cie.<\/p>\n<p><strong>Quadre resum de les retribucions en esp\u00e8cie exemptes d&#8217; IRPF<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"height: 566px; width: 100%; border-collapse: collapse; border-style: none; border-color: #5fc5f1; background-color: #ffffff;\" border=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>TIPUS DE RETRIBUCI\u00d3<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>AVANTATGES PER A L&#8217; EMPRESA<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>Despeses de formaci\u00f3: accions formatives<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>Despeses de formaci\u00f3: accions formatives<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">Pagament d&#8217; algun curs relacionat amb el treball actual o futur a l&#8217; empresa duta a terme pel treballador<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">\n<ul>\n<li style=\"text-align: left;\">Estalvi en cotitzaci\u00f3 de la Seguretat Social<\/li>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>Pagament d&#8217; asseguran\u00e7a m\u00e8dica<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>Pagament d&#8217; asseguran\u00e7a m\u00e8dica<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">L&#8217; empresa pot contractar una asseguran\u00e7a de malaltia a favor dels seus treballadors, incloent-hi c\u00f2njuge i descendents. Les primes satisfetes no es consideren retribuci\u00f3 en esp\u00e8cie, fins al l\u00edmit de 500 euros anuals per a cadascuna de les persones assegurades (fins a 1.500 euros quan es tracti de persones amb discapacitat) <\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 95px;\">\n<td style=\"width: 50%; text-align: center; height: 95px;\"><strong>Primes per asseguran\u00e7a d&#8217; accident laboral o responsabilitat civil<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 95px;\"><strong>Primes per asseguran\u00e7a d&#8217; accident laboral o responsabilitat civil<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 333px;\">\n<td style=\"width: 50%; text-align: center; height: 333px;\">Les assegurances contractades per l&#8217; empresa per cobrir el risc d&#8217; accident laboral o de responsabilitat civil sobrevingut als seus treballadors en l&#8217; exercici de les seves ocupacions laborals no es consideren retribuci\u00f3 en esp\u00e8cie per a aquests<\/td>\n<td style=\"width: 50%; text-align: center; height: 333px;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><b>Xecs restaurant<\/b><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><b>Xecs restaurant<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">El lliurament gratu\u00eft als treballadors de xecs restaurant est\u00e0 exempta en l&#8217; IRPF, fins al l\u00edmit d&#8217; 11 euros diaris i sempre que la prestaci\u00f3 del servei tingui lloc en dies h\u00e0bils per al treballador<\/td>\n<td style=\"width: 50%; text-align: center;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><b>Servei de menjador<\/b><\/td>\n<td style=\"width: 50%; text-align: center;\"><b>Servei de menjador<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">En cas que l&#8217;empresa ofereixi ella mateixa (o a trav\u00e9s de tercers) un servei de menjador o cantina a preus rebaixats, els treballadors no han de tributar per aquesta retribuci\u00f3 en esp\u00e8cie (sigui el descompte que sigui), ja que es considera exempta en l&#8217;IRPF.<\/td>\n<td style=\"width: 50%; text-align: center;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><b>Servei de transport col\u00b7lectiu<\/b><\/td>\n<td style=\"width: 50%; text-align: center;\"><b>Servei de transport col\u00b7lectiu<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">El cost del servei d&#8217; autob\u00fas que l&#8217; empresa pugui posar a disposici\u00f3 dels treballadors per despla\u00e7ar-se, de forma gratu\u00efta o amb el preu rebaixat, des dels seus domicilis al centre de treball i viceversa no es considera retribuci\u00f3 en esp\u00e8cie<\/td>\n<td style=\"width: 50%; text-align: center;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><b>Servei de llar d&#8217; infants<\/b><\/td>\n<td style=\"width: 50%; text-align: center;\"><b>Servei de llar d&#8217; infants<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">Els serveis gratu\u00efts de llar d&#8217;infants (infants de primer cicle d&#8217;educaci\u00f3 infantil, fins a 3 anys) oferts per les empreses als fills dels seus treballadors no es consideren retribuci\u00f3 en esp\u00e8cie<\/td>\n<td style=\"width: 50%; text-align: center;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><b>Servei d&#8217; escolaritzaci\u00f3<\/b><\/td>\n<td style=\"width: 50%; text-align: center;\"><b>Servei d&#8217; escolaritzaci\u00f3<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">En cas de treballadors d&#8217; escoles i instituts d&#8217; educaci\u00f3 infantil, prim\u00e0ria, secund\u00e0ria obligat\u00f2ria, batxillerat o formaci\u00f3 professional, est\u00e0 exempta la retribuci\u00f3 en esp\u00e8cie derivada de l&#8217; escolaritzaci\u00f3 gratu\u00efta o a preus rebaixats dels seus fills en aquests centres<\/td>\n<td style=\"width: 50%; text-align: center;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\"><b>Xec transport<\/b><\/td>\n<td style=\"width: 50%; text-align: center;\"><b>Xec transport<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">\n<p>Estan exemptes de tributaci\u00f3 en l&#8217; IRPF, amb el l\u00edmit anual de 1.500 euros per treballador, les quantitats satisfetes per les empreses a les entitats encarregades d&#8217; oferir serveis de transport p\u00fablic col.lectiu en els despla\u00e7aments dels treballadors entre el seu lloc de resid\u00e8ncia i el centre de treball.<\/p>\n<p>Tamb\u00e9 \u00e9s possible utilitzar &#8220;f\u00f3rmules indirectes&#8221;, lliurant targetes o mitjans electr\u00f2nics de pagament perqu\u00e8 els treballadors els utilitzin exclusivament per abonar el cost dels seus despla\u00e7aments<\/p>\n<\/td>\n<td style=\"width: 50%; text-align: center;\">\n<ul>\n<li style=\"text-align: left;\">No es practica retenci\u00f3 o ingr\u00e9s a compte<\/li>\n<li style=\"text-align: left;\">\u00c9s despesa dedu\u00efble en l&#8217; Impost sobre Societats<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up9&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up9&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Els aut\u00f2noms tenen dret a prestacions assistencials?