{"id":1992,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1992"},"modified":"2026-10-21T08:54:15","modified_gmt":"2026-10-21T06:54:15","slug":"due-diligence","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/due-diligence\/","title":{"rendered":"Due diligence financera, fiscal i laboral"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1992\" class=\"elementor elementor-1992 elementor-32\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-959cf9f e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"959cf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd87c1a e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dd87c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d9cddc6 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d9cddc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6860463 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6860463\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34f7ead ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"34f7ead\" 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=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Due diligence financera<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1144553 elementor-widget elementor-widget-html\" data-id=\"1144553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Decidir <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d90f0df ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d90f0df\" 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\">Due diligence financera, fiscal i laboral<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-486c7b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"486c7b0\" 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>Analitzem l&#8217;empresa que vost\u00e8 comprar\u00e0, o en la qual invertir\u00e0, perqu\u00e8 negoci\u00ef el preu i el contracte amb dades contrastades i sense sorpreses despr\u00e9s del tancament.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410be6b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"410be6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d84b3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"25d84b3\" 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=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/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-80ec839 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"80ec839\" 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-9380d16 elementor-widget elementor-widget-html\" data-id=\"9380d16\" 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>\u00c0rea<\/small><b>Decidir<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>LGT \u00b7 ET \u00b7 LSC<\/b><\/div><div><small>Firma<\/small><b>ROAC n\u00fam. 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-b9300a2 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b9300a2\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-11a918d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"11a918d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41c1da2 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"41c1da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5543ad2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5543ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4008ae1 elementor-widget elementor-widget-html\" data-id=\"4008ae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"En aquesta p\u00e0gina\"><p>En aquesta p\u00e0gina<\/p><ul><li><a href=\"#que-es\">Qu\u00e8 \u00e9s<\/a><\/li><li><a href=\"#para-quien\">Per a qui<\/a><\/li><li><a href=\"#marco-legal\">Marc legal<\/a><\/li><li><a href=\"#incluye\">Qu\u00e8 inclou<\/a><\/li><li><a href=\"#como-trabajamos\">Com treballem<\/a><\/li><li><a href=\"#documentacion\">Documentaci\u00f3<\/a><\/li><li><a href=\"#preguntas\">Preguntes freq\u00fcents<\/a><\/li><li><a href=\"#base-legal\">Base legal<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ca\/contacte\/\">Sol\u00b7licitar proposta \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ff9224 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"3ff9224\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34ba482 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"34ba482\" 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-3338918 elementor-widget elementor-widget-html\" data-id=\"3338918\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En resum<\/b>La due diligence \u00e9s la revisi\u00f3 independent d'una empresa abans d'una operaci\u00f3 de compravenda, inversi\u00f3 o finan\u00e7ament. No \u00e9s obligat\u00f2ria per llei, per\u00f2 \u00e9s la pr\u00e0ctica habitual per detectar riscos i quantificar-los abans de signar. A Espanya t\u00e9 una import\u00e0ncia especial perqu\u00e8 l'adquirent d'un negoci pot heretar deutes tributaris (art. 42.1.c de la Llei general tribut\u00e0ria) i laborals (art. 44 de l'Estatut dels treballadors).