{"id":2384,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2384"},"modified":"2026-10-27T17:49:35","modified_gmt":"2026-10-27T16:49:35","slug":"%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/","title":{"rendered":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0623\u062c\u0648\u0631"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2384\" class=\"elementor elementor-2384 elementor-30\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f215af e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"7f215af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0e406b3 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"0e406b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32c49af e-con-full ca-split e-flex e-con e-parent\" data-id=\"32c49af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-622462f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"622462f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97c0cc6 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"97c0cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ar\/\">\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/a> &nbsp;\/&nbsp; <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/a> &nbsp;\/&nbsp; \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544acc7 elementor-widget elementor-widget-html\" data-id=\"544acc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0627\u0644\u062a\u062d\u0633\u064a\u0646 <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83dead5 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"83dead5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0623\u062c\u0648\u0631<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b20bcd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"0b20bcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u0642\u064a\u0651\u0645 \u0628\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u062c\u0648\u062f\u0629 \u062e\u062f\u0645\u0627\u062a\u0643\u0645 \u0648\u062d\u0633\u0646 \u062a\u0637\u0628\u064a\u0642 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0644\u062f\u064a\u0643\u0645\u060c \u0644\u0643\u064a \u064a\u0633\u062a\u0646\u062f \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0648\u0636\u0648\u0639\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bf304c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"0bf304c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa5562 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9fa5562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\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\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8812eaa ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8812eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\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\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e31d432 elementor-widget elementor-widget-html\" data-id=\"e31d432\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u0627\u0644\u0645\u062c\u0627\u0644<\/small><b>\u0627\u0644\u062a\u062d\u0633\u064a\u0646<\/b><\/div><div><small>\u0627\u0644\u0646\u0637\u0627\u0642<\/small><b>\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/b><\/div><div><small>\u0627\u0644\u0625\u0637\u0627\u0631<\/small><b>ET \u00b7 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020<\/b><\/div><div><small>\u0627\u0644\u0634\u0631\u0643\u0629<\/small><b>ROAC \u0631\u0642\u0645 S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a66888f e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"a66888f\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-85e70cf e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"85e70cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c0e6b06 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"c0e6b06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb3e241 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"cb3e241\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859f1cb elementor-widget elementor-widget-html\" data-id=\"859f1cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\"><p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629<\/p><ul><li><a href=\"#que-es\">\u0645\u0627 \u0647\u0648<\/a><\/li><li><a href=\"#para-quien\">\u0644\u0645\u0646<\/a><\/li><li><a href=\"#marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644\u0647<\/a><\/li><li><a href=\"#como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/a><\/li><li><a href=\"#documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a<\/a><\/li><li><a href=\"#preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href=\"#base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#articulos\">\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f7f5cc e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"8f7f5cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1d362b2 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1d362b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2862e1d elementor-widget elementor-widget-html\" data-id=\"2862e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/b>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0647\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0642\u0644\u0629\u060c \u0644\u0627 \u064a\u0646\u0638\u0651\u0645\u0647\u0627 \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0646\u0642\u064a\u0651\u0645 \u0641\u064a\u0647\u0627 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u062a\u0637\u0628\u064a\u0642 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u0648\u062a\u0641\u064a\u062f \u0628\u0648\u062c\u0647 \u062e\u0627\u0635 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u062d\u064a\u062b \u064a\u062a\u0648\u0642\u0641 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0644\u0649 \u0623\u0647\u062f\u0627\u0641 \u0646\u0648\u0639\u064a\u0629. \u0648\u0646\u0643\u0645\u0651\u0644\u0647\u0627 \u0628\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0644\u0630\u064a\u0646 \u062a\u0634\u062a\u0631\u0637\u0647\u0645\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 28.2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (Estatuto de los Trabajadores, ET) \u0648\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d59d562 elementor-widget elementor-widget-html\" data-id=\"d59d562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>\u0631\u0627\u062c\u0639\u0647 \u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit \u00b7 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604 \u00b7 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b: 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdcd60d elementor-widget elementor-widget-html\" data-id=\"bdcd60d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><p>\u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0631\u0641\u064a\u0647\u060c \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0627 \u064a\u062a\u0648\u0642\u0641 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0644\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 <strong>\u0623\u0647\u062f\u0627\u0641 \u0646\u0648\u0639\u064a\u0629<\/strong>: \u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0648\u0627\u0644\u0646\u0638\u0627\u0641\u0629\u060c \u0648\u0623\u0648\u0642\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0639\u0631\u0636 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u0642\u064a\u0627\u0633 \u0647\u0630\u0647 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u062f\u0627\u062e\u0644\u064a\u064b\u0627 \u064a\u062b\u064a\u0631 \u0627\u0644\u062e\u0644\u0627\u0641\u0627\u062a \u0641\u064a \u0623\u062d\u064a\u0627\u0646 \u0643\u062b\u064a\u0631\u0629. \u0648\u064a\u0642\u062f\u0651\u0645 \u0645\u0647\u0646\u064a \u062e\u0627\u0631\u062c\u064a \u0648\u0645\u0633\u062a\u0642\u0644 \u0645\u0639\u064a\u0627\u0631\u064b\u0627 \u0645\u0648\u0636\u0648\u0639\u064a\u064b\u0627 \u0648\u0633\u0631\u064a\u064b\u0627 \u0648\u0642\u0627\u0628\u0644\u064b\u0627 \u0644\u0644\u062a\u062d\u0642\u0642.