{"id":17514,"date":"2026-06-26T17:51:31","date_gmt":"2026-06-26T15:51:31","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/valoracio-empreses-andorra\/"},"modified":"2026-07-07T23:19:20","modified_gmt":"2026-07-07T21:19:20","slug":"valoracio-empreses-andorra","status":"publish","type":"page","link":"https:\/\/www.augelegalfiscal.com\/ca\/valoracio-empreses-andorra\/","title":{"rendered":"Valoraci\u00f3 d&#8217;empreses, informes fiscals i reestructuracions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"17514\" class=\"elementor elementor-17514 elementor-17333\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cd79bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cd79bf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-14f4bac\" data-id=\"14f4bac\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25e6a6f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"25e6a6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Valoraci\u00f3 d'empreses, informes fiscals i reestructuracions societ\u00e0ries a Andorra<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18a019d elementor-widget elementor-widget-text-editor\" data-id=\"18a019d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tres serveis diferents. Una mateixa visi\u00f3: que cada decisi\u00f3 empresarial tingui el suport t\u00e8cnic que es mereix.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae5b56c elementor-icon-list--layout-inline elementor-widget__width-initial elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ae5b56c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">+25 anys d'experi\u00e8ncia<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">+3.000 clients assessorats<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> 360\u00ba Legal \u00b7 Fiscal \u00b7 Patrimonial<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2df4054 elementor-widget__width-initial elementor-mobile-align-center elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"2df4054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/contacto\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licita una cita<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-36aa542\" data-id=\"36aa542\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01188b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01188b9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a62d3b\" data-id=\"2a62d3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2780216 elementor-widget elementor-widget-heading\" data-id=\"2780216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El repte t\u00e8cnic de les operacions empresarials a Andorra<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30cdb32 elementor-widget elementor-widget-text-editor\" data-id=\"30cdb32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Hi ha decisions empresarials que no admeten cap marge d&#8217;error: vendre una empresa, reestructurar un grup empresarial o respondre davant l&#8217;Administraci\u00f3 tribut\u00e0ria amb un informe t\u00e8cnic s\u00f2lid. En tots aquests casos, la qualitat de l&#8217;an\u00e0lisi econ\u00f2mica i jur\u00eddica que sustenta la decisi\u00f3 marca la difer\u00e8ncia entre una operaci\u00f3 ben executada i una altra que pot generar problemes durant anys.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5768e87 elementor-widget elementor-widget-text-editor\" data-id=\"5768e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L&#8217;Andorra actual exigeix un nivell de rigor t\u00e8cnic m\u00e9s alt que mai. La normativa fiscal andorrana, alineada amb els est\u00e0ndards de l&#8217;OCDE, ha elevat de manera significativa les exig\u00e8ncies de documentaci\u00f3 en operacions vinculades, transmissions entre socis i reestructuracions societ\u00e0ries.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ca951c0\" data-id=\"ca951c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07c2c43 elementor-widget elementor-widget-heading\" data-id=\"07c2c43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Un informe t\u00e8cnic mediocre ja no \u00e9s suficient per defensar una posici\u00f3 davant l'Administraci\u00f3 tribut\u00e0ria. Un informe elaborat amb rigor \u00e9s la difer\u00e8ncia entre una operaci\u00f3 segura i una altra amb riscos fiscals latents.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c035bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c035bb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a82d03d\" data-id=\"a82d03d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436691d elementor-widget elementor-widget-heading\" data-id=\"436691d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 significa integrar la valoraci\u00f3 d'empreses, els informes fiscals i les reestructuracions en un sol equip?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0904fa6 elementor-widget elementor-widget-text-editor\" data-id=\"0904fa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A Aug\u00e9 hem creat una pr\u00e0ctica que integra tres serveis que molts despatxos ofereixen per separat i sense coordinaci\u00f3. El motiu \u00e9s senzill: en la pr\u00e0ctica, aquests serveis es necessiten m\u00fatuament.