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]La prestaci\u00f3 cobreix l&#8217; atenci\u00f3 sanit\u00e0ria en casos de maternitat, malalties comunes o professionals i accidents, siguin o no laborals.<br \/>\nTamb\u00e9 inclou els serveis complementaris necessaris per completar els beneficis m\u00e8dics i farmac\u00e8utics, especialment la rehabilitaci\u00f3 f\u00edsica necess\u00e0ria per aconseguir la recuperaci\u00f3 professional completa dels treballadors.<\/p>\n<p><b><span style=\"color: #5fc5f1;\">PRESTACIONS DE MATERNITAT<\/span><\/b><\/p>\n<p>En la prestaci\u00f3 per maternitat tenen dret a descansar en situacions de maternitat, adopci\u00f3, foment o tutela d&#8217; un familiar.<\/p>\n<p>La prestaci\u00f3 per maternitat et d\u00f3na dret a una subvenci\u00f3 durant 16 setmanes ininterrompudes des del mateix dia que comen\u00e7a el per\u00edode de descans.<\/p>\n<p>En benefici, la mare pot optar per transferir el dret a 10 d&#8217; aquestes 16 setmanes de perm\u00eds a l&#8217; altre progenitor. En qualsevol cas, les 6 setmanes immediatament despr\u00e9s del part seran un descans obligatori per a la mare. <\/p>\n<p><strong>El benefici econ\u00f2mic a rebre \u00e9s del 100% de la base reguladora corresponent.<\/strong><\/p>\n<p><b><span style=\"color: #5fc5f1;\">PRESTACIONS DE PATERNITAT<\/span><\/b><\/p>\n<p>Els requisits per al servei requerit s&#8217; han d&#8217; afiliar i registrar o en una situaci\u00f3 assimilada a l&#8217; alta, tenir coneixement del pagament de les taxes per compte propi i tenir un per\u00edode m\u00ednim de cotitzaci\u00f3 de 180 dies cobert dins dels 7 anys o 360 immediatament anteriors al llarg del treball.<\/p>\n<p><strong>La durada de la prestaci\u00f3 ser\u00e0 de 16 setmanes.<\/strong><\/p>\n<p><b><span style=\"color: #5fc5f1;\">BENEFICI DE RISC DURANT L&#8217; EMBAR\u00c0S<\/span><\/b><\/p>\n<p>Aquest benefici financer, que es considera derivat de conting\u00e8ncies professionals, ofereix cobertura de seguretat social a les dones aut\u00f2nomes embarassades que han estat interrompudes en la seva activitat professional pel risc que influeixi negativament en la seva salut o en la del fetus i que tinguin el corresponent informe certificat del Servei de Salut P\u00fablica.<\/p>\n<p><strong>L&#8217; import de la prestaci\u00f3 \u00e9s del 100% de la base reguladora.<\/strong><\/p>\n<p>El dret a la prestaci\u00f3 comen\u00e7a l&#8217; endem\u00e0 del dia en qu\u00e8 s&#8217; expedeix el certificat m\u00e8dic necessari, encara que els beneficis econ\u00f2mics es generaran a partir de la interrupci\u00f3 de l&#8217; activitat professional i duraran sempre que l&#8217; aut\u00f2nom no es pugui incorporar o fins a l&#8217; inici del perm\u00eds de maternitat.<\/p>\n<p>Aquesta prestaci\u00f3 no es pot produir mai al mateix temps que la de la discapacitat temporal, essent necess\u00e0ria per renunciar a una oa l&#8217; altra.<\/p>\n<p>La gesti\u00f3 i el pagament de la prestaci\u00f3 ser\u00e0 a c\u00e0rrec de l&#8217; entitat gestora o de l&#8217; entitat m\u00fatua amb la qual el treballador aut\u00f2nom ha formalitzat la cobertura de conting\u00e8ncies professionals, ja sigui obligat\u00f2ria o volunt\u00e0ria.<\/p>\n<p><b><span style=\"color: #5fc5f1;\">PRESTACIONS PER INCAPACITAT PERMANENT<\/span><\/b><\/p>\n<p>La prestaci\u00f3 per incapacitat permanent est\u00e0 destinada a cobrir la p\u00e8rdua d&#8217; ingressos salarials d&#8217; aquells treballadors aut\u00f2noms que no puguin continuar treballant ja que han estat afectats per una malaltia o accident que els incapacita per a la pr\u00e0ctica professional d&#8217; una manera presumptament definitiva.<\/p>\n<p>La base reguladora de la discapacitat permanent per a una discapacitat derivada de conting\u00e8ncies professionals ser\u00e0 equivalent a la base de cotitzaci\u00f3 del treballador a la data de l&#8217; acte causant.<\/p>\n<p><b><span style=\"color: #5fc5f1;\">LA JUBILACI\u00d3 DELS TREBALLADORS AUT\u00d2NOMS<\/span><\/b><\/p>\n<p>Les condicions de jubilaci\u00f3 dels treballadors aut\u00f2noms es calculen a partir de les mateixes regles gen\u00e8riques que afecten tots els:<\/p>\n<p>Edat de jubilaci\u00f3 dels treballadors aut\u00f2noms: 66 anys, que augmentaran gradualment fins als 67 anys fins al 2027.<\/p>\n<p>S&#8217; estableix una jubilaci\u00f3 anticipada volunt\u00e0ria per a treballadors aut\u00f2noms a partir dels 63 anys i amb un m\u00ednim de 35 anys.<\/p>\n<p>Per\u00edode m\u00ednim de cotitzaci\u00f3: 15 anys, dels quals almenys 2 hauran d&#8217; estar dins dels \u00faltims 15 anys de treball.<\/p>\n<p><strong>Import: dependr\u00e0 de l&#8217; import que s&#8217; hagi cotitzat en la taxa per compte propi i del nombre d&#8217; anys enumerats.<\/strong>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"height: 100%; width: 100%; border-collapse: collapse; border-style: none; border-color: #5fc5f1; background-color: #ffffff;\" border=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>DURANT L&#8217; ANY<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>EDAT DE JUBILACI\u00d3<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">2021<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">66 anys<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">2022<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">66 anys i 2 mesos<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">2023<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">66 anys i 4 mesos<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">2024<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">66 anys i 6 mesos<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">2025<\/td>\n<td style=\"width: 50%; text-align: center;\">66 anys i 8 mesos<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">2026<\/td>\n<td style=\"width: 50%; text-align: center;\">66 anys i 10 mesos<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; text-align: center;\">A partir del 2027<\/td>\n<td style=\"width: 