<\/p><p><strong>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/strong> \u0644\u062f\u0649 Controlaudit \u0645\u0647\u0645\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u064f\u062e\u0637\u064e\u0651\u0637 \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 <strong>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627<\/strong>: \u062a\u0642\u0631\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0630\u0627\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0648\u0648\u0632\u0646 \u0643\u0644 \u0645\u0646\u0647\u0627\u060c \u0648\u0646\u0635\u0645\u0651\u0645 \u0646\u062d\u0646 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0648\u0646\u064f\u062c\u0631\u064a \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0645\u0641\u0627\u062c\u0626\u0629 \u0648\u062f\u0648\u0631\u064a\u0629 \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0638\u0627\u0645 \u0644\u0644\u062a\u0646\u0642\u064a\u0637\u060c \u0648\u0646\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u064a\u064f\u062d\u062a\u0633\u0628 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629. \u0648\u0647\u0648 \u0644\u064a\u0633 \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627 \u062a\u0642\u0631\u064a\u0631\u064b\u0627 \u0639\u0646 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u062f\u0649 \u0645\u0646\u0634\u0623\u0629 \u062e\u062f\u0645\u064a\u0629: \u0628\u0644 \u0639\u0645\u0644 \u0645\u0635\u0645\u064e\u0651\u0645 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u062c\u0629 \u0628\u0634\u0623\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631.<\/p><p>\u0648\u0646\u0643\u0645\u0651\u0644\u0647 \u0628\u062e\u062f\u0645\u0629 <strong>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628<\/strong>\u060c \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0641\u064a \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0627\u062f\u0629 28 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a<\/a> \u0648<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020<\/a>. \u0648\u0625\u0630\u0627 \u0643\u0646\u062a\u0645 \u062a\u0628\u062d\u062b\u0648\u0646 \u0639\u0646 \u0639\u0645\u0644 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0627\u0637\u0651\u0644\u0639\u0648\u0627 \u0639\u0644\u0649 <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u0642\u0627\u0631\u064a\u0631-\u062e\u0627\u0635\u0629\/\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ccfedf elementor-widget elementor-widget-html\" data-id=\"6ccfedf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u0644\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><ul class=\"ca-checks\"><li>\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0627\u0644\u062a\u064a \u062a\u0636\u0645 \u0639\u062f\u0629 \u0645\u0646\u0634\u0622\u062a \u0648\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u064a\u062a\u0642\u0627\u0636\u0648\u0646 \u0623\u062c\u0631\u064b\u0627 \u0645\u062a\u063a\u064a\u0631\u064b\u0627.<\/li><li>\u0645\u0627\u0646\u062d\u0648 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0648\u0627\u0644\u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0643\u0644 \u0641\u0631\u0639.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062b\u064a\u0631 \u0641\u064a\u0647\u0627 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0646\u0632\u0627\u0639\u0627\u062a \u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0645\u0642\u064a\u0651\u0645 \u062e\u0627\u0631\u062c\u064a \u0648\u0645\u0633\u062a\u0642\u0644.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u064a\u0647\u0627 \u0645\u0633\u0643 \u0633\u062c\u0644 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0643\u062a\u0645\u0627\u0644\u0647 \u0648\u0635\u062d\u0629 \u0627\u062d\u062a\u0633\u0627\u0628\u0647.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0628\u062e\u0637\u0629 \u0644\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u064f\u062f\u0631\u062c \u0641\u064a\u0647\u0627 \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0644\u0623\u062c\u0648\u0631.<\/li><li>\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0648\u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bba636 elementor-widget elementor-widget-html\" data-id=\"9bba636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0644\u0627 \u064a\u0646\u0638\u0651\u0645 \u062a\u0642\u064a\u064a\u0645\u064e \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0646\u0635\u064c\u0651 \u0642\u0627\u0646\u0648\u0646\u064a \u062e\u0627\u0635 \u0648\u0644\u0627 \u0642\u0627\u0646\u0648\u0646\u064f \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a: \u0641\u0646\u0637\u0627\u0642\u0647 \u062a\u062d\u062f\u062f\u0647 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0639\u0642\u062f \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u060c \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u062a\u0636\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0641\u0633\u0647\u0627. \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0631\u0627\u0639\u064a \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u0648\u0627\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u0629\u060c \u0648\u0623\u0646\u0638\u0645\u0629 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0646\u062f \u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/p><p>\u0648\u0641\u064a \u0634\u0623\u0646 \u0627\u0644\u0623\u062c\u0648\u0631\u060c \u062a\u064f\u0644\u0632\u0645 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0627\u062f\u0629 28 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a<\/a> \u0628\u062f\u0641\u0639 \u0627\u0644\u0623\u062c\u0631 \u0646\u0641\u0633\u0647 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0630\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0633\u0627\u0648\u064a\u0629 (28.1)\u060c \u0648\u0628\u0645\u0633\u0643 <strong>\u0633\u062c\u0644<\/strong> \u064a\u062a\u0636\u0645\u0646 \u0645\u062a\u0648\u0633\u0637 \u0642\u064a\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0623\u062c\u0631\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0645\u0635\u0646\u0651\u0641\u0629\u064b \u062d\u0633\u0628 \u0627\u0644\u062c\u0646\u0633 \u0648\u0645\u0648\u0632\u0639\u0629\u064b \u062d\u0633\u0628 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0641\u0626\u0627\u062a \u0623\u0648 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0645\u062a\u0645\u0627\u062b\u0644\u0629 \u0623\u0648 \u0630\u0627\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0633\u0627\u0648\u064a\u0629 (28.2). \u0648\u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u062e\u0645\u0633\u064a\u0646 \u0639\u0627\u0645\u0644\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644\u060c \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632 \u0645\u062a\u0648\u0633\u0637 \u0623\u062c\u0648\u0631 \u0623\u062d\u062f \u0627\u0644\u062c\u0646\u0633\u064a\u0646 \u0645\u062a\u0648\u0633\u0637 \u0623\u062c\u0648\u0631 \u0627\u0644\u062c\u0646\u0633 \u0627\u0644\u0622\u062e\u0631 \u0628\u0646\u0633\u0628\u0629 25% \u0623\u0648 \u0623\u0643\u062b\u0631\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0633\u062c\u0644 \u062a\u0628\u0631\u064a\u0631\u064b\u0627 \u0628\u0623\u0646 \u0627\u0644\u0641\u0631\u0642 \u0644\u0627 \u064a\u0631\u062c\u0639 \u0625\u0644\u0649 \u0627\u0644\u062c\u0646\u0633 (28.3).