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-70a18a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70a18a2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e6aac95\" data-id=\"e6aac95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a9ec26 elementor-widget elementor-widget-html\" data-id=\"8a9ec26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  .auge-noes-sies {\r\n    display: flex;\r\n    gap: 28px;\r\n    max-width: 1300px;\r\n    margin: 0 auto;\r\n    font-family: inherit;\r\n  }\r\n \r\n  .auge-card {\r\n    flex: 1 1 0;\r\n    display: flex;\r\n    align-items: center;\r\n    gap: 22px;\r\n    padding: 34px 32px;\r\n    border-radius: 14px;\r\n    box-sizing: border-box;\r\n  }\r\n \r\n  \/* --- Tarjeta NO ES --- *\/\r\n  .auge-card--no {\r\n    background: #f0f0f2;\r\n  }\r\n \r\n  \/* --- Tarjeta S\u00cd ES --- *\/\r\n  .auge-card--si {\r\n    background: #ffffff;\r\n    border: 1.5px solid #8e1f2f;\r\n  }\r\n \r\n  \/* --- Iconos --- *\/\r\n  .auge-icon {\r\n    flex: 0 0 auto;\r\n    width: 64px;\r\n    height: 64px;\r\n    border-radius: 12px;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n \r\n  .auge-card--no .auge-icon {\r\n    background: #e4e4e6;\r\n    border: 1px solid #cfcfd2;\r\n  }\r\n \r\n  .auge-card--si .auge-icon {\r\n    background: #fbeef0;\r\n    border: 1px solid #f0d4d8;\r\n  }\r\n \r\n  .auge-icon svg {\r\n    width: 30px;\r\n    height: 30px;\r\n  }\r\n \r\n  \/* --- Separador vertical --- *\/\r\n  .auge-body {\r\n    border-left: 1.5px solid #d8d8db;\r\n    padding-left: 22px;\r\n  }\r\n \r\n  .auge-card--si .auge-body {\r\n    border-left-color: #e6c3c8;\r\n  }\r\n \r\n  \/* --- T\u00edtulos --- *\/\r\n  .auge-title {\r\n    margin: 0 0 10px 0;\r\n    font-size: 40px;\r\n    font-weight: 800;\r\n    letter-spacing: 0.5px;\r\n    color: #3a3a3a;\r\n    line-height: 1.2;\r\n  }\r\n \r\n  .auge-card--si .auge-title {\r\n    color: #8e1f2f;\r\n  }\r\n \r\n  \/* --- Texto --- *\/\r\n  .auge-text {\r\n    margin: 0;\r\n    font-size: 18px;\r\n    line-height: 1.55;\r\n    color: #4a4a4a;\r\n  }\r\n \r\n  .auge-card--si .auge-text {\r\n    color: #8e1f2f;\r\n  }\r\n \r\n  \/* --- Responsive --- *\/\r\n  @media (max-width: 900px) {\r\n    .auge-noes-sies {\r\n      flex-direction: column;\r\n    }\r\n  }\r\n \r\n  @media (max-width: 480px) {\r\n    .auge-card {\r\n      flex-direction: column;\r\n      gap: 16px;\r\n      padding: 26px 22px;\r\n    }\r\n    .auge-body {\r\n      border-left: none;\r\n      padding-left: 0;\r\n      border-top: 1.5px solid #d8d8db;\r\n      padding-top: 16px;\r\n    }\r\n    .auge-card--si .auge-body {\r\n      border-top-color: #e6c3c8;\r\n    }\r\n  }\r\n<\/style>\r\n \r\n<div class=\"auge-noes-sies\">\r\n \r\n  <!-- ===== TARJETA NO ES ===== -->\r\n  <div class=\"auge-card auge-card--no\">\r\n    <div class=\"auge-icon\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M6 6L18 18M18 6L6 18\" stroke=\"#6b6b6e\" stroke-width=\"2.5\" stroke-linecap=\"round\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <div class=\"auge-body\">\r\n      <h3 class=\"auge-title\">NO \u00c9S<\/h3>\r\n      <p class=\"auge-text\">\r\n        Tres enc\u00e0rrecs independents gestionats per tres especialistes diferents que no comparteixen informaci\u00f3, no coordinen criteris i acaben lliurant informes que no es reforcen entre si davant l'Administraci\u00f3 tribut\u00e0ria o davant de l'altra part de l'operaci\u00f3.\r\n      <\/p>\r\n    <\/div>\r\n  <\/div>\r\n \r\n  <!-- ===== TARJETA S\u00cd ES ===== -->\r\n  <div class=\"auge-card auge-card--si\">\r\n    <div class=\"auge-icon\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M4.5 12.5L9.5 17.5L19.5 6.5\" stroke=\"#8e1f2f\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <div class=\"auge-body\">\r\n      <h3 class=\"auge-title\">S\u00cd QUE \u00c9S<\/h3>\r\n      <p class=\"auge-text\">\r\n        Una reestructuraci\u00f3 societ\u00e0ria ben plantejada requereix una valoraci\u00f3 pr\u00e8via rigorosa. Una valoraci\u00f3 que sigui defensable davant l'Administraci\u00f3 tribut\u00e0ria necessita un informe t\u00e8cnic basat en metodologies reconegudes. I un informe fiscal s\u00f2lid exigeix con\u00e8ixer en profunditat l'estructura que s'est\u00e0 analitzant.\r\n      <\/p>\r\n    <\/div>\r\n  <\/div>\r\n \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5332bb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5332bb4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1d58ff3\" data-id=\"1d58ff3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-873b983 elementor-widget elementor-widget-heading\" data-id=\"873b983\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tres serveis que, en la pr\u00e0ctica, es necessiten m\u00fatuament<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22c427c elementor-widget elementor-widget-text-editor\" data-id=\"22c427c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&#8217;equaci\u00f3 no \u00e9s nom\u00e9s econ\u00f2mica, \u00e9s estrat\u00e8gica. Per\u00f2 els n\u00fameros tamb\u00e9 compten.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3df8410 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3df8410\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4e63da2\" data-id=\"4e63da2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-214596d elementor-widget elementor-widget-heading\" data-id=\"214596d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Informes fiscals d'alt valor afegit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca13a33 elementor-widget elementor-widget-text-editor\" data-id=\"ca13a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les operacions vinculades entre parts relacionades, les transmissions de participacions entre socis, les aportacions no diner\u00e0ries o les operacions de reestructuraci\u00f3 acollides al r\u00e8gim de neutralitat fiscal requereixen avui informes que justifiquin el criteri de valoraci\u00f3 emprat, la metodologia aplicada i la raonabilitat del resultat.