50%; text-align: center;\">67 anys<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"height: 184px; width: 100%; border-collapse: collapse; border-style: none; border-color: #5fc5f1; background-color: #ffffff;\" border=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>PER\u00cdODE M\u00cdNIM DE COTITZACI\u00d3 O PER\u00cdODE DE C\u00c0LCUL<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>PER\u00cdODE M\u00cdNIM DE COTITZACI\u00d3 O PER\u00cdODE DE C\u00c0LCUL<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>Durant l&#8217; any<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\"><strong>Temps computat<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">2021<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">288 mesos (24 anys)<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 50%; text-align: center; height: 23px;\">A partir del 2022<\/td>\n<td style=\"width: 50%; text-align: center; height: 23px;\">300 mesos (25 anys)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Per obtenir una pensi\u00f3 mitjana, \u00e9s a dir, una pensi\u00f3 digna, han d&#8217;augmentar la seva base de cotitzaci\u00f3 abans dels 47 anys d&#8217;acord amb les bases i tipus de cotitzaci\u00f3 vigents el 2017, per la qual cosa a partir dels 48 anys , la quota mensual per compte propi va ascendir a menys entre 500 i 600 euros,  segons si elegeixen o estan obligats a contribuir per cessament de l&#8217;activitat i \/ o accidents laborals i malalties professionals.<\/p>\n<p><b><span style=\"color: #5fc5f1;\">JUBILACI\u00d3 ACTIVA<\/span><\/b><\/p>\n<p>Per combinar el salari i la pensi\u00f3, cal que hagi arribat a l&#8217; edat ordin\u00e0ria de jubilaci\u00f3, el percentatge aplicable a la base reguladora per determinar l&#8217; import de la pensi\u00f3 causada pel 100%, \u00e9s a dir, es requereix la pensi\u00f3 completa. A m\u00e9s, aquesta opci\u00f3 no ser\u00e0 possible en el cas de jubilacions anticipades o bonificacions per a treballs dolorosos o t\u00f2xics. <\/p>\n<p>Optant per aquesta modalitat, es cobrar\u00e0 el 50% de la pensi\u00f3 corresponent segons l&#8217; import inicial del reconeixement. Amb el final del contracte o activitat i l&#8217; arribada de la jubilaci\u00f3 final, el treballador rebr\u00e0 el 100% de la pensi\u00f3 m\u00e9s el suplement m\u00ednim al qual tenia dret. <\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up10&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up10&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins s\u00f3n els criteris a considerar a l&#8217;hora d&#8217;escollir la forma jur\u00eddica de l&#8217;empresa?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li>Diners que invertirem.<\/li>\n<\/ul>\n<ul>\n<li>Responsabilitat envers els creditors potencials.<\/li>\n<\/ul>\n<ul>\n<li>Nombre de socis.<\/li>\n<\/ul>\n<ul>\n<li>Fiscalitat.<\/li>\n<\/ul>\n<ul>\n<li>Complicacions administratives (i cost d&#8217;aquest).<\/li>\n<\/ul>\n<ul>\n<li>Cost \/ capital social.<\/li>\n<\/ul>\n<ul>\n<li>Imatge que vull tenir al mercat.<\/li>\n<\/ul>\n<ul>\n<li>Requisits legals (bancs, ag\u00e8ncies de viatges, contractes d&#8217;administraci\u00f3&#8230;).<\/li>\n<\/ul>\n<ul>\n<li>Possibilitat d&#8217; obtenir subvencions.<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; text_orientation=&#8221;center&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#5FC5F1&#8243; border_width_top=&#8221;1px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #5fc5f1; border-style: solid; background-color: #ffffff;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 18.593%; text-align: center;\"><strong>TIPUS DE SOCIETAT<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\"><strong>N\u00ba M\u00cdNIM SOCIS<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\"><strong>CAPITAL M\u00cdNIM<\/strong><\/td>\n<td style=\"width: 16.0804%; text-align: center;\"><strong>M\u00c0XIM % DE CAPITAL D&#8217;1 SOCI<\/strong><\/td>\n<td style=\"width: 33.4171%; text-align: center;\"><strong>RESPONSABILITAT<\/strong><\/td>\n<td style=\"width: 0.753769%; text-align: center;\"><strong>TIPUS DE SOCI<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.593%; text-align: center;\"><strong>Sociedad de responsabilidad limitada SL<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\">0<\/td>\n<td style=\"width: 15.3266%; text-align: center;\">3.000 \u20ac 100% desemborsat<\/td>\n<td style=\"width: 16.0804%; text-align: center;\">No hi ha l\u00edmit<\/td>\n<td style=\"width: 33.4171%; text-align: center;\">Limitada al capital aportat<\/td>\n<td style=\"width: 0.753769%; text-align: center;\">Capitalistes i\/o treballadors<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.593%; text-align: center;\"><strong>Sociedad An\u00f3nima SA<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\">1<\/td>\n<td style=\"width: 15.3266%; text-align: center;\">60.000 \u20ac 25% desemborsat. Resta en 5 anys <\/td>\n<td style=\"width: 16.0804%; text-align: center;\">No hi ha l\u00edmit<\/td>\n<td style=\"width: 33.4171%; text-align: center;\">Limitada al capital aportat<\/td>\n<td style=\"width: 0.753769%; text-align: center;\">Capitalistes i\/o treballadors<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.593%; text-align: center;\"><strong>Societat Cooperativa Coop.<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\">3<\/td>\n<td style=\"width: 15.3266%; text-align: center;\">Segons estatuts. En algunes CCAA hi ha un m\u00ednim <\/td>\n<td style=\"width: 16.0804%; text-align: center;\">1\/3<\/td>\n<td style=\"width: 33.4171%; text-align: center;\">Limitada al capital aportat<\/td>\n<td style=\"width: 0.753769%; text-align: center;\">Treballadors<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.593%; text-align: center;\"><strong>Sociedad limitada laboral SLL<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\">3<\/td>\n<td style=\"width: 15.3266%; text-align: center;\">3.000 \u20ac 100% desemborsat<\/td>\n<td style=\"width: 16.0804%; text-align: center;\">1\/3<\/td>\n<td style=\"width: 33.4171%; text-align: center;\">Limitada al capital aportat<\/td>\n<td style=\"width: 0.753769%; text-align: center;\">51% treballadors<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.593%; text-align: center;\"><strong>Societat An\u00f2nima Laboral SAL<\/strong><\/td>\n<td style=\"width: 15.3266%; text-align: center;\">3<\/td>\n<td style=\"width: 15.3266%; text-align: center;\">60.000 \u20ac 25% desemborsat. Resta en 5 anys <\/td>\n<td style=\"width: 16.0804%; text-align: center;\">1\/3<\/td>\n<td style=\"width: 33.4171%; text-align: center;\">Limitada al capital aportat<\/td>\n<td style=\"width: 0.753769%; text-align: center;\">51% treballadors<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up11&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up11&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quan es recomana crear una empresa?