<\/p><p>\u0648\u064a\u0641\u0635\u0651\u0644 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0641\u064a \u0627\u0644\u0623\u062c\u0648\u0631 \u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u0627\u0621 \u0648\u0627\u0644\u0631\u062c\u0627\u0644<\/a> \u0623\u062d\u0643\u0627\u0645 \u0633\u062c\u0644 \u0627\u0644\u0623\u062c\u0648\u0631 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0628\u0645\u0646 \u0641\u064a\u0647\u0645 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0627\u0644\u0642\u064a\u0627\u062f\u064a\u0648\u0646 (\u0627\u0644\u0645\u0627\u062f\u0629 5)\u060c \u0648\u0623\u062d\u0643\u0627\u0645 <strong>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631<\/strong> \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f\u0651 \u062e\u0637\u0629 \u0644\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0623\u0646 \u062a\u064f\u062f\u0631\u062c\u0647 \u0641\u064a\u0647\u0627 (\u0627\u0644\u0645\u0627\u062f\u0629 7)\u060c \u0645\u062a\u0636\u0645\u0646\u064b\u0627 \u062a\u0634\u062e\u064a\u0635\u064b\u0627 \u0644\u0648\u0636\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u062e\u0637\u0629 \u0639\u0645\u0644 (\u0627\u0644\u0645\u0627\u062f\u0629 8). \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0628\u062e\u0637\u0629 \u0644\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u062e\u0645\u0633\u064a\u0646 \u0639\u0627\u0645\u0644\u064b\u0627 \u0623\u0648 \u0623\u0643\u062b\u0631 (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0627\u062f\u0629 45.2 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0631\u0642\u0645 3\/2007<\/a>).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u0627\u0644\u062d\u0627\u0644\u0629<\/th><th>\u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/th><th>\u0645\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647\u0627<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u062a\u0642\u064a\u064a\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631<\/th><td>\u0639\u0642\u062f \u0627\u0644\u062a\u0643\u0644\u064a\u0641 \u0648\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629<\/td><td>\u0646\u0637\u0627\u0642 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u061b \u0648\u062a\u0642\u0631\u064a\u0631 \u0628\u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0648\u0627\u0644\u0646\u0642\u0627\u0637.<\/td><\/tr><tr><th scope=\"row\">\u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 28.2 \u0645\u0646 ET \u0648\u0627\u0644\u0645\u0627\u062f\u0629 5 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020<\/td><td>\u0633\u062c\u0644 \u0623\u062c\u0648\u0631 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0645\u0635\u0646\u0651\u0641 \u062d\u0633\u0628 \u0627\u0644\u062c\u0646\u0633.<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 50 \u0639\u0627\u0645\u0644\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0645\u0639 \u0641\u0631\u0642 \u0628\u0646\u0633\u0628\u0629 25% \u0623\u0648 \u0623\u0643\u062b\u0631<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 28.3 \u0645\u0646 ET<\/td><td>\u062a\u0628\u0631\u064a\u0631 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0628\u0623\u0646 \u0627\u0644\u0641\u0631\u0642 \u0644\u0627 \u064a\u0631\u062c\u0639 \u0625\u0644\u0649 \u0627\u0644\u062c\u0646\u0633.<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 50 \u0639\u0627\u0645\u0644\u064b\u0627 \u0623\u0648 \u0623\u0643\u062b\u0631<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 45.2 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0631\u0642\u0645 3\/2007<\/td><td>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u062e\u0637\u0629 \u0644\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627.<\/td><\/tr><tr><th scope=\"row\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f\u0651 \u062e\u0637\u0629 \u0644\u0644\u0645\u0633\u0627\u0648\u0627\u0629<\/th><td>\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 7 \u06488 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020<\/td><td>\u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0623\u062c\u0648\u0631 \u064a\u062a\u0636\u0645\u0646 \u062a\u0634\u062e\u064a\u0635\u064b\u0627 \u0648\u062e\u0637\u0629 \u0639\u0645\u0644\u060c \u064a\u0633\u0631\u064a \u0637\u0648\u0627\u0644 \u0645\u062f\u0629 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u062e\u0637\u0629.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9752cbc elementor-widget elementor-widget-html\" data-id=\"9752cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u0634\u0645\u0644\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645<\/h3><p>\u062a\u0635\u0645\u064a\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0628\u0646\u0627\u0621 \u0645\u0624\u0634\u0631\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u062a\u0631\u062c\u0651\u062d\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0632\u064a\u0627\u0631\u0627\u062a \u0623\u0648 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0645\u0641\u0627\u062c\u0626\u0629 \u0648\u062f\u0648\u0631\u064a\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646\u0634\u0623\u0629.<\/p><\/div><div><h3>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631<\/h3><p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u062a\u064f\u062d\u062a\u0633\u0628 \u0628\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0648\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0646\u0648\u0639\u064a\u0629.<\/p><\/div><div><h3>\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631<\/h3><p>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0628\u064a\u0646 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u0629 \u0641\u064a \u0628\u0646\u0648\u062f \u0645\u062b\u0644 \u0627\u0644\u0628\u062f\u0644\u0627\u062a \u0623\u0648 \u0627\u0644\u0639\u0644\u0627\u0648\u0627\u062a \u0623\u0648 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629\u060c \u0648\u0641\u0642 \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647.<\/p><\/div><div><h3>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631<\/h3><p>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0648\u0638\u0627\u0626\u0641\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0633\u062c\u0644 \u0627\u0644\u0623\u062c\u0648\u0631\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0648\u0623\u0633\u0628\u0627\u0628\u0647\u0627\u060c \u0648\u062a\u0635\u0645\u064a\u0645 \u062e\u0637\u0629 \u0639\u0645\u0644 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0644 \u0648\u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629\u060c \u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020 \u0648\u062e\u0637\u0629 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629.<\/p><\/div><div><h3>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628<\/h3><p>\u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0644\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629. \u0648\u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u0627 \u0628\u062e\u062f\u0645\u0629 <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629-\u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629\/\">\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/a>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d8ce0 elementor-widget elementor-widget-html\" data-id=\"a9d8ce0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/h3><p>\u0646\u062a\u0639\u0631\u0651\u0641 \u0639\u0644\u0649 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f\u0651\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0647\u0645\u0629. \u0645\u0631\u062d\u0644\u0629 \u0623\u0648\u0644\u0649 \u062a\u0633\u062a\u063a\u0631\u0642 \u0645\u0646 \u0623\u0633\u0628\u0648\u0639 \u0625\u0644\u0649 \u0623\u0633\u0628\u0648\u0639\u064a\u0646.