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da6d715 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"da6d715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d7b87b elementor-widget elementor-widget-text-editor\" data-id=\"7d7b87b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sense un informe t\u00e8cnic s\u00f2lid \u2192 la posici\u00f3 \u00e9s dif\u00edcilment defensable davant l&#8217;Administraci\u00f3 tribut\u00e0ria.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-04c3717\" data-id=\"04c3717\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21fe0c0 elementor-widget elementor-widget-heading\" data-id=\"21fe0c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Valoraci\u00f3 d'empreses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1da41d elementor-widget elementor-widget-text-editor\" data-id=\"a1da41d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En operacions de compravenda, conflictes entre socis, processos successoris o negociacions amb entitats financeres, la difer\u00e8ncia entre una valoraci\u00f3 rigorosa i una estimaci\u00f3 superficial pot representar milions d&#8217;euros o fins i tot la p\u00e8rdua d&#8217;una operaci\u00f3 que hauria pogut tancar-se amb \u00e8xit.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc3668c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dc3668c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1582f96 elementor-widget elementor-widget-text-editor\" data-id=\"1582f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sense una valoraci\u00f3 defensable \u2192 \u00e9s l&#8217;altra part qui fixa el valor.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1c87a62\" data-id=\"1c87a62\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e696ed9 elementor-widget elementor-widget-heading\" data-id=\"e696ed9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reestructuracions empresarials<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf6a9a1 elementor-widget elementor-widget-text-editor\" data-id=\"bf6a9a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Amb el pas del temps, les estructures empresarials acumulen inefici\u00e8ncies fiscals, riscos jur\u00eddics i complexitat operativa que acaben llastant el negoci sense que ning\u00fa ho hagi decidit conscientment. Una reestructuraci\u00f3 ben plantejada permet simplificar l&#8217;estructura, optimitzar-ne el funcionament i preparar el grup per a la seva seg\u00fcent etapa de creixement.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a487b0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0a487b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-faadc19 elementor-widget elementor-widget-text-editor\" data-id=\"faadc19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sense una visi\u00f3 de conjunt \u2192 tothom acaba assumint el cost d&#8217;inefici\u00e8ncies que ning\u00fa no va decidir crear.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd811a9 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd811a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3856df3\" data-id=\"3856df3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d5d063 elementor-widget elementor-widget-text-editor\" data-id=\"9d5d063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Com treballem<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a57822 elementor-widget elementor-widget-heading\" data-id=\"1a57822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tres \u00e0rees de servei, una visi\u00f3 integrada<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51fe0a3 elementor-widget__width-initial contenedor-centrado elementor-widget elementor-widget-text-editor\" data-id=\"51fe0a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No es tracta d&#8217;elaborar documentaci\u00f3 perqu\u00e8 s\u00ed. Es tracta que cada operaci\u00f3 estigui sustentada per l&#8217;an\u00e0lisi t\u00e8cnica necess\u00e0ria per protegir-la.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0ffb9b8 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0ffb9b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-de391fb\" data-id=\"de391fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aad808c elementor-widget elementor-widget-image\" data-id=\"aad808c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"699\" height=\"699\" src=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3.png\" class=\"attachment-large size-large wp-image-17437\" alt=\"\" srcset=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3.png 699w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-300x300.png 300w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-150x150.png 150w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-400x400.png 400w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-3-600x600.png 600w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0b481e7\" data-id=\"0b481e7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a688c0a elementor-widget elementor-widget-heading\" data-id=\"a688c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Informes fiscals d'alt valor afegit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11dd56e elementor-widget elementor-widget-text-editor\" data-id=\"11dd56e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un informe fiscal d&#8217;alt valor afegit no \u00e9s un simple tr\u00e0mit administratiu: \u00e9s el document t\u00e8cnic que protegeix una operaci\u00f3 davant de qualsevol q\u00fcestionament futur. A Aug\u00e9 els elaborem amb el mateix nivell d&#8217;exig\u00e8ncia amb qu\u00e8 els revisaria la mateixa Administraci\u00f3 tribut\u00e0ria.