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-691bfac elementor-widget elementor-widget-html\" data-id=\"691bfac\" 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>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-becdcb1 elementor-widget elementor-widget-html\" data-id=\"becdcb1\" 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\">En qu\u00e8 consisteix<\/h2><p>Una <strong>due diligence<\/strong> (o revisi\u00f3 de dilig\u00e8ncia deguda) \u00e9s una an\u00e0lisi en profunditat de la situaci\u00f3 financera, fiscal i laboral d'una societat o d'un negoci, feta abans de tancar una operaci\u00f3. El seu objectiu no \u00e9s emetre una opini\u00f3 sobre els comptes anuals, sin\u00f3 respondre les preguntes que es fa qui invertir\u00e0: qu\u00e8 compra realment, quin resultat recurrent genera, quant deute i quant circulant necessita i quines conting\u00e8ncies poden aflorar despr\u00e9s del tancament.<\/p><p>A Controlaudit acompanyem inversors i grups empresarials amb un enfocament pr\u00e0ctic i orientat a la decisi\u00f3. Col\u00b7laborem de manera recurrent amb societats de capital risc, fons d'inversi\u00f3 i family offices, i coordinem en un \u00fanic equip les \u00e0rees financera, fiscal i laboral per oferir una visi\u00f3 global i coherent de l'operaci\u00f3. Treballem en operacions de tot Espanya.<\/p><p>La due diligence es diferencia de l'<a href='\/ca\/serveis\/auditoria-comptes-anuals\/'>auditoria de comptes anuals<\/a> per la finalitat, l'abast i el destinatari. L'auditoria est\u00e0 regulada per la Llei 22\/2015 i les NIA-ES, conclou amb una opini\u00f3 sobre la imatge fidel i s'adre\u00e7a a la mateixa entitat i a tercers en general. La due diligence \u00e9s un enc\u00e0rrec privat l'abast del qual pacta el client: se centra en les q\u00fcestions que afecten el preu i el contracte, utilitza tamb\u00e9 informaci\u00f3 extracomptable (pressupostos, contractes, n\u00f2mines, actes) i el seu informe nom\u00e9s es lliura a qui l'encarrega. Per aix\u00f2 totes dues s\u00f3n complement\u00e0ries: uns comptes auditats faciliten la revisi\u00f3, per\u00f2 no la substitueixen.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc2efe elementor-widget elementor-widget-html\" data-id=\"cdc2efe\" 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\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Empreses i grups que adquiriran una societat, un negoci o una unitat productiva.<\/li><li>Societats de capital risc, fons d'inversi\u00f3 i family offices que analitzen l'entrada en el capital d'una companyia.<\/li><li>Venedors que volen anticipar el que trobar\u00e0 el comprador mitjan\u00e7ant una due diligence de venedor (vendor due diligence).<\/li><li>Socis que compren la participaci\u00f3 d'un altre soci o reordenen l'accionariat d'una empresa familiar.<\/li><li>Entitats financeres o inversors que necessiten contrastar la informaci\u00f3 d'una empresa abans de finan\u00e7ar-la.<\/li><li>Empreses que integren un competidor, prove\u00efdor o client i necessiten con\u00e8ixer-ne les conting\u00e8ncies abans de fusionar-se.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7fb8d1 elementor-widget elementor-widget-html\" data-id=\"d7fb8d1\" 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\">Marc legal<\/h2><p>Cap norma no obliga a fer una due diligence. \u00c9s una <strong>bona pr\u00e0ctica<\/strong> que protegeix el comprador i que sol condicionar la redacci\u00f3 del contracte de compravenda: manifestacions i garanties del venedor, retencions o dip\u00f2sits en garantia (escrow) i ajustos al preu. Diverses normes expliquen per qu\u00e8 \u00e9s tan rellevant a Espanya.