<\/p><\/li><li><b>02<\/b><h3>\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0623\u0648\u0632\u0627\u0646<\/h3><p>\u0646\u0642\u062a\u0631\u062d \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u061b \u0648\u062a\u0642\u0631\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0632\u0646 \u0643\u0644 \u062c\u0627\u0646\u0628 \u0648\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0646\u0645\u0648\u0630\u062c.<\/p><\/li><li><b>03<\/b><h3>\u062e\u0637\u0627\u0628 \u0627\u0644\u062a\u0643\u0644\u064a\u0641<\/h3><p>\u0646\u0648\u062b\u0651\u0642 \u0627\u0644\u0646\u0637\u0627\u0642 \u0648\u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0633\u0631\u064a\u0629 \u0648\u0635\u064a\u063a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u060c \u0644\u0643\u064a \u062a\u0639\u0631\u0641 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0642\u0628\u0644 \u0627\u0644\u0628\u062f\u0621.<\/p><\/li><li><b>04<\/b><h3>\u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0631\u064a\u0629<\/h3><p>\u0646\u064f\u062c\u0631\u064a \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u0627\u062c\u0626\u0629 \u0641\u064a \u0643\u0644 \u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0646\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u064f\u0628\u0646\u0649 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u060c \u0648\u0641\u0642 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 (\u0634\u0647\u0631\u064a\u0629 \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0629 \u0623\u0648 \u0645\u0648\u0633\u0645\u064a\u0629).<\/p><\/li><li><b>05<\/b><h3>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h3><p>\u0646\u0633\u0644\u0651\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0648\u062d\u062f\u0629\u060c \u0648\u0646\u0631\u0627\u062c\u0639 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0633\u0646\u0648\u064a\u064b\u0627 \u0644\u062a\u0643\u064a\u064a\u0641\u0647 \u0645\u0639 \u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0646\u0634\u0627\u0637.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1946c3d elementor-widget elementor-widget-html\" data-id=\"1946c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u0645\u0627 \u0633\u0646\u0637\u0644\u0628\u0647 \u0645\u0646\u0643\u0645<\/h3><ul><li>\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/li><li>\u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0646\u0637\u0628\u0642\u0629 \u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0623\u0648 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631.<\/li><li>\u0623\u062f\u0644\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u064a \u0643\u0644 \u0645\u0646\u0634\u0623\u0629.<\/li><li>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062d\u0648\u0627\u0641\u0632.<\/li><li>\u0643\u0634\u0648\u0641 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0633\u062c\u0644 \u0627\u0644\u0623\u062c\u0648\u0631 \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/li><li>\u0627\u0644\u0648\u0635\u0641 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0648\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a.<\/li><li>\u062e\u0637\u0629 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0633\u0627\u0631\u064a\u060c \u0639\u0646\u062f \u0627\u0644\u0627\u0642\u062a\u0636\u0627\u0621.<\/li><\/ul><\/div><div><h3>\u0645\u0627 \u0633\u062a\u062d\u0635\u0644\u0648\u0646 \u0639\u0644\u064a\u0647<\/h3><ul><li>\u0646\u0645\u0648\u0630\u062c \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0623\u0648\u0632\u0627\u0646 \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0646\u0642\u064a\u0637.<\/li><li>\u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0648\u0631\u064a\u0629 \u0644\u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0648\u062d\u062f\u0629\u060c \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0646\u0642\u0627\u0637 \u0648\u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629.<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u0639\u0646 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0648\u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u0645\u0643\u062a\u0634\u0641\u0629.<\/li><li>\u062a\u0634\u062e\u064a\u0635 \u0644\u0644\u0623\u062c\u0648\u0631 \u0648\u062e\u0637\u0629 \u0639\u0645\u0644 \u0644\u062e\u0637\u0629 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629\u060c \u0639\u0646\u062f \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0639\u0644\u0649 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631.<\/li><li>\u062a\u0648\u0635\u064a\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c078f11 elementor-widget elementor-widget-html\" data-id=\"c078f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c5139f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7c5139f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\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-1301\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1301\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0645\u0627 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1301\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1301\"><p>\u0647\u0648 \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0644\u062a\u0637\u0628\u064a\u0642 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627. \u0648\u064a\u064f\u0635\u0627\u063a \u0639\u0644\u0649 \u0634\u0643\u0644 \u0645\u0647\u0645\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627: \u062a\u062d\u062f\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0627 \u064a\u064f\u0642\u064a\u064e\u0651\u0645 \u0648\u0648\u0632\u0646\u0647\u060c \u0648\u0646\u062a\u062d\u0642\u0642 \u0646\u062d\u0646 \u0645\u0646\u0647 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0645\u0648\u0636\u0648\u0639\u064a \u0648\u062f\u0648\u0631\u064a.<\/p><\/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-1302\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1302\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0647\u0644 \u0647\u0648 \u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1302\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1302\"><p>\u0644\u0627. \u0641\u0647\u0648 \u0644\u0627 \u064a\u062e\u0636\u0639 \u0644\u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627 \u064a\u062a\u0636\u0645\u0646 \u0631\u0623\u064a\u064b\u0627 \u0628\u0634\u0623\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0644\u064a\u0633 \u0643\u0630\u0644\u0643 \u062a\u0642\u0631\u064a\u0631\u064b\u0627 \u0639\u0646 \u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u062f\u0649 \u0645\u0646\u0634\u0623\u0629 \u062e\u062f\u0645\u064a\u0629. \u0628\u0644 \u0647\u0648 \u0639\u0645\u0644 \u0645\u0635\u0645\u064e\u0651\u0645 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u062c\u0629 \u064a\u064f\u062d\u062f\u064e\u0651\u062f \u0646\u0637\u0627\u0642\u0647 \u0641\u064a \u062e\u0637\u0627\u0628 \u0627\u0644\u062a\u0643\u0644\u064a\u0641.