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informes de valoraci\u00f3 per a operacions vinculades entre parts relacionades (preus de transfer\u00e8ncia).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentaci\u00f3 de transmissions de participacions entre socis amb criteris de valor de mercat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informes t\u00e8cnics de suport per a aportacions no diner\u00e0ries i operacions de bescanvi de valors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valoracions t\u00e8cniques per a operacions acollides al r\u00e8gim de neutralitat fiscal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informes d&#8217;expert independent per a conflictes amb l&#8217;Administraci\u00f3 tribut\u00e0ria o entre les parts.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bdd663 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8bdd663\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"56\" height=\"56\" viewBox=\"0 0 56 56\" fill=\"none\"><rect width=\"56\" height=\"56\" rx=\"10\" fill=\"#8F2B2F\"><\/rect><path d=\"M39 26V19C39 18.7348 38.8946 18.4804 38.7071 18.2929C38.5196 18.1054 38.2652 18 38 18H18C17.7348 18 17.4804 18.1054 17.2929 18.2929C17.1054 18.4804 17 18.7348 17 19V26C17 38 28 41 28 41C28 41 39 38 39 26Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M23 29L26 32L33 25\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">A Aug\u00e9 elaborem cada informe amb el mateix rigor amb qu\u00e8 l'Administraci\u00f3 tribut\u00e0ria podria revisar-lo.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4087065 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4087065\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0638095\" data-id=\"0638095\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6f7780 elementor-widget elementor-widget-heading\" data-id=\"c6f7780\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Valoraci\u00f3 d'empreses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c24d9a0 elementor-widget elementor-widget-text-editor\" data-id=\"c24d9a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Un informe de valoraci\u00f3 ben elaborat \u00e9s molt m\u00e9s que una xifra: \u00e9s un document t\u00e8cnic que ha de resistir l&#8217;an\u00e0lisi de l&#8217;altra part, dels seus assessors, d&#8217;un tribunal o de l&#8217;Administraci\u00f3 tribut\u00e0ria. A Aug\u00e9 apliquem metodologies de valoraci\u00f3 reconegudes internacionalment \u2014descompte de fluxos de caixa (DCF), m\u00faltiples de mercat i valor patrimonial ajustat\u2014 treballant amb acc\u00e9s directe a la informaci\u00f3 financera real de l&#8217;empresa.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valoracions per a operacions de compravenda d&#8217;empreses o de participacions societ\u00e0ries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informes de valor per a l&#8217;entrada o la sortida de socis i inversors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valoracions en processos successoris o de liquidaci\u00f3 del r\u00e8gim econ\u00f2mic matrimonial.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informes per a operacions de finan\u00e7ament, refinan\u00e7ament o captaci\u00f3 de capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valoracions peri\u00f2diques vinculades al seguiment comptable i financer continuat del client.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informes pericials en litigis en qu\u00e8 el valor d&#8217;una empresa o d&#8217;una participaci\u00f3 \u00e9s objecte de controv\u00e8rsia.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7261f51 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7261f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"56\" height=\"56\" viewBox=\"0 0 56 56\" fill=\"none\"><rect width=\"56\" height=\"56\" rx=\"10\" fill=\"#8F2B2F\"><\/rect><g clip-path=\"url(#clip0_142_396)\"><path d=\"M28 32C32.4183 32 36 28.4183 36 24C36 19.5817 32.4183 16 28 16C23.5817 16 20 19.5817 20 24C20 28.4183 23.5817 32 28 32Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16 39C18.4213 34.8162 22.8187 32 28 32C33.1813 32 37.5787 34.8162 40 39\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/g><defs><clipPath id=\"clip0_142_396\"><rect width=\"32\" height=\"32\" fill=\"white\" transform=\"translate(12 12)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tota empresa t\u00e9 un valor. El repte \u00e9s que aquest valor varia segons qui el calculi, la metodologia emprada i la qualitat de la informaci\u00f3 disponible.