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Es recomana crear una empresa en el moment de qualsevol de les circumst\u00e0ncies seg\u00fcents:<\/strong><\/p>\n<p><strong><\/strong><\/p>\n<ul>\n<li>El projecte necessita <strong>grans inversions<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li>El negoci est\u00e0 generant un <strong>nivell considerable<\/strong> de beneficis.<\/li>\n<\/ul>\n<ul>\n<li>La seva <strong>compet\u00e8ncia<\/strong> est\u00e0 formada majorit\u00e0riament per empreses.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up12&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up12&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins s\u00f3n els passos per crear una empresa des de zero?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ol>\n<li>El pla de negoci abans de la <strong>creaci\u00f3 d&#8217; una empresa<\/strong>.  <\/p>\n<\/li>\n<li>Decanteu la <strong>forma jur\u00eddica<\/strong> m\u00e9s convenient.\n<\/li>\n<li>Consulteu el <strong>nom de l&#8217; empresa<\/strong> en el Registre Mercantil.\n<\/li>\n<li>Un <strong>compte bancari \u00fanic<\/strong> i exclusiu per a la societat.\n<\/li>\n<li>Elaboraci\u00f3 dels estatuts, un dels <strong>passos m\u00e9s importants<\/strong> per crear una empresa.\n<\/li>\n<li>L <strong>&#8216; acord de socis<\/strong> per assegurar el control de l&#8217; empresa.\n<\/li>\n<li><strong>Escriptura davant notari<\/strong>, moment clau entre els passos per iniciar un negoci.\n<\/li>\n<li><strong>Alta<\/strong> a Hisenda i NIF provisional.\n<\/li>\n<li><strong>Inscripci\u00f3<\/strong> de l&#8217; empresa en el Registre Mercantil.\n<\/li>\n<li><strong>Sol\u00b7licitud<\/strong> definitiva NIF. L&#8217;\u00faltim dels passos per iniciar un negoci.\n<\/li>\n<li><strong>Comunicaci\u00f3<\/strong> de la constituci\u00f3 de l&#8217; empresa a la seguretat social.<\/li>\n<\/ol>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up13&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up13&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quins s\u00f3n els requisits per a la deducci\u00f3 de despeses en l&#8217;Impost sobre Societats?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Els criteris de deducci\u00f3 s\u00f3n:<\/strong><\/p>\n<ul>\n<li>Han de ser despeses relacionades amb l&#8217;activitat econ\u00f2mica o, com diu l&#8217;Hisenda, que es veuen &#8220;afectades&#8221;.<\/li>\n<\/ul>\n<ul>\n<li>S&#8217; han de justificar adequadament amb les factures corresponents. De vegades poden valer rebuts o factura simplificada sempre que apareguin totes les seves dades fiscals. <\/li>\n<\/ul>\n<ul>\n<li>La PIME ha de registrar en els seus llibres de comptabilitat i en el compte de p\u00e8rdues i guanys d&#8217;acord amb l&#8217;article 3 de l&#8217;article 11 de la Llei de l&#8217;Impost sobre Societats (LIS).<\/li>\n<\/ul>\n<ul>\n<li>La imputaci\u00f3 de despeses dedu\u00efbles es far\u00e0 en el per\u00edode impositiu en qu\u00e8 es meritan.<\/li>\n<\/ul>\n<p>L&#8217;article 15 de la regla IS estableix inequ\u00edvocament una s\u00e8rie de despeses que no es consideren dedu\u00efbles i, per tant, no podr\u00e0 incloure com a tals les seves declaracions d&#8217;impostos IS (model 200 i model 202).  <strong>Aquestes despeses s\u00f3n:<\/strong><\/p>\n<p><strong><\/strong><\/p>\n<ul>\n<li>La remuneraci\u00f3 dels fons propis de l&#8217; empresa: distribuci\u00f3 de dividends, fons de pensions, primes d&#8217; assist\u00e8ncia conjunta, etc.<\/li>\n<\/ul>\n<ul>\n<li>Despeses derivades de la comptabilitat de l&#8217; Impost sobre societats.<\/li>\n<\/ul>\n<ul>\n<li>Multes i sancions penals i \/ o administratives, aix\u00ed com rec\u00e0rrecs a pressi\u00f3 i rec\u00e0rrecs extempor\u00e0nies de declaracions, liquidacions i auto-liquidacions.<\/li>\n<\/ul>\n<ul>\n<li>Amortitzacions i disposicions que superin els l\u00edmits legalment establerts.<\/li>\n<\/ul>\n<ul>\n<li>P\u00e8rdues en el joc.<\/li>\n<\/ul>\n<ul>\n<li>Les donacions i liberalitats tampoc s\u00f3n dedu\u00efbles generalment, llevat de les despeses de relacions p\u00fabliques, el personal de l&#8217; empresa, la promoci\u00f3 de b\u00e9ns i serveis i les despeses relacionades amb els ingressos.<\/li>\n<\/ul>\n<ul>\n<li>Despeses derivades d&#8217; operacions realitzades en paradisos fiscals.<\/li>\n<\/ul>\n<ul>\n<li>Despeses financeres acumulades en el per\u00edode impositiu.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up14&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up14&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quan ha de presentar els comptes anuals una PIME?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Les pimes constitu\u00efdes en qualsevol de les seves formes legals tenen una s\u00e8rie d&#8217; obligacions fiscals i comptables. Entre aquests \u00faltims hi ha la presentaci\u00f3 dels comptes anuals en el Registre Mercantil <\/p>\n<p>Els comptes anuals es formularan cada 12 mesos, excepte en els casos de constituci\u00f3 de la PIME, dissoluci\u00f3 o canvi de data de tancament de l&#8217; exercici comptable. Aquesta formulaci\u00f3 es far\u00e0 en un termini m\u00e0xim de tres mesos un cop tancat l&#8217; any. En circumst\u00e0ncies habituals, parlem del 31 de mar\u00e7 com a data l\u00edmit per a la formulaci\u00f3 dels comptes anuals sempre que l&#8217; any coincideixi amb l&#8217; any natural.  <\/p>\n<p><strong>Tot i que hi ha dos passos intermedis entre la formulaci\u00f3 dels comptes anuals i la seva presentaci\u00f3;  <\/strong><\/p>\n<ul>\n<li><strong><b><span style=\"color: #5fc5f1;\">PRIMER,<\/span><\/b><\/strong> la legalitzaci\u00f3 dels llibres de comptabilitat de la PIME en el Registre provincial de Mercantil, sota la f\u00f3rmula de presentaci\u00f3, telem\u00e0tica en el per\u00edode m\u00e0xim de quatre mesos a partir del final de l&#8217; any;<\/li>\n<\/ul>\n<ul>\n<li><strong><b><span style=\"color: #5fc5f1;\">SEGON,<\/span><\/b><\/strong> l&#8217;aprovaci\u00f3 dels comptes anuals a l&#8217;Assemblea General de socis o accionistes des de la qual s&#8217;expedir\u00e0 el certificat d&#8217;aprovaci\u00f3 de comptes anuals, document de presentaci\u00f3 obligat\u00f2ria en el Registre Mercantil i sobre el qual el registrador comercial posar\u00e0 la lupa . Aquest certificat inclour\u00e0 el nom de l&#8217; empresa, el lloc de l&#8217; Assemblea General, les especificacions de l&#8217; acord d&#8217; aprovaci\u00f3, el format d&#8217; aquests comptes i la signatura dels administradors de l&#8217; empresa. <\/li>\n<\/ul>\n<p>Despr\u00e9s de l&#8217; aprovaci\u00f3 dels comptes anuals, l&#8217; empresari o l&#8217; administrador t\u00e9 un mes per presentar els comptes anuals en el Registre Mercantil del domicili social d&#8217; acord amb l&#8217; article 279 de la Llei de societats de capital i l&#8217; article 365 del Reglament del registre mercantil. La data de presentaci\u00f3 o dip\u00f2sit dels comptes anuals compleix generalment el 30 de juliol en cas que l&#8217;any sigui paral\u00b7lel a l&#8217;any natural. <\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up15&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up15&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quines s\u00f3n les caracter\u00edstiques i avantatges d&#8217;una societat civil?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;on|on|off&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>La Societat Civil \u00e9s un contracte de col\u00b7laboraci\u00f3 privada entre dues o m\u00e9s persones que volen desenvolupar conjuntament una activitat amb \u00e0nim de lucre.<\/strong><\/p>\n<p>Aquestes persones podran triar entre contribuir al treball, la qual cosa els converteix en <strong>&#8220;socis industrials&#8221;<\/strong>, i\/o b\u00e9ns o diners, la qual cosa els converteix en <strong>&#8220;socis capitalistes&#8221;<\/strong>.<\/p>\n<p>\u00c9s una opci\u00f3 recomanada en petites empreses que gaireb\u00e9 no requereixen inversions i en el qual es prefereix optar per una gesti\u00f3 senzilla. No obstant aix\u00f2, \u00e9s una opci\u00f3 rara. <\/p>\n<p>No obstant aix\u00f2, la societat civil, tot i que tamb\u00e9 t\u00e9 un patrimoni comunitari, est\u00e0 constitu\u00efda &#8220;expressament&#8221; per a la seva intervenci\u00f3 en tr\u00e0nsit comercial per obtenir beneficis, cadascun dels socis aportant els b\u00e9ns, diners o treballs necessaris.<\/p>\n<p>Des del 2016, les empreses civils amb finalitats comercials, \u00e9s a dir, que desenvolupen una activitat econ\u00f2mica, han hagut de pagar impostos a les empreses, mentre que anteriorment ho havien de fer pel r\u00e8gim d&#8217;impost sobre la renda de les persones f\u00edsiques.<\/p>\n<p><b><span style=\"color: #5fc5f1;\">CARACTER\u00cdSTIQUES DE LA SOCIETAT CIVIL 2021<\/span><\/b><\/p>\n<ul>\n<li>Contracte de societat civil privada, on es detalla l&#8217; activitat empresarial, les aportacions de cada soci, que poden ser en diners o en esp\u00e8cie, el percentatge de participaci\u00f3 que cada soci t\u00e9 en benefici i p\u00e8rdua, el sistema d&#8217; administraci\u00f3 i representaci\u00f3 i les causes de liquidaci\u00f3 i dissoluci\u00f3. La seva constituci\u00f3 es recomana en actes p\u00fablics, necessaris quan es proporcionin drets immobiliaris o reals. <\/li>\n<\/ul>\n<ul>\n<li>M\u00ednim de dos socis.<\/li>\n<\/ul>\n<ul>\n<li>La responsabilitat dels socis pels deutes contra tercers \u00e9s personal i il\u00b7limitada, \u00e9s a dir, una vegada liquidats els actius de l&#8217;empresa, si no arriba per cobrir els deutes, responen amb els seus actius presents i futurs. I ho fan conjuntament davant de tots els deutors que puguin existir. <\/li>\n<\/ul>\n<ul>\n<li>La societat civil tributa sobre l&#8217; impost sobre societats pel qual ha de mantenir una comptabilitat com si es tract\u00e9s d&#8217; un SL i presenta els seus llibres i comptes anuals en el Registre Mercantil.<\/li>\n<\/ul>\n<ul>\n<li>R\u00e8gim de la Seguretat Social: els socis es registraran els treballadors aut\u00f2noms, excepte en casos excepcionals. Mantenen el dret a beneficiar-se de la tarifa plana de 60 euros si compleixen els requisits. <\/li>\n<\/ul>\n<ul>\n<li>La societat civil no t\u00e9 personalitat jur\u00eddica pr\u00f2pia.<\/li>\n<\/ul>\n<ul>\n<li>Es regeix pel Codi comercial en mat\u00e8ria comercial i pel Codi Civil quant a drets i obligacions.<\/li>\n<\/ul>\n<ul>\n<li>Cada soci est\u00e0 endeutat amb l&#8217; empresa per a la contribuci\u00f3 recaptada en el contracte i els interessos corresponents en cas de retard. Tamb\u00e9 responen per danys que es puguin causar. En canvi, la societat civil respon als seus socis per les quantitats aportades i les obligacions que es podrien haver contractat.  <\/li>\n<\/ul>\n<ul>\n<li>La societat civil admet diverses formes d&#8217;administraci\u00f3 i representaci\u00f3: administrador \u00fanic, administradors conjunts (tots han de signar) o solidaritat (la signatura d&#8217;un, que obliga la societat, \u00e9s suficient). En el cas de deutes contra tercers contractats per l&#8217; empresa, l&#8217; administraci\u00f3 ha de tenir els poders necessaris per representar-la. <\/li>\n<\/ul>\n<ul>\n<li>Una societat civil s&#8217; extingeix quan compleix la durada estipulada en el contracte, mitjan\u00e7ant la finalitzaci\u00f3 del seu prop\u00f2sit o activitat corporativa, quan no es compleixin les contribucions, per mort, insolv\u00e8ncia, o incapacitaci\u00f3 d&#8217; un soci o per confiscaci\u00f3 d&#8217; actius socials a causa dels deutes d&#8217; un soci.