<\/p><\/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-1303\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1303\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0644\u0645\u0627\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u0642\u064a\u0651\u0645 \u062e\u0627\u0631\u062c\u064a\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1303\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1303\"><p>\u0644\u0623\u0646 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0623\u0647\u062f\u0627\u0641 \u0646\u0648\u0639\u064a\u0629 \u064a\u062b\u064a\u0631 \u0627\u0644\u062e\u0644\u0627\u0641\u0627\u062a \u0639\u0627\u062f\u0629\u064b \u0625\u0630\u0627 \u0642\u0627\u0633\u062a\u0647 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0646\u0641\u0633\u0647\u0627. \u0648\u064a\u0642\u062f\u0651\u0645 \u0637\u0631\u0641 \u062b\u0627\u0644\u062b \u0645\u0633\u062a\u0642\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u0633\u0631\u064a\u0629 \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u062a\u0628\u0651\u0639\u060c \u0648\u064a\u062d\u062f \u0645\u0646 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/p><\/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-1304\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1304\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0645\u0646 \u064a\u0642\u0631\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1304\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1304\"><p>\u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u0641\u0646\u062d\u0646 \u0646\u0642\u062a\u0631\u062d \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062e\u0628\u0631\u062a\u0646\u0627\u060c \u0644\u0643\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0631\u062c\u0651\u062d \u0623\u0647\u0645\u064a\u0629 \u0643\u0644 \u062c\u0627\u0646\u0628 \u0648\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0646\u0645\u0648\u0630\u062c.<\/p><\/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-1305\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1305\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0647\u0644 \u064a\u062c\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0633\u0643 \u0633\u062c\u0644 \u0627\u0644\u0623\u062c\u0648\u0631\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1305\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1305\"><p>\u0646\u0639\u0645. \u062a\u064f\u0644\u0632\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 28.2 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (ET) \u0648\u0627\u0644\u0645\u0627\u062f\u0629 5 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0645\u0633\u0643 \u0633\u062c\u0644 \u0623\u062c\u0648\u0631 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0628\u0645\u0646 \u0641\u064a\u0647\u0645 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0627\u0644\u0642\u064a\u0627\u062f\u064a\u0648\u0646\u060c \u0645\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0635\u0646\u0651\u0641\u0629 \u062d\u0633\u0628 \u0627\u0644\u062c\u0646\u0633.<\/p><\/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-1306\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1306\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0645\u062a\u0649 \u064a\u0643\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1306\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1306\"><p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f\u0651 \u062e\u0637\u0629 \u0644\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0623\u0646 \u062a\u064f\u062f\u0631\u062c \u0641\u064a\u0647\u0627 \u062a\u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0644\u0623\u062c\u0648\u0631 (\u0627\u0644\u0645\u0627\u062f\u0629 7 \u0645\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020). \u0648\u062e\u0637\u0629 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u062e\u0645\u0633\u064a\u0646 \u0639\u0627\u0645\u0644\u064b\u0627 \u0623\u0648 \u0623\u0643\u062b\u0631 (\u0627\u0644\u0645\u0627\u062f\u0629 45.2 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0631\u0642\u0645 3\/2007). \u0648\u0645\u062f\u0629 \u0633\u0631\u064a\u0627\u0646\u0647 \u0647\u064a \u0645\u062f\u0629 \u0633\u0631\u064a\u0627\u0646 \u062e\u0637\u0629 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629\u060c \u0645\u0627 \u0644\u0645 \u062a\u064f\u062d\u062f\u064e\u0651\u062f \u0645\u062f\u0629 \u0623\u0642\u0635\u0631.<\/p><\/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-1307\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1307\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0647\u0644 \u064a\u064f\u0639\u0644\u064e\u0646 \u0639\u0646 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u0629 \u0645\u0633\u0628\u0642\u064b\u0627\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1307\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1307\"><p>\u064a\u0642\u0648\u0645 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0645\u0641\u0627\u062c\u0626\u0629 \u0648\u062f\u0648\u0631\u064a\u0629\u060c \u0644\u0643\u064a \u062a\u0639\u0643\u0633 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0644\u0642\u0627\u0647\u0627 \u0627\u0644\u0639\u0645\u064a\u0644 \u0641\u0639\u0644\u064b\u0627. \u0648\u064a\u064f\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u064a\u063a\u0629 \u0641\u064a \u062e\u0637\u0627\u0628 \u0627\u0644\u062a\u0643\u0644\u064a\u0641.<\/p><\/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-1308\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1308\" 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-right\" 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\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/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\">\u0647\u0644 \u062a\u0639\u0645\u0644\u0648\u0646 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1308\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1308\"><p>\u0646\u0639\u0645. \u0646\u0639\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627. <a href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u0623\u062e\u0628\u0631\u0648\u0646\u0627 \u0628\u062d\u0627\u0644\u062a\u0643\u0645<\/a> \u0648\u0633\u0646\u064f\u0639\u062f\u0651 \u0644\u0643\u0645 \u0639\u0631\u0636\u064b\u0627.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u0645\\u0627 \\u062a\\u062f\\u0642\\u064a\\u0642 \\u0627\\u0644\\u062e\\u062f\\u0645\\u0627\\u062a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0647\\u0648 \\u062a\\u0642\\u064a\\u064a\\u0645 \\u0645\\u0633\\u062a\\u0642\\u0644 \\u0644\\u062c\\u0648\\u062f\\u0629 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0627\\u0644\\u062e\\u062f\\u0645\\u0627\\u062a \\u0648\\u0644\\u062a\\u0637\\u0628\\u064a\\u0642 \\u0633\\u064a\\u0627\\u0633\\u0629 \\u0627\\u0644\\u0623\\u062c\\u0648\\u0631 \\u0627\\u0644\\u0645\\u0631\\u062a\\u0628\\u0637\\u0629 \\u0628\\u0647\\u0627. \\u0648\\u064a\\u064f\\u0635\\u0627\\u063a \\u0639\\u0644\\u0649 \\u0634\\u0643\\u0644 \\u0645\\u0647\\u0645\\u0629 \\u0625\\u062c\\u0631\\u0627\\u0621\\u0627\\u062a \\u0645\\u062a\\u0641\\u0642 \\u0639\\u0644\\u064a\\u0647\\u0627: \\u062a\\u062d\\u062f\\u062f \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629 \\u0645\\u0627 \\u064a\\u064f\\u0642\\u064a\\u064e\\u0651\\u0645 \\u0648\\u0648\\u0632\\u0646\\u0647\\u060c \\u0648\\u0646\\u062a\\u062d\\u0642\\u0642 \\u0646\\u062d\\u0646 \\u0645\\u0646\\u0647 \\u0639\\u0644\\u0649 \\u0646\\u062d\\u0648 \\u0645\\u0648\\u0636\\u0648\\u0639\\u064a \\u0648\\u062f\\u0648\\u0631\\u064a.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u0647\\u0648 \\u062a\\u062f\\u0642\\u064a\\u0642 \\u0644\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0644\\u0627. \\u0641\\u0647\\u0648 \\u0644\\u0627 \\u064a\\u062e\\u0636\\u0639 \\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u062a\\u062f\\u0642\\u064a\\u0642 \\u0627\\u0644\\u062d\\u0633\\u0627\\u0628\\u0627\\u062a \\u0648\\u0644\\u0627 \\u064a\\u062a\\u0636\\u0645\\u0646 \\u0631\\u0623\\u064a\\u064b\\u0627 \\u0628\\u0634\\u0623\\u0646 \\u0627\\u0644\\u0642\\u0648\\u0627\\u0626\\u0645 \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629. \\u0648\\u0644\\u064a\\u0633 \\u0643\\u0630\\u0644\\u0643 \\u062a\\u0642\\u0631\\u064a\\u0631\\u064b\\u0627 \\u0639\\u0646 \\u0623\\u062f\\u0648\\u0627\\u062a \\u0627\\u0644\\u0631\\u0642\\u0627\\u0628\\u0629 \\u0644\\u062f\\u0649 \\u0645\\u0646\\u0634\\u0623\\u0629 \\u062e\\u062f\\u0645\\u064a\\u0629. \\u0628\\u0644 \\u0647\\u0648 \\u0639\\u0645\\u0644 \\u0645\\u0635\\u0645\\u064e\\u0651\\u0645 \\u062d\\u0633\\u0628 \\u0627\\u0644\\u062d\\u0627\\u062c\\u0629 \\u064a\\u064f\\u062d\\u062f\\u064e\\u0651\\u062f \\u0646\\u0637\\u0627\\u0642\\u0647 \\u0641\\u064a \\u062e\\u0637\\u0627\\u0628 \\u0627\\u0644\\u062a\\u0643\\u0644\\u064a\\u0641.