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b365083\" data-id=\"b365083\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e43c79 elementor-widget elementor-widget-image\" data-id=\"0e43c79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"699\" height=\"699\" src=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1.png\" class=\"attachment-large size-large wp-image-17447\" alt=\"\" srcset=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1.png 699w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-300x300.png 300w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-150x150.png 150w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-400x400.png 400w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-2-1-1-600x600.png 600w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f8789f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f8789f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-415d1f3\" data-id=\"415d1f3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3a2ebc elementor-widget elementor-widget-image\" data-id=\"e3a2ebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"699\" height=\"699\" src=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3.png\" class=\"attachment-large size-large wp-image-17457\" alt=\"\" srcset=\"https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3.png 699w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-300x300.png 300w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-150x150.png 150w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-400x400.png 400w, https:\/\/www.augelegalfiscal.com\/wp-content\/uploads\/2026\/07\/image-3-600x600.png 600w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-64cf007\" data-id=\"64cf007\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54a51c6 elementor-widget elementor-widget-heading\" data-id=\"54a51c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reestructuracions empresarials<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f423440 elementor-widget elementor-widget-text-editor\" data-id=\"f423440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A Aug\u00e9 dissenyem reestructuracions que integren la perspectiva jur\u00eddica, fiscal i econ\u00f2mica en un \u00fanic projecte coherent. Cada operaci\u00f3 incorpora l&#8217;an\u00e0lisi de les implicacions en totes les jurisdiccions rellevants i la preparaci\u00f3 de la documentaci\u00f3 t\u00e8cnica necess\u00e0ria.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disseny i execuci\u00f3 de fusions, escissions i aportacions de branques d&#8217;activitat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Constituci\u00f3 i reorganitzaci\u00f3 d&#8217;estructures holding per a l&#8217;optimitzaci\u00f3 fiscal i la protecci\u00f3 patrimonial.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reestructuracions pr\u00e8vies a la venda de l&#8217;empresa o a l&#8217;entrada d&#8217;un nou inversor.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplificaci\u00f3 d&#8217;estructures societ\u00e0ries complexes amb m\u00faltiples societats o participacions creuades.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Planificaci\u00f3 de la reestructuraci\u00f3 amb an\u00e0lisi del r\u00e8gim de neutralitat fiscal i documentaci\u00f3 de suport.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coordinaci\u00f3 amb assessors d&#8217;altres jurisdiccions en processos de reestructuraci\u00f3 de grups internacionals.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2c6887 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e2c6887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"56\" height=\"56\" viewBox=\"0 0 56 56\" fill=\"none\"><rect width=\"56\" height=\"56\" rx=\"10\" fill=\"#8F2B2F\"><\/rect><g clip-path=\"url(#clip0_143_412)\"><path d=\"M22 37C24.2091 37 26 35.2091 26 33C26 30.7909 24.2091 29 22 29C19.7909 29 18 30.7909 18 33C18 35.2091 19.7909 37 22 37Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M22 24C24.2091 24 26 22.2091 26 20C26 17.7909 24.2091 16 22 16C19.7909 16 18 17.7909 18 20C18 22.2091 19.7909 24 22 24Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M34 37C36.2091 37 38 35.2091 38 33C38 30.7909 36.2091 29 34 29C31.7909 29 30 30.7909 30 33C30 35.2091 31.7909 37 34 37Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16 40C16.6986 39.0685 17.6045 38.3125 18.6459 37.7918C19.6873 37.2711 20.8357 37 22 37C23.1643 37 24.3127 37.2711 25.3541 37.7918C26.3955 38.3125 27.3014 39.0685 28 40C28.6986 39.0685 29.6045 38.3125 30.6459 37.7918C31.6873 37.2711 32.8357 37 34 37C35.1643 37 36.3127 37.2711 37.3541 37.7918C38.3955 38.3125 39.3014 39.0685 40 40\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M34 24C36.2091 24 38 22.2091 38 20C38 17.7909 36.2091 16 34 16C31.7909 16 30 17.7909 30 20C30 22.2091 31.7909 24 34 24Z\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16 27C16.6986 26.0685 17.6045 25.3125 18.6459 24.7918C19.6873 24.2711 20.8357 24 22 24C23.1643 24 24.3127 24.2711 25.3541 24.7918C26.3955 25.3125 27.3014 26.0685 28 27C28.6986 26.0685 29.6045 25.3125 30.6459 24.7918C31.6873 24.2711 32.8357 24 34 24C35.1643 24 36.3127 24.2711 37.3541 24.7918C38.3955 25.3125 39.3014 26.0685 40 27\" stroke=\"white\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/g><defs><clipPath id=\"clip0_143_412\"><rect width=\"32\" height=\"32\" fill=\"white\" transform=\"translate(12 12)\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">L'estructura societ\u00e0ria d'una empresa \u00e9s sovint el resultat de decisions hist\u00f2riques preses sense una visi\u00f3 global. Una reestructuraci\u00f3 ben dissenyada permet corregir aquesta situaci\u00f3 i preparar l'empresa per al futur.