<\/li>\n<\/ul>\n<p><b><span style=\"color: #5fc5f1;\">AVANTATGES I DESAVANTATGES DE LA SOCIETAT CIVIL<\/span><\/b><\/p>\n<p><strong>Avantatges:<\/strong><\/p>\n<ul>\n<li>Constituci\u00f3 formal m\u00e9s senzilla i barata que una empresa comercial, no sent necess\u00e0ria la publicaci\u00f3 p\u00fablica davant d&#8217;un notari o el registre en el Registre Mercantil (excepte en el cas de les contribucions en forma de drets immobiliaris o reals) o la contribuci\u00f3 d&#8217;un capital inicial m\u00ednim.<\/li>\n<\/ul>\n<ul>\n<li>Comptabilitat i gesti\u00f3 d&#8217; impostos m\u00e9s f\u00e0cil que un SL.<\/li>\n<\/ul>\n<ul>\n<li>Permet contribuir per la tarifa plana i la quota m\u00ednima en el r\u00e8gim aut\u00f2nom de la Seguretat Social, aix\u00ed com l&#8217; acc\u00e9s a la capitalitzaci\u00f3 de l&#8217; atur, tot i que des d&#8217; octubre de 2015 aquesta darrera opci\u00f3 tamb\u00e9 est\u00e0 permesa als membres d&#8217; un SL.<\/li>\n<\/ul>\n<ul>\n<li>\u00c9s una f\u00f3rmula \u00e0gil de col\u00b7laboraci\u00f3 entre els treballadors aut\u00f2noms, sobretot si la inversi\u00f3 a realitzar \u00e9s petita.<\/li>\n<\/ul>\n<p><strong>Inconvenients:<\/strong><strong><\/strong><\/p>\n<ul>\n<li>Responsabilitat il\u00b7limitada dels socis per deutes amb tercers.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>No ofereix la mateixa imatge de perman\u00e8ncia i solidesa que una societat limitada.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up16&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up16&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Com es constitueix una societat civil?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_COLOR_1&#8243; disabled_on=&#8221;on|on|off&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>El <strong>pas inicial i diferencial<\/strong> per establir una societat civil \u00e9s la signatura del contracte privat entre les parts o el contracte de constituci\u00f3. A partir d&#8217; aqu\u00ed, els procediments per establir una societat civil s\u00f3n similars als d&#8217; altres formes legals: <\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Fiscalitat:<\/strong> obtenci\u00f3 del NIF i baixa de l&#8217; IAE, model 036.<\/li>\n<\/ul>\n<ul>\n<li><strong>Impost de transmissi\u00f3 i actes legals documentats:<\/strong> 1% del valor de les mercaderies aportades si n&#8217; hi ha.<\/li>\n<\/ul>\n<ul>\n<li><strong>Inscripci\u00f3 a la Seguretat Social:<\/strong> baixa en el r\u00e8gim especial dels treballadors aut\u00f2noms i sol\u00b7licitud del nombre d&#8217;empresaris en cas d&#8217;anar a contractar treballadors.<\/li>\n<\/ul>\n<ul>\n<li><strong>Inscripci\u00f3 a l&#8217; ajuntament:<\/strong> obtenir la llic\u00e8ncia d&#8217; obertura si s&#8217; escau.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up17&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up17&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Com es dona de baixa una societat?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><b><span style=\"color: #5fc5f1;\">1. DISSOLUCI\u00d3<\/span><\/b><\/p>\n<p>Per dissoldre una empresa, es produiran algunes de les causes que s&#8217; especifiquen en la Llei de societats de capital.<\/p>\n<p>\u00c9s a dir, l&#8217; acord de l&#8217; Assemblea General dels socis, causes de drets complets, pas del temps establert en els estatuts o un any des de l&#8217; adopci\u00f3 de l&#8217; acord de reducci\u00f3 de capital per sota del m\u00ednim legal.<\/p>\n<p><strong>A m\u00e9s, hi ha diverses causes legals per les quals tamb\u00e9 es pot arribar a aquest punt:<\/strong><\/p>\n<ul>\n<li>Quan cessa l&#8217;exercici de l&#8217;activitat\/es de la finalitat corporativa.<\/li>\n<\/ul>\n<ul>\n<li>Quan \u00e9s impossible aconseguir el fi social.<\/li>\n<\/ul>\n<ul>\n<li>Quan els \u00f2rgans socials de la societat estan paralitzats.<\/li>\n<\/ul>\n<ul>\n<li>Quan conclou l&#8217; empresa que constitueix l&#8217; objecte de l&#8217; empresa.<\/li>\n<\/ul>\n<ul>\n<li>Quan hi ha p\u00e8rdues que fan que el patrimoni net de l&#8217; empresa sigui inferior a la meitat del capital social.<\/li>\n<\/ul>\n<ul>\n<li>O perqu\u00e8 aquest capital social est\u00e0 per sota del m\u00ednim legal establert.<\/li>\n<\/ul>\n<ul>\n<li>Tamb\u00e9 quan el valor nominal de les accions o accions sense vot superi la meitat del capital social.<\/li>\n<\/ul>\n<p>En qualsevol cas, <strong>la dissoluci\u00f3 de la societat \u00e9s nom\u00e9s el primer pas<\/strong> del proc\u00e9s a seguir per extingir-la.<\/p>\n<p>Va confirmar la circumst\u00e0ncia que permet la dissoluci\u00f3, ser\u00e0 la Junta General, per acord, qui ho confirma. A partir d&#8217;aqu\u00ed s&#8217;obrir\u00e0 el proc\u00e9s de liquidaci\u00f3 de l&#8217;empresa, del qual parlem m\u00e9s enll\u00e0. <\/p>\n<p>Aquest Acord se l&#8217; ha d&#8217; establir en escriptura p\u00fablica i estar registrat en el Registre Mercantil, per la qual cosa implicar\u00e0 despeses addicionals.<\/p>\n<p>I <strong>\u00a1tinc cura!<\/strong> perqu\u00e8 si ens trobem davant d&#8217;una Companyia de Responsabilitat Limitada (SL) l&#8217;acord es constituir\u00e0 per la majoria dels socis que formen, com a m\u00ednim, 1\/3 del capital social. I si ens trobem davant d&#8217;una empresa p\u00fablica limitada (SA), nom\u00e9s ser\u00e0 necess\u00e0ria la majoria ordin\u00e0ria, la meitat m\u00e9s 1. <\/p>\n<p><b><span style=\"color: #5fc5f1;\">2. LIQUIDACI\u00d3<\/span><\/b><\/p>\n<p>Nom\u00e9s quan l&#8217; empresa no mant\u00e9 deutes o cr\u00e8dits pendents, la dissoluci\u00f3 i la liquidaci\u00f3 es poden fer simult\u00e0niament.<\/p>\n<p><strong>En aquest segon pas,<\/strong> s&#8217; han de realitzar totes les operacions pertinents per convertir els actius de l&#8217; empresa en diners l\u00edquids amb els quals afrontar el pagament dels deutes que subsisteixen.<\/p>\n<p>I, la liquidaci\u00f3 de l&#8217; empresa no implica la caducitat dels compromisos adquirits amb el pas del temps. De fet, seran els contractes de cadascun dels deutes els que especificaran fins on arriba la seva executivitat . <\/p>\n<p>En aquesta nova etapa, els administradors perden la seva posici\u00f3 i es converteixen en &#8220;liquidadors&#8221;, si no hi ha altres designats els estatuts o elegits pel Consell, o designats per un \u00f2rgan judicial (en cas de fallida).