<\/p><p>En mat\u00e8ria tribut\u00e0ria, l'<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a42' target='_blank' rel='noopener'>art. 42.1.c) de la Llei 58\/2003, general tribut\u00e0ria<\/a>, declara responsables solidaris els qui succeeixin per qualsevol concepte en la titularitat o l'exercici d'explotacions o activitats econ\u00f2miques, per les obligacions tribut\u00e0ries de l'anterior titular derivades del seu exercici. Aquesta responsabilitat es pot limitar si, amb la conformitat del titular actual, l'adquirent sol\u00b7licita a l'Administraci\u00f3 el certificat de deutes previst en l'<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a175' target='_blank' rel='noopener'>art. 175.2 de la mateixa llei<\/a>, que s'ha d'expedir en tres mesos. La regla no s'aplica a l'adquisici\u00f3 d'elements a\u00efllats que no permetin continuar l'activitat ni a les adquisicions fetes dins d'un procediment concursal.<\/p><p>En mat\u00e8ria laboral, l'<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430#a44' target='_blank' rel='noopener'>art. 44 de l'Estatut dels treballadors<\/a> estableix que el canvi de titularitat d'una empresa, centre de treball o unitat productiva aut\u00f2noma no extingeix per si mateix les relacions laborals: el nou empresari se subroga en els drets i les obligacions laborals i de Seguretat Social de l'anterior, i cedent i cessionari responen solid\u00e0riament durant tres anys de les obligacions laborals nascudes abans de la transmissi\u00f3 i no satisfetes.<\/p><p>Quan el que es compra s\u00f3n les participacions o accions de la societat, i no el negoci, totes les conting\u00e8ncies romanen en la mateixa societat adquirida, per la qual cosa la revisi\u00f3 \u00e9s igualment necess\u00e0ria. Les q\u00fcestions jur\u00eddiques i la redacci\u00f3 del contracte corresponen als assessors legals de les parts, amb els quals ens coordinem.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Sup\u00f2sit<\/th><th>Norma<\/th><th>Qu\u00e8 implica<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Compra d'un negoci o explotaci\u00f3 econ\u00f2mica<\/th><td>Art. 42.1.c) Llei 58\/2003, general tribut\u00e0ria<\/td><td>L'adquirent pot respondre solid\u00e0riament de deutes tributaris de l'anterior titular derivats de l'activitat.<\/td><\/tr><tr><th scope=\"row\">Limitar la responsabilitat tribut\u00e0ria del comprador<\/th><td>Art. 175.2 Llei 58\/2003, general tribut\u00e0ria<\/td><td>Certificat de deutes sol\u00b7licitat amb la conformitat del titular; l'Administraci\u00f3 l'ha d'expedir en tres mesos.<\/td><\/tr><tr><th scope=\"row\">Transmissi\u00f3 d'empresa, centre o unitat productiva<\/th><td>Art. 44 Estatut dels treballadors (RDLeg 2\/2015)<\/td><td>Subrogaci\u00f3 del nou empresari i responsabilitat solid\u00e0ria de cedent i cessionari durant tres anys.<\/td><\/tr><tr><th scope=\"row\">Compra d'accions o participacions<\/th><td>Contracte entre les parts<\/td><td>Les conting\u00e8ncies continuen en la societat: es cobreixen amb manifestacions, garanties i ajustos al preu.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a19e4 elementor-widget elementor-widget-html\" data-id=\"e6a19e4\" 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\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Due diligence financera<\/h3><p>Qualitat del resultat (EBITDA normalitzat i recurrent), an\u00e0lisi del capital circulant i la seva estacionalitat, deute financer net i partides assimilables a deute, compromisos fora de balan\u00e7 i coher\u00e8ncia de les projeccions.<\/p><\/div><div><h3>Due diligence fiscal<\/h3><p>Revisi\u00f3 dels exercicis no prescrits dels principals impostos, inspeccions i litigis, operacions vinculades, bases imposables negatives i cr\u00e8dits fiscals, i riscos de successi\u00f3 en deutes tributaris.<\/p><\/div><div><h3>Due diligence laboral<\/h3><p>Plantilla, contractes i conveni aplicable, retribucions i pactes especials, cotitzacions a la Seguretat Social, litigis i conting\u00e8ncies derivades de la subrogaci\u00f3 de l'art. 44 de l'Estatut dels treballadors.<\/p><\/div><div><h3>Capital risc i family offices<\/h3><p>Revisions adaptades al calendari i als criteris d'inversi\u00f3 del fons o del family office, amb el focus en la generaci\u00f3 de caixa, el deute net i els punts que afecten el model d'inversi\u00f3.