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a57e61c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a57e61c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43c6167\" data-id=\"43c6167\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-800b934 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"800b934\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-80b8977\" data-id=\"80b8977\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-175efbc elementor-widget elementor-widget-heading\" data-id=\"175efbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e8 hauria de tenir cobert la teva operaci\u00f3 abans d'executar-se<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c040034 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c040034\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Que cada decisi\u00f3 empresarial tingui el fonament t\u00e8cnic que es mereix.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7a3abb6\" data-id=\"7a3abb6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83cdf29 elementor-widget elementor-widget-html\" data-id=\"83cdf29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  .auge-perfiles6 {\r\n    max-width: 740px;\r\n    margin: 0 auto;\r\n    display: grid;\r\n    grid-template-columns: repeat(2, 1fr);\r\n    gap: 18px;\r\n    font-family: inherit;\r\n  }\r\n \r\n  .auge-perfil6 {\r\n    background: #ffffff;\r\n    border-radius: 12px;\r\n    border-bottom: 2px solid #c9505e;\r\n    box-shadow: 0 4px 14px rgba(0, 0, 0, 0.08);\r\n    padding: 18px 22px 20px;\r\n    box-sizing: border-box;\r\n  }\r\n \r\n  .auge-perfil6__icono {\r\n    margin-bottom: 16px;\r\n  }\r\n \r\n  .auge-perfil6__icono svg {\r\n    width: 34px;\r\n    height: 34px;\r\n    stroke: #8e1f2f;\r\n    display: block;\r\n  }\r\n \r\n  .auge-perfil6__texto {\r\n    margin: 0;\r\n    font-size: 14.5px;\r\n    line-height: 1.5;\r\n    color: #4a4a4a;\r\n  }\r\n \r\n  \/* --- Responsive --- *\/\r\n  @media (max-width: 600px) {\r\n    .auge-perfiles6 {\r\n      grid-template-columns: 1fr;\r\n    }\r\n  }\r\n<\/style>\r\n \r\n<div class=\"auge-perfiles6\">\r\n \r\n  <!-- 1. Documento -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/>\r\n        <path d=\"M14 3v5h5\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Identificaci\u00f3 de la metodologia de valoraci\u00f3 m\u00e9s adequada segons el tipus d'operaci\u00f3.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 2. Balanza -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <path d=\"M12 3v18\"\/>\r\n        <path d=\"M9 21h6\"\/>\r\n        <path d=\"M4 7h16\"\/>\r\n        <path d=\"M6 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n        <path d=\"M18 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Informe t\u00e8cnic que justifiqui el criteri de valoraci\u00f3 aplicat.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 3. Estructura \/ ramificaci\u00f3n -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <circle cx=\"6\" cy=\"5\" r=\"2.2\"\/>\r\n        <circle cx=\"6\" cy=\"19\" r=\"2.2\"\/>\r\n        <circle cx=\"18\" cy=\"12\" r=\"2.2\"\/>\r\n        <path d=\"M6 7.2v9.6\"\/>\r\n        <path d=\"M6 12h5a4 4 0 0 0 4-2.5\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Documentaci\u00f3 d'operacions vinculades conforme als est\u00e0ndards de l'OCDE.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 4. C\u00edrculos \/ fusi\u00f3n -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <circle cx=\"10\" cy=\"10\" r=\"6\"\/>\r\n        <circle cx=\"15.5\" cy=\"14.5\" r=\"4.5\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">An\u00e0lisi de la neutralitat fiscal en operacions de reestructuraci\u00f3.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 5. Malet\u00edn -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/>\r\n        <path d=\"M9 7V5a2 2 0 0 1 2-2h2a2 2 0 0 1 2 2v2\"\/>\r\n        <path d=\"M3 12h18\"\/>\r\n        <path d=\"M10.5 12v2h3v-2\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Valoraci\u00f3 pr\u00e8via rigorosa abans de qualsevol reestructuraci\u00f3.<\/p>\r\n  <\/div>\r\n \r\n  <!-- 6. Personas \/ familia -->\r\n  <div class=\"auge-perfil6\">\r\n    <div class=\"auge-perfil6__icono\">\r\n      <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n        <circle cx=\"9\" cy=\"8\" r=\"3.2\"\/>\r\n        <path d=\"M3.5 20c0-3 2.5-5 5.5-5s5.5 2 5.5 5\"\/>\r\n        <path d=\"M15.5 5.4a3.2 3.2 0 0 1 0 5.2\"\/>\r\n        <path d=\"M17 15.4c2.1.7 3.5 2.4 3.5 4.6\"\/>\r\n      <\/svg>\r\n    <\/div>\r\n    <p class=\"auge-perfil6__texto\">Coordinaci\u00f3 entre l'informe fiscal, la valoraci\u00f3 i l'estructura jur\u00eddica.<\/p>\r\n  <\/div>\r\n \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f7b30ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7b30ee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61293de\" data-id=\"61293de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d44eb51 elementor-widget elementor-widget-heading\" data-id=\"d44eb51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qui necessita assessorament empresarial<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9192687 elementor-widget elementor-widget-text-editor\" data-id=\"9192687\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Que cada decisi\u00f3 empresarial tingui el suport t\u00e8cnic que es mereix.