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0644\\u0645\\u0627\\u0630\\u0627 \\u0627\\u0644\\u0627\\u0633\\u062a\\u0639\\u0627\\u0646\\u0629 \\u0628\\u0645\\u0642\\u064a\\u0651\\u0645 \\u062e\\u0627\\u0631\\u062c\\u064a\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0644\\u0623\\u0646 \\u0627\\u0644\\u0623\\u062c\\u0631 \\u0627\\u0644\\u0645\\u062a\\u063a\\u064a\\u0631 \\u0627\\u0644\\u0642\\u0627\\u0626\\u0645 \\u0639\\u0644\\u0649 \\u0623\\u0647\\u062f\\u0627\\u0641 \\u0646\\u0648\\u0639\\u064a\\u0629 \\u064a\\u062b\\u064a\\u0631 \\u0627\\u0644\\u062e\\u0644\\u0627\\u0641\\u0627\\u062a \\u0639\\u0627\\u062f\\u0629\\u064b \\u0625\\u0630\\u0627 \\u0642\\u0627\\u0633\\u062a\\u0647 \\u0627\\u0644\\u0645\\u0624\\u0633\\u0633\\u0629 \\u0646\\u0641\\u0633\\u0647\\u0627. \\u0648\\u064a\\u0642\\u062f\\u0651\\u0645 \\u0637\\u0631\\u0641 \\u062b\\u0627\\u0644\\u062b \\u0645\\u0633\\u062a\\u0642\\u0644 \\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0645\\u0648\\u0636\\u0648\\u0639\\u064a\\u0629 \\u0648\\u0633\\u0631\\u064a\\u0629 \\u0648\\u0625\\u0645\\u0643\\u0627\\u0646\\u064a\\u0629 \\u062a\\u062a\\u0628\\u0651\\u0639\\u060c \\u0648\\u064a\\u062d\\u062f \\u0645\\u0646 \\u0627\\u0644\\u0646\\u0632\\u0627\\u0639\\u0627\\u062a \\u0627\\u0644\\u062f\\u0627\\u062e\\u0644\\u064a\\u0629.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u0646 \\u064a\\u0642\\u0631\\u0631 \\u0645\\u0639\\u0627\\u064a\\u064a\\u0631 \\u0627\\u0644\\u062a\\u0642\\u064a\\u064a\\u0645\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629. \\u0641\\u0646\\u062d\\u0646 \\u0646\\u0642\\u062a\\u0631\\u062d \\u0625\\u062c\\u0631\\u0627\\u0621\\u0627\\u062a \\u0627\\u0644\\u0631\\u0642\\u0627\\u0628\\u0629 \\u0648\\u0645\\u0624\\u0634\\u0631\\u0627\\u062a \\u0627\\u0644\\u062a\\u0642\\u064a\\u064a\\u0645 \\u0628\\u0646\\u0627\\u0621\\u064b \\u0639\\u0644\\u0649 \\u062e\\u0628\\u0631\\u062a\\u0646\\u0627\\u060c \\u0644\\u0643\\u0646 \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629 \\u0647\\u064a \\u0627\\u0644\\u062a\\u064a \\u062a\\u0631\\u062c\\u0651\\u062d \\u0623\\u0647\\u0645\\u064a\\u0629 \\u0643\\u0644 \\u062c\\u0627\\u0646\\u0628 \\u0648\\u062a\\u0639\\u062a\\u0645\\u062f \\u0627\\u0644\\u0646\\u0645\\u0648\\u0630\\u062c.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u064a\\u062c\\u0628 \\u0639\\u0644\\u0649 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0645\\u0633\\u0643 \\u0633\\u062c\\u0644 \\u0627\\u0644\\u0623\\u062c\\u0648\\u0631\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0646\\u0639\\u0645. \\u062a\\u064f\\u0644\\u0632\\u0645 \\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 28.2 \\u0645\\u0646 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0639\\u0645\\u0627\\u0644 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a (ET) \\u0648\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 5 \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0631\\u0633\\u0648\\u0645 \\u0627\\u0644\\u0645\\u0644\\u0643\\u064a \\u0631\\u0642\\u0645 902\\\/2020 \\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0628\\u0645\\u0633\\u0643 \\u0633\\u062c\\u0644 \\u0623\\u062c\\u0648\\u0631 \\u0644\\u062c\\u0645\\u064a\\u0639 \\u0627\\u0644\\u0639\\u0627\\u0645\\u0644\\u064a\\u0646\\u060c \\u0628\\u0645\\u0646 \\u0641\\u064a\\u0647\\u0645 \\u0627\\u0644\\u0645\\u0648\\u0638\\u0641\\u0648\\u0646 \\u0627\\u0644\\u0642\\u064a\\u0627\\u062f\\u064a\\u0648\\u0646\\u060c \\u0645\\u0639 \\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u0645\\u0635\\u0646\\u0651\\u0641\\u0629 \\u062d\\u0633\\u0628 \\u0627\\u0644\\u062c\\u0646\\u0633.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0645\\u062a\\u0649 \\u064a\\u0643\\u0648\\u0646 \\u062a\\u062f\\u0642\\u064a\\u0642 \\u0627\\u0644\\u0623\\u062c\\u0648\\u0631 \\u0625\\u0644\\u0632\\u0627\\u0645\\u064a\\u064b\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u064a\\u062c\\u0628 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u062a\\u064f\\u0639\\u062f\\u0651 \\u062e\\u0637\\u0629 \\u0644\\u0644\\u0645\\u0633\\u0627\\u0648\\u0627\\u0629 \\u0623\\u0646 \\u062a\\u064f\\u062f\\u0631\\u062c \\u0641\\u064a\\u0647\\u0627 \\u062a\\u062f\\u0642\\u064a\\u0642\\u064b\\u0627 \\u0644\\u0644\\u0623\\u062c\\u0648\\u0631 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 7 \\u0645\\u0646 \\u0627\\u0644\\u0645\\u0631\\u0633\\u0648\\u0645 \\u0627\\u0644\\u0645\\u0644\\u0643\\u064a \\u0631\\u0642\\u0645 902\\\/2020). \\u0648\\u062e\\u0637\\u0629 \\u0627\\u0644\\u0645\\u0633\\u0627\\u0648\\u0627\\u0629 \\u0625\\u0644\\u0632\\u0627\\u0645\\u064a\\u0629 \\u0644\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u064a\\u0628\\u0644\\u063a \\u0639\\u062f\\u062f \\u0627\\u0644\\u0639\\u0627\\u0645\\u0644\\u064a\\u0646 \\u0641\\u064a\\u0647\\u0627 \\u062e\\u0645\\u0633\\u064a\\u0646 \\u0639\\u0627\\u0645\\u0644\\u064b\\u0627 \\u0623\\u0648 \\u0623\\u0643\\u062b\\u0631 (\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 45.2 \\u0645\\u0646 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0623\\u0633\\u0627\\u0633\\u064a \\u0631\\u0642\\u0645 3\\\/2007). \\u0648\\u0645\\u062f\\u0629 \\u0633\\u0631\\u064a\\u0627\\u0646\\u0647 \\u0647\\u064a \\u0645\\u062f\\u0629 \\u0633\\u0631\\u064a\\u0627\\u0646 \\u062e\\u0637\\u0629 \\u0627\\u0644\\u0645\\u0633\\u0627\\u0648\\u0627\\u0629\\u060c \\u0645\\u0627 \\u0644\\u0645 \\u062a\\u064f\\u062d\\u062f\\u064e\\u0651\\u062f \\u0645\\u062f\\u0629 \\u0623\\u0642\\u0635\\u0631.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u064a\\u064f\\u0639\\u0644\\u064e\\u0646 \\u0639\\u0646 \\u062a\\u0642\\u064a\\u064a\\u0645\\u0627\\u062a \\u0627\\u0644\\u062e\\u062f\\u0645\\u0629 \\u0645\\u0633\\u0628\\u0642\\u064b\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u064a\\u0642\\u0648\\u0645 \\u0627\\u0644\\u0646\\u0645\\u0648\\u0630\\u062c \\u0639\\u0644\\u0649 \\u062a\\u0642\\u064a\\u064a\\u0645\\u0627\\u062a \\u0645\\u0641\\u0627\\u062c\\u0626\\u0629 \\u0648\\u062f\\u0648\\u0631\\u064a\\u0629\\u060c \\u0644\\u0643\\u064a \\u062a\\u0639\\u0643\\u0633 \\u0627\\u0644\\u062e\\u062f\\u0645\\u0629 \\u0627\\u0644\\u062a\\u064a \\u064a\\u062a\\u0644\\u0642\\u0627\\u0647\\u0627 \\u0627\\u0644\\u0639\\u0645\\u064a\\u0644 \\u0641\\u0639\\u0644\\u064b\\u0627. \\u0648\\u064a\\u064f\\u062a\\u0641\\u0642 \\u0645\\u0639 \\u0627\\u0644\\u0625\\u062f\\u0627\\u0631\\u0629 \\u0639\\u0644\\u0649 \\u0627\\u0644\\u062f\\u0648\\u0631\\u064a\\u0629 \\u0648\\u0627\\u0644\\u0635\\u064a\\u063a\\u0629 \\u0641\\u064a \\u062e\\u0637\\u0627\\u0628 \\u0627\\u0644\\u062a\\u0643\\u0644\\u064a\\u0641.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u062a\\u0639\\u0645\\u0644\\u0648\\u0646 \\u0645\\u0639 \\u0634\\u0631\\u0643\\u0627\\u062a \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0623\\u0646\\u062d\\u0627\\u0621 \\u0625\\u0633\\u0628\\u0627\\u0646\\u064a\\u0627\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0646\\u0639\\u0645. \\u0646\\u0639\\u0645\\u0644 \\u0645\\u0639 \\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u0641\\u0646\\u0627\\u062f\\u0642 \\u0648\\u0627\\u0644\\u062a\\u0631\\u0641\\u064a\\u0647 \\u0648\\u0627\\u0644\\u0645\\u0637\\u0627\\u0639\\u0645 \\u0641\\u064a \\u062c\\u0645\\u064a\\u0639 \\u0623\\u0646\\u062d\\u0627\\u0621 \\u0625\\u0633\\u0628\\u0627\\u0646\\u064a\\u0627. <a href=\\\"\\\/ar\\\/\\u0627\\u062a\\u0635\\u0644-\\u0628\\u0646\\u0627\\\/\\\">\\u0623\\u062e\\u0628\\u0631\\u0648\\u0646\\u0627 \\u0628\\u062d\\u0627\\u0644\\u062a\\u0643\\u0645<\\\/a> \\u0648\\u0633\\u0646\\u064f\\u0639\\u062f\\u0651 \\u0644\\u0643\\u0645 \\u0639\\u0631\\u0636\\u064b\\u0627.