<\/p>\n<p>S&#8217; encarreguen de garantir que aquest proc\u00e9s es realitzi amb la m\u00e0xima garantia i que els actius no es disminueixin sempre que no es paguin als creditors. Un cop pagats, l&#8217; excedent es distribuir\u00e0 als socis, en proporci\u00f3 al que s&#8217; inverteix. <\/p>\n<p>Posteriorment, la dissoluci\u00f3 haur\u00e0 de registrar-se en el Registre Mercantil i, a partir d&#8217;aquell moment, incorporar l&#8217;etiqueta &#8220;en liquidaci\u00f3&#8221; en el nom de l&#8217;empresa.<\/p>\n<p>En aquest moment del proc\u00e9s, l&#8217;empresa encara es podia reactivar sempre que la causa que va provocar la dissoluci\u00f3 hagu\u00e9s desaparegut, si el patrimoni comptable no \u00e9s inferior al capital social i sempre que el pagament de la taxa de liquidaci\u00f3 no hagi comen\u00e7at als socis .<\/p>\n<p>Quan s&#8217; hagin realitzat totes les operacions pertinents per liquidar l&#8217; empresa, es preparar\u00e0 un Saldo de liquidaci\u00f3 final, que reflecteixi el total d&#8217; actius de l&#8217; empresa. Aquest document haur\u00e0 de ser aprovat per la Junta General. <\/p>\n<p><strong>A partir d&#8217;aqu\u00ed es presentaran les taxes de liquidaci\u00f3 a pagar a cada soci, que es determinaran en proporci\u00f3 a la seva participaci\u00f3 en el capital social.<\/strong><\/p>\n<p><b><span style=\"color: #5fc5f1;\">3. EXTINCI\u00d3<\/span><\/b><\/p>\n<p>Un cop finalitzada la fase de liquidaci\u00f3, <strong>arribem a la tercera i \u00faltima fase<\/strong> per dissoldre una societat, extinci\u00f3. On s&#8217; haur\u00e0 d&#8217; elevar a l&#8217; escriptura p\u00fablica: <\/p>\n<p>La constataci\u00f3 que el termini establert per a la impugnaci\u00f3 de l&#8217; acord que accepta l&#8217; equilibri de liquidaci\u00f3 final ha acabat sense cap problema obert o pendent.<\/p>\n<p>La constataci\u00f3 que els deutes s&#8217; han pagat amb els creditors o, en cas contrari, l&#8217; apropiaci\u00f3 dels cr\u00e8dits pertinents per afrontar-los.<\/p>\n<p>De la mateixa manera, es registrar\u00e0 la taxa de liquidaci\u00f3 de cada soci.<\/p>\n<p>Amb totes aquestes dades, s&#8217;inscriur\u00e0 en el registre mercantil corresponent, procedent de l&#8217;entrada de cancel\u00b7laci\u00f3 del registre. Ser\u00e0 l&#8217; \u00faltim acte que apareix en el full de registre de l&#8217; empresa. <\/p>\n<p>A partir d&#8217; aquest moment no es podr\u00e0 realitzar cap moviment ja que la societat ja s&#8217; ha extingit i, per tant, la possibilitat de registre deixa d&#8217; existir.<\/p>\n<p>Tingui en compte que, en la mesura que hi hagi una taxa de liquidaci\u00f3 a distribuir entre els socis, tamb\u00e9 hi haur\u00e0 l&#8217; obligaci\u00f3 de pagar l&#8217; 1% per a les operacions fiscals davant l&#8217; \u00f2rgan corresponent de la tresoreria aut\u00f2noma.<\/p>\n<p>A m\u00e9s, als efectes de l&#8217;impost sobre la renda de les persones f\u00edsiques, segons el percebut \u00e9s superior o inferior a la seva inversi\u00f3 en el capital social de l&#8217;empresa, es revelar\u00e0 un benefici o una p\u00e8rdua de capital declarable en ingressos .<\/p>\n<p><strong>Baixa a l&#8217; Ag\u00e8ncia Tribut\u00e0ria.<\/strong><\/p>\n<p>En el termini m\u00e0xim d&#8217; un mes despr\u00e9s del registre de l&#8217; extinci\u00f3 de l&#8217; empresa, s&#8217; ha de retirar l&#8217; entitat del Cens d&#8217; Empresaris completant el model 036.<\/p>\n<p>Es preveu el mateix terme per donar-se de baixa de l&#8217; Impost sobre Activitats Econ\u00f2miques, si existeix l&#8217; obligaci\u00f3 de pagar-lo, mitjan\u00e7ant el model 840.<\/p>\n<p>I tinc cura! perqu\u00e8 aix\u00f2 no eximeix de complir la presentaci\u00f3 i liquidaci\u00f3 de les obligacions fiscals pendents. Tampoc exclou de la liquidaci\u00f3 de l&#8217; Impost sobre Societats o l&#8217; IVA <\/p>\n<p><strong>Finalment, recordi que tamb\u00e9 s&#8217;han d&#8217;acomiadar tots els treballadors de la societat i, si ho fan, s&#8217;ha de tancar el centre de treball on es desenvolupa l&#8217;activitat.<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up18&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up18&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Podem aplicar la taxa redu\u00efda de l&#8217;impost sobre societats?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Les empreses constitu\u00efdes a partir de l&#8217; 1 de gener de 2013 gaudiran de dos anys amb una escala redu\u00efda en l&#8217; impost sobre societats.<\/strong>  S&#8217;aplicar\u00e0 en el primer per\u00edode d&#8217;impost en qu\u00e8 la base impositiva sigui positiva (i per tant ens obliga a pagar l&#8217;impost sobre societats) i en el seg\u00fcent.<\/p>\n<ul>\n<li>Tipus del 15% per a la base impositiva entre 0 i 300.000 euros.<\/li>\n<\/ul>\n<ul>\n<li>Tipus del 20% per a la base impositiva restant.  <\/li>\n<\/ul>\n<p>Aquests tipus representen una millora interessant respecte a les escales aplicables a l&#8217; impost sobre societats a les petites empreses:<\/p>\n<ul>\n<li><strong>Empreses de redu\u00efda dimensi\u00f3 I<\/strong> (xifra de negoci inferior a cinc milions d&#8217;euros, personal inferior a 25 treballadors i que mantenen o creen llocs de treball): 20% per als primers 300.000 euros; 25% per a la base impositiva restant.<\/li>\n<\/ul>\n<ul>\n<li><strong>Empreses de redu\u00efda dimensi\u00f3 II<\/strong> (xifra comercial inferior a deu milions d&#8217;euros): 25% per als primers 300.000 euros i 25% per a la base impositiva restant.<\/li>\n<\/ul>\n<p>Quan el per\u00edode impositiu sigui inferior a un any, el l\u00edmit de 300.000 euros es reduir\u00e0 proporcionalment al nombre de dies.<\/p>\n<p>Ser\u00e0 requisit necessari que la societat es consideri l&#8217; inici d&#8217; una activitat econ\u00f2mica. Per tant, no s&#8217; admetran els casos seg\u00fcents: <\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Activitat econ\u00f2mica realitzada pr\u00e8viament per altres persones o entitats relacionades i transmesa, per qualsevol t\u00edtol legal, a l&#8217; entitat de nova creaci\u00f3.<\/li>\n<\/ul>\n<ul>\n<li>L&#8217;activitat econ\u00f2mica exercida, durant l&#8217;any anterior a la constituci\u00f3 de l&#8217;entitat, per una persona f\u00edsica que t\u00e9 una participaci\u00f3, directa o indirecta, en el capital o en els fons propis de l&#8217;entitat de nova creaci\u00f3 superior al 50 %.