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-404e6f9 elementor-widget elementor-widget-html\" data-id=\"404e6f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n  .auge-entregables {\r\n    max-width: 1300px;\r\n    margin: 0 auto;\r\n    display: flex;\r\n    flex-direction: column;\r\n    gap: 20px;\r\n    font-family: inherit;\r\n  }\r\n \r\n  .auge-entregables__fila {\r\n    display: grid;\r\n    gap: 20px;\r\n  }\r\n \r\n  .auge-entregables__fila--4 {\r\n    grid-template-columns: repeat(4, 1fr);\r\n  }\r\n \r\n  .auge-entregables__fila--3 {\r\n    grid-template-columns: repeat(3, 1fr);\r\n  }\r\n \r\n  .auge-entregable {\r\n    display: flex;\r\n    align-items: center;\r\n    gap: 16px;\r\n    background: #f7f5f5;\r\n    border-left: 3px solid #8e1f2f;\r\n    border-radius: 10px 10px 10px 10px;\r\n    padding: 18px 20px;\r\n    box-sizing: border-box;\r\n  }\r\n \r\n  .auge-entregable__icono {\r\n    flex: 0 0 auto;\r\n    width: 46px;\r\n    height: 46px;\r\n    background: #f3e3e5;\r\n    border-radius: 10px;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n  }\r\n \r\n  .auge-entregable__icono svg {\r\n    width: 22px;\r\n    height: 22px;\r\n    stroke: #8e1f2f;\r\n  }\r\n \r\n  .auge-entregable__texto {\r\n    margin: 0;\r\n    font-size: 15px;\r\n    line-height: 1.45;\r\n    font-weight: 600;\r\n    color: #8e1f2f;\r\n  }\r\n \r\n  \/* --- Responsive --- *\/\r\n  @media (max-width: 1024px) {\r\n    .auge-entregables__fila--4 {\r\n      grid-template-columns: repeat(2, 1fr);\r\n    }\r\n    .auge-entregables__fila--3 {\r\n      grid-template-columns: repeat(2, 1fr);\r\n    }\r\n  }\r\n \r\n  @media (max-width: 600px) {\r\n    .auge-entregables__fila--4,\r\n    .auge-entregables__fila--3 {\r\n      grid-template-columns: 1fr;\r\n    }\r\n  }\r\n<\/style>\r\n \r\n<div class=\"auge-entregables\">\r\n \r\n  <!-- ===== FILA 1: cuatro tarjetas ===== -->\r\n  <div class=\"auge-entregables__fila auge-entregables__fila--4\">\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Lupa -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <circle cx=\"11\" cy=\"11\" r=\"6.5\"\/>\r\n          <path d=\"M20 20l-4.3-4.3\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Empreses i grups empresarials que necessiten documentar operacions vinculades o transmissions davant l'Administraci\u00f3 tribut\u00e0ria.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Documento con lupa -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/>\r\n          <path d=\"M14 3v5h5\"\/>\r\n          <circle cx=\"11\" cy=\"13.5\" r=\"2.3\"\/>\r\n          <path d=\"M12.8 15.3l2 2\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Socis i accionistes que venen, compren o reorganitzen les seves participacions i necessiten una valoraci\u00f3 defensable.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Documento con l\u00edneas -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/>\r\n          <path d=\"M14 3v5h5\"\/>\r\n          <path d=\"M9 12h6M9 16h6\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Grups empresarials que volen simplificar, optimitzar o transformar la seva estructura societ\u00e0ria.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Balanza -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M12 3v18\"\/>\r\n          <path d=\"M9 21h6\"\/>\r\n          <path d=\"M4 7h16\"\/>\r\n          <path d=\"M6 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n          <path d=\"M18 7l-3 6a3 3 0 0 0 6 0z\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Empreses immerses en processos de fusi\u00f3, escissi\u00f3, aportaci\u00f3 de branca d'activitat o liquidaci\u00f3.<\/p>\r\n    <\/div>\r\n \r\n  <\/div>\r\n \r\n  <!-- ===== FILA 2: tres tarjetas ===== -->\r\n  <div class=\"auge-entregables__fila auge-entregables__fila--3\">\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Calculadora -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <rect x=\"5\" y=\"3\" width=\"14\" height=\"18\" rx=\"2\"\/>\r\n          <path d=\"M8.5 7h7\"\/>\r\n          <path d=\"M8.5 12h.01M12 12h.01M15.5 12h.01M8.5 15.5h.01M12 15.5h.01M15.5 15.5h.01M8.5 18.5h.01M12 18.5h.01M15.5 18.5h.01\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Directius i consells d'administraci\u00f3 que necessiten informes t\u00e8cnics per donar suport a decisions estrat\u00e8giques o negociacions.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Nodos conectados -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <rect x=\"3\" y=\"9.5\" width=\"5\" height=\"5\" rx=\"1\"\/>\r\n          <rect x=\"16\" y=\"3.5\" width=\"5\" height=\"5\" rx=\"1\"\/>\r\n          <rect x=\"16\" y=\"15.5\" width=\"5\" height=\"5\" rx=\"1\"\/>\r\n          <path d=\"M8 12h4M12 12V6h4M12 12v6h4\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Empreses familiars que afronten processos successoris en qu\u00e8 el valor de l'empresa i la seva estructura s\u00f3n factors determinants.<\/p>\r\n    <\/div>\r\n \r\n    <div class=\"auge-entregable\">\r\n      <div class=\"auge-entregable__icono\">\r\n        <!