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73c9151 elementor-widget elementor-widget-html\" data-id=\"73c9151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\u060c \u0645\u0639 \u0631\u0648\u0627\u0628\u0637 \u0625\u0644\u0649 \u0646\u0635\u0647\u0627 \u0627\u0644\u0631\u0633\u0645\u064a:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a \u0631\u0642\u0645 2\/2015 \u0627\u0644\u0645\u0624\u0631\u062e 23 \u0623\u0643\u062a\u0648\u0628\u0631 2015\u060c \u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (Estatuto de los Trabajadores) (\u0627\u0644\u0645\u0627\u062f\u0629 28)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-12215\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 902\/2020 \u0627\u0644\u0645\u0624\u0631\u062e 13 \u0623\u0643\u062a\u0648\u0628\u0631 2020 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0641\u064a \u0627\u0644\u0623\u062c\u0648\u0631 \u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u0627\u0621 \u0648\u0627\u0644\u0631\u062c\u0627\u0644<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-6115\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0631\u0642\u0645 3\/2007 \u0627\u0644\u0645\u0624\u0631\u062e 22 \u0645\u0627\u0631\u0633 2007 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u0627\u0621 \u0648\u0627\u0644\u0631\u062c\u0627\u0644 (\u0627\u0644\u0645\u0627\u062f\u0629 45)<\/a><\/li><\/ul><p class=\"ca-note\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0645\u062d\u062f\u064e\u0651\u062b\u0629 \u062d\u062a\u0649 13\/10\/2026\u060c \u0648\u0644\u0627 \u062a\u063a\u0646\u064a \u0639\u0646 \u062a\u062d\u0644\u064a\u0644 \u062d\u0627\u0644\u062a\u0643\u0645 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc9613 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"5bc9613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u0645\u0642\u0627\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/verifactu-%d9%85%d9%88%d8%a7%d8%b9%d9%8a%d8%af-2027\/\"><small>07\/10\/2026 \u00b7 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629<\/small><b>\u0646\u0638\u0627\u0645 VERI*FACTU: \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0633\u0627\u0631\u064a\u0629 \u0641\u064a \u0639\u0627\u0645 2027 \u0648\u0627\u0644\u062a\u0623\u062c\u064a\u0644 \u0627\u0644\u0645\u064f\u0639\u0644\u064e\u0646 \u062d\u062a\u0649 \u0623\u0643\u062a\u0648\u0628\u0631 2028<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d9%85%d9%87%d9%84-%d8%a7%d9%84%d9%81%d8%a7%d8%aa%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%a5%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a%d8%a9\/\"><small>06\/10\/2026 \u00b7 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629<\/small><b>\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u0628\u062f\u0623 \u0633\u0631\u064a\u0627\u0646 \u0627\u0644\u0645\u0647\u0644 \u0641\u064a 06\/10\/2026<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d9%84%d8%a7%d8%a6%d8%ad%d8%a9-%d8%a7%d9%84%d9%81%d8%a7%d8%aa%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%a5%d9%84%d9%83%d8%aa%d8%b1%d9%88%d9%86%d9%8a%d8%a9\/\"><small>31\/03\/2026 \u00b7 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629<\/small><b>\u0627\u0639\u062a\u0645\u0627\u062f \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062a\u063a\u064a\u0631 \u0648\u0645\u0627 \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0632\u0627\u0644 \u0645\u0639\u0644\u0642\u064b\u0627<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5841f24 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5841f24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38be38c e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"38be38c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-12c201a e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"12c201a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18185f9 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"18185f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c6380 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"10c6380\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u062f \u064a\u0647\u0645\u0643\u0645 \u0623\u064a\u0636\u064b\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e615b58 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e615b58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-bb198a1 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bb198a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u0623\u062f\u0627\u0621\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec6cbda elementor-widget elementor-widget-html\" data-id=\"ec6cbda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb67a6 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6cb67a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c56183 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8c56183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0645\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d76deb elementor-widget elementor-widget-html\" data-id=\"9d76deb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0647\u0627\u062f\u0641\u0629 \u0644\u0644\u0631\u0628\u062d<\/span><span>\u0627\u0644\u0646\u0642\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/span><span>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fa2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a85fa2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e287873 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e287873\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u0625\u0639\u062f\u0627\u062f-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0633\u0646\u0648\u064a\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e79c09 elementor-widget elementor-widget-html\" data-id=\"6e79c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M9 15l2 2 4-4\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef3e4cc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ef3e4cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e5434 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"46e5434\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0625\u0639\u062f\u0627\u062f \u0645\u0647\u0646\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u0631\u0641\u0639 \u062c\u0648\u062f\u0629 \u0645\u0639\u0644\u0648\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0644\u0627 \u0646\u0642\u062f\u0651\u0645 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0625\u0644\u0627 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0633\u0646\u0627 \u0645\u062f\u0642\u0642\u064a \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a53d2d3 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a53d2d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-d668c70 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d668c70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0633\u0646\u0648\u064a\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f4bc3 elementor-widget elementor-widget-html\" data-id=\"01f4bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a85fb8b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a85fb8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c46f068 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c46f068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u064f\u062c\u0631\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0623\u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f81e1 elementor-widget