<\/li>\n<\/ul>\n<ul>\n<li>Empreses que formen part d&#8217; un grup segons l&#8217; article 42 del Codi comercial.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Pop-up 1&#8243; module_id=&#8221;pop-up19&#8243; module_class=&#8221;popup close-alt single&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; overflow-x=&#8221;hidden&#8221; overflow-y=&#8221;hidden&#8221; da_is_popup=&#8221;on&#8221; da_popup_slug=&#8221;pop-up19&#8243; da_is_singular=&#8221;on&#8221; da_alt_close=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221; global_colors_info=&#8221;{}&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans|700|||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;25px&#8221; text_line_height=&#8221;1em&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Quines s\u00f3n les obligacions de les societats inactives?<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/www.assessoriagarvi.com\/wp-content\/uploads\/2024\/06\/CUADRADOS_FLECHA_COLOR_1.png&#8221; title_text=&#8221;CUADRADOS_FLECHA_COLOR_1&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;DM Sans||||||||&#8221; text_text_color=&#8221;#241F4A&#8221; text_font_size=&#8221;16px&#8221; background_enable_color=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>Deixar una empresa inactiva \u00e9s una opci\u00f3 pr\u00e8via a la seva liquidaci\u00f3 i dissoluci\u00f3.<\/strong>  La inactivitat s&#8217;utilitza sovint quan arriba un per\u00edode de &#8221; vaques flaques &#8221; i la rendibilitat cau, per\u00f2 definitivament no desitja acabar amb el negoci.  <\/p>\n<p>L&#8217; empresari assegura una esp\u00e8cie de letargo que es pot allargar amb el temps i estalvia els costos que comporta tant la dissoluci\u00f3 de l&#8217; empresa com els incorreguts per la constituci\u00f3 posterior, en cas que desitgi tornar a desenvolupar l&#8217; activitat econ\u00f2mica.  <\/p>\n<p><strong>D&#8217;aquesta manera, el negoci es queda en &#8220;stand by&#8221;.  <\/strong><\/p>\n<p>Per\u00f2 no s&#8217;ha d&#8217;equivocar us a pensar que en no tenir activitat est\u00e0 exempts de tota responsabilitat. De fet, les empreses inactives estan obligades a complir amb algunes obligacions que no haur\u00e0 d&#8217;ignorar si est\u00e0 pensant en aquesta opci\u00f3 per a la seva empresa.   <\/p>\n<p><strong>Tindr\u00e0 un any per reprendre l&#8217;activitat o dissoldre definitivament la societat.  <\/strong><\/p>\n<p>Aix\u00f2 s&#8217;estableix a l&#8217;article 363.1 a) de la Llei de societats de capital: &#8220;La societat de capital s&#8217;haur\u00e0 de dissoldre mitjan\u00e7ant la cessaci\u00f3 de l&#8217;exercici de l&#8217;activitat o activitats que constitueixen la finalitat corporativa. En particular, s&#8217;entendr\u00e0 que el cessament s&#8217;ha produ\u00eft despr\u00e9s d&#8217;un per\u00edode d&#8217;inactivitat superior a un any &#8220;.  <\/p>\n<p>Aix\u00f2 significa que, <strong>despr\u00e9s d&#8217; aquest per\u00edode<\/strong>, l&#8217; administrador ha de convocar l&#8217; Assemblea General en dos mesos per continuar amb el proc\u00e9s d&#8217; extinci\u00f3 de l&#8217; empresa.  <\/p>\n<p><strong>I tinc molta cura,<\/strong> perqu\u00e8 si no ho fa, aquest administrador es converteix en responsable subsidiari dels deutes contrets des d&#8217;aquell moment per l&#8217;empresa.  <\/p>\n<p><strong>En el moment en qu\u00e8 es declari la inactivitat, no hi haur\u00e0 &#8220;despeses dedu\u00efbles&#8221; per a la seva empresa, ja que no hi ha cap activitat per vincular-les.  <\/strong><\/p>\n<p>En cas que l&#8217;empresa hagi estat inactiva durant tot el per\u00edode, quan presenti el document, ha d&#8217;omplir la casella 00026 d&#8217;Entitat activa. Aix\u00f2 implica que a partir d&#8217; aquest moment el compte de p\u00e8rdues i guanys est\u00e0 desactivat i nom\u00e9s pot indicar el balan\u00e7.   <\/p>\n<p><b><span style=\"color: #5fc5f1;\">APROVACI\u00d3 I PRESENTACI\u00d3 DELS COMPTES ANUALS<\/span><\/b> <\/p>\n<p>Mercantilment parlant, es mant\u00e9 l&#8217; obligaci\u00f3 de mantenir la comptabilitat, legalitzar els llibres, aprovar els comptes anuals per part de l&#8217; Assemblea General i dipositar-los en el Registre Mercantil.  <\/p>\n<p><b><span style=\"color: #5fc5f1;\">BAIXA AL RETA<\/span><\/b><\/p>\n<p>Els socis i administradors de treball poden subscriure&#8217; s del RETA si no desenvolupen una altra activitat per la qual han de ser responsables.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consultoria i assessoriaAssessorament Comptable, Laboral, Fiscal i Assegurances. Serveis online i presencials per a empreses i professionals a Barcelona Construint junts el futur del teu negociL&#8217;assessoria que t&#8217;ajuda a Visualitzar el teu Negoci.No volem ser l&#8217;assessoria que et persegueix per obtenir una informaci\u00f3, tramitar uns impostos i ja no m&#8217;acordo m\u00e9s de tu, sin\u00f3 que et proporcionem uns informes clars i entenebles per visualitzar els balan\u00e7os, el teu negoci. Aix\u00f2 va ajudar a prendre millors decisions.Garvi, l&#8217;assessoria que t&#8217;ajuda a visualitzar el teu negoci.Com et podem ajudar?adaptem els nostres serveis a les teves necessitats reals amb quotes personalitzades perqu\u00e8 mai pagues de m\u00e9s.quan t&#8217;arribin notificacions te les fem arribar amb la soluci\u00f3 i segon pas a seguir.tens acc\u00e9s a les nostres agendes i et pots reservar un buit amb total transpar\u00e8ncia.la moneda de canvi a la confian\u00e7a que has dipositat en nosaltres.aix\u00ed que no et preocupis si no est\u00e0s a prop.ja saps, a nom\u00e9s un clic.tots els documents de la teva empresa organitzats i categoritzats en un sol lloc, llestos per consultar estiguis on estiguis. Tens disponible 24\/7 la teva documentaci\u00f3 AL TEU GESTOR DOCUMENTAL EN L\u00cdNIA. No te&#8217;n vagis! T&#8217;estem esperant. Est\u00e0s buscant una manera f\u00e0cil i segura de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"Assessoria per a Empreses i Professionals. Online i Presencial a Barcelona","_seopress_titles_desc":"Experts en Assessoria Comptable, Fiscal , Laboral i Assegurances per a Empreses i Professionals. 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