-- Escudo con check -->\r\n        <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\r\n          <path d=\"M12 3l7 3v5c0 4.5-3 8.5-7 10-4-1.5-7-5.5-7-10V6z\"\/>\r\n          <path d=\"M9 12l2 2 4-4.5\"\/>\r\n        <\/svg>\r\n      <\/div>\r\n      <p class=\"auge-entregable__texto\">Informe defensable ante la administraci\u00f3n, la contraparte o un tribunal<\/p>\r\n    <\/div>\r\n \r\n  <\/div>\r\n \r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d5c95c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d5c95c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b66f15\" data-id=\"7b66f15\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0dcce59 elementor-widget elementor-widget-heading\" data-id=\"0dcce59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preguntes freq\u00fcents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddf48d9 elementor-accordion elementor-widget elementor-widget-accordion\" data-id=\"ddf48d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2321\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2321\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quan \u00e9s obligatori un informe de valoraci\u00f3 davant l'Administraci\u00f3 andorrana?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2321\"><p><span style=\"font-weight: 400;\">La normativa fiscal andorrana exigeix documentaci\u00f3 t\u00e8cnica en operacions vinculades entre parts relacionades, transmissions de participacions, aportacions no diner\u00e0ries i operacions de reestructuraci\u00f3 acollides als r\u00e8gims de neutralitat fiscal. Un informe t\u00e8cnic elaborat amb rigor no \u00e9s un simple tr\u00e0mit: \u00e9s l&#8217;element que protegeix l&#8217;operaci\u00f3 davant de qualsevol revisi\u00f3.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2322\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2322\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quines metodologies utilitza Aug\u00e9 per valorar una empresa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2322\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2322\"><p><span style=\"font-weight: 400;\">Apliquem les metodologies de valoraci\u00f3 reconegudes internacionalment: descompte de fluxos de caixa lliures (DCF), m\u00faltiples de mercat sobre l&#8217;EBITDA i valor patrimonial ajustat. L&#8217;elecci\u00f3 dep\u00e8n del tipus d&#8217;empresa, del seu sector, de la finalitat de la valoraci\u00f3 i de la qualitat de la informaci\u00f3 financera disponible.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2323\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2323\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quant de temps cal per elaborar un informe de valoraci\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2323\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2323\"><p><span style=\"font-weight: 400;\">Un informe de valoraci\u00f3 est\u00e0ndard requereix habitualment entre dues i quatre setmanes des de la recepci\u00f3 de tota la informaci\u00f3 financera necess\u00e0ria. En operacions urgents, podem adaptar-nos a terminis m\u00e9s ajustats.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2324\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2324\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quina difer\u00e8ncia hi ha entre una reestructuraci\u00f3 amb neutralitat fiscal i una de ordin\u00e0ria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2324\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2324\"><p><span style=\"font-weight: 400;\">Una reestructuraci\u00f3 acollida al r\u00e8gim de neutralitat fiscal \u2014com ara una fusi\u00f3, una escissi\u00f3, un bescanvi de valors o una aportaci\u00f3 de branca d&#8217;activitat\u2014 permet diferir la tributaci\u00f3 de les plusv\u00e0lues, sempre que es compleixin els requisits legals i es prepari correctament la documentaci\u00f3 t\u00e8cnica necess\u00e0ria. En canvi, una reestructuraci\u00f3 ordin\u00e0ria genera tributaci\u00f3 en el moment en qu\u00e8 es formalitza l&#8217;operaci\u00f3.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2325\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2325\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Aquests serveis s\u00f3n exclusius per a empreses andorranes?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2325\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2325\"><p><span style=\"font-weight: 400;\">No. Tamb\u00e9 assessorem grups internacionals amb pres\u00e8ncia a Andorra o que desenvolupen estructures corporatives vinculades al Principat. En les reestructuracions internacionals treballem coordinadament amb assessors locals de les jurisdiccions implicades.<\/span><\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Valoraci\u00f3 d&#8217;empreses, informes fiscals i reestructuracions societ\u00e0ries a Andorra Tres serveis diferents. Una mateixa visi\u00f3: que cada decisi\u00f3 empresarial tingui el suport t\u00e8cnic que es mereix. +25 anys d&#8217;experi\u00e8ncia +3.000 clients assessorats 360\u00ba Legal \u00b7 Fiscal \u00b7 Patrimonial Sol\u00b7licita una cita El repte t\u00e8cnic de les operacions empresarials a Andorra Hi ha decisions empresarials que [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-17514","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages\/17514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=17514"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages\/17514\/revisions"}],"predecessor-version":[{"id":17515,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/pages\/17514\/revisions\/17515"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=17514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}