elementor-widget-html\" data-id=\"c6f81e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/span><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/span><span>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80c7a1b ca-gowrap elementor-widget elementor-widget-html\" data-id=\"80c7a1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48b3022 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"48b3022\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e0eeb99 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e0eeb99\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77b88ac ca-h2 elementor-widget elementor-widget-heading\" data-id=\"77b88ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0637\u0644\u0628\u0648\u0627 \u0639\u0631\u0636\u064b\u0627 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba3691 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4ba3691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u062e\u0628\u0631\u0648\u0646\u0627 \u0628\u062d\u0627\u0644\u062a\u0643\u0645 \u0648\u0633\u064a\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0643\u0645 \u0623\u062d\u062f \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14928dc e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"14928dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4cde34 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"b4cde34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\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\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e31e857 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e31e857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\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\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020.<\/p>\n","protected":false},"author":1,"featured_media":784,"parent":2367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-2384","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit<\/title>\n<meta name=\"description\" content=\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T16:49:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/\",\"name\":\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incidencias-frecuentes-auditoria-pyme-v2.jpg\",\"datePublished\":\"2026-10-20T11:08:09+00:00\",\"dateModified\":\"2026-10-27T16:49:35+00:00\",\"description\":\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\\\/2020.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incidencias-frecuentes-auditoria-pyme-v2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/incidencias-frecuentes-auditoria-pyme-v2.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"\u0645\u0646\u0637\u0642\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0641\u064a \u0645\u0643\u062a\u0628 \u0645\u0636\u064a\u0621\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0627\u0644\u062e\u062f\u0645\u0627\u062a\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0623\u062c\u0648\u0631\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ar\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ar\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ar\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"\u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (ROAC\u060c \u0631\u0642\u0645 S1604) \u062a\u0642\u062f\u0651\u0645 \u062e\u062f\u0645\u0627\u062a\u0647\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a5%d8%b9%d8%a7%d9%86%d8%a7%d8%aa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a3%d8%af%d8%a7%d8%a1\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%ae%d8%b7%d8%b7-%d8%a7%d9%84%d8%ac%d8%af%d9%88%d9%89\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%ae%d8%a8%d8%b1%d8%a9-%d8%a7%d9%84%d9%82%d8%b6%d8%a7%d8%a6%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%d9%8a%d8%ac%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d9%8a%d8%a9\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d9%84%d8%ac%d8%a7%d9%86-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit","description":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/","og_locale":"ar_AR","og_type":"website","og_title":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit","og_description":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020.","og_url":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-27T16:49:35+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/","url":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/","name":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ar\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","datePublished":"2026-10-20T11:08:09+00:00","dateModified":"2026-10-27T16:49:35+00:00","description":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u062a\u0642\u0644 \u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u0644\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0648\u0627\u0644\u062a\u0631\u0641\u064a\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0639\u0645\u060c \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 902\/2020.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/ar\/#organization"}},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/incidencias-frecuentes-auditoria-pyme-v2.jpg","width":1600,"height":1000,"caption":"\u0645\u0646\u0637\u0642\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0641\u064a \u0645\u0643\u062a\u0628 \u0645\u0636\u064a\u0621"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0627\u0644\u062e\u062f\u0645\u0627\u062a","item":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/"},{"@type":"ListItem","position":3,"name":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0623\u062c\u0648\u0631"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/ar\/#website","url":"https:\/\/www.controlaudit.es\/ar\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/ar\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/ar\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/ar\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/ar\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ar"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ar"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"ar"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"\u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (ROAC\u060c \u0631\u0642\u0645 S1604) \u062a\u0642\u062f\u0651\u0645 \u062e\u062f\u0645\u0627\u062a\u0647\u0627 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627. \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0646\u0627\u0641\u064a \u0644\u0644\u062c\u0647\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a","url":"https:\/\/www.controlaudit.es\/ar\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a5%d8%b9%d8%a7%d9%86%d8%a7%d8%aa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%ae%d8%a7%d8%b5%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%a3%d8%af%d8%a7%d8%a1\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%ae%d8%b7%d8%b7-%d8%a7%d9%84%d8%ac%d8%af%d9%88%d9%89\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%ae%d8%a8%d8%b1%d8%a9-%d8%a7%d9%84%d9%82%d8%b6%d8%a7%d8%a6%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%d9%8a%d8%ac%d9%8a%d8%a9-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d9%8a%d8%a9\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d9%84%d8%ac%d8%a7%d9%86-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages\/2384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/comments?post=2384"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages\/2384\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/pages\/2367"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/ar\/wp-json\/wp\/v2\/media?parent=2384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}