<\/p><\/div><div><h3>Vendor due diligence<\/h3><p>Revisi\u00f3 encarregada pel venedor per ordenar la informaci\u00f3, anticipar les troballes del comprador i defensar el preu en la negociaci\u00f3.<\/p><\/div><div><h3>Suport en la negociaci\u00f3 i el tancament<\/h3><p>Trasllat de les troballes a ajustos al preu, mecanismes de comptes de tancament o de data fixa (locked box) i revisi\u00f3 dels balan\u00e7os de tancament, en coordinaci\u00f3 amb els assessors legals.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d63b5 elementor-widget elementor-widget-html\" data-id=\"83d63b5\" 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\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Abast i confidencialitat<\/h3><p>Reuni\u00f3 inicial per con\u00e8ixer l'operaci\u00f3 i fixar les \u00e0rees que es revisen, la materialitat i el calendari. Signatura de l'acord de confidencialitat i de l'enc\u00e0rrec. Orientatiu: 1 setmana.<\/p><\/li><li><b>02<\/b><h3>Petici\u00f3 d'informaci\u00f3 i data room<\/h3><p>Enviem una llista de petici\u00f3 prioritzada i treballem sobre la sala de dades virtual (data room) que habiliti el venedor, i registrem qu\u00e8 s'ha rebut i qu\u00e8 falta.<\/p><\/li><li><b>03<\/b><h3>An\u00e0lisi i reunions amb la direcci\u00f3<\/h3><p>Revisi\u00f3 financera, fiscal i laboral, entrevistes amb la direcci\u00f3 de l'empresa objectiu i seguiment de preguntes i respostes. Orientatiu: de 3 a 6 setmanes segons la mida i la complexitat.<\/p><\/li><li><b>04<\/b><h3>Informe preliminar de troballes<\/h3><p>Presentem els assumptes rellevants classificats per impacte, amb el seu efecte estimat en el preu i la proposta de tractament en el contracte.<\/p><\/li><li><b>05<\/b><h3>Informe final i suport al tancament<\/h3><p>Emetem l'informe definitiu i, si se'ns sol\u00b7licita, donem suport en la negociaci\u00f3, la revisi\u00f3 del contracte des del punt de vista econ\u00f2mic i els ajustos de tancament.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae40b0 elementor-widget elementor-widget-html\" data-id=\"0ae40b0\" 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\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Comptes anuals dels tres \u00faltims exercicis, amb els informes d'auditoria si n'hi ha.<\/li><li>Balan\u00e7os de sumes i saldos i llibres majors del per\u00edode analitzat i de l'exercici en curs.<\/li><li>Pressupost, pla de negoci i projeccions financeres amb les seves hip\u00f2tesis.<\/li><li>Detall del deute financer, p\u00f2lisses, avals, arrendaments i garanties prestades.<\/li><li>Declaracions d'impostos dels exercicis no prescrits i comunicacions amb l'Administraci\u00f3 tribut\u00e0ria.<\/li><li>Relaci\u00f3 de plantilla, contractes d'alta direcci\u00f3, conveni aplicable i documents de cotitzaci\u00f3.<\/li><li>Contractes rellevants amb clients, prove\u00efdors i finan\u00e7adors, incloses les cl\u00e0usules de canvi de control.<\/li><li>Actes d'\u00f2rgans socials, litigis en curs i reclamacions rebudes.<\/li><li>Antiguitat de saldos de clients, exist\u00e8ncies i creditors.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe de due diligence amb resum executiu i troballes ordenades per rellev\u00e0ncia.<\/li><li>An\u00e0lisi de l'EBITDA normalitzat, el capital circulant i el deute financer net amb els seus ajustos.<\/li><li>Quadre de conting\u00e8ncies fiscals i laborals amb la seva quantificaci\u00f3 estimada.<\/li><li>Proposta d'ajustos al preu i de punts que cal cobrir en el contracte (garanties, retencions, condicions).<\/li><li>Presentaci\u00f3 de conclusions al client i als seus assessors.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f700aa7 elementor-widget elementor-widget-html\" data-id=\"f700aa7\" 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\">Preguntes freq\u00fcents<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11f9dfb ca-faq elementor-widget elementor-widget-accordion\" data-id=\"11f9dfb\" 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-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">\u00c9s obligat\u00f2ria la due diligence per comprar una empresa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><p>No. Cap norma no l&#8217;exigeix, per\u00f2 \u00e9s la pr\u00e0ctica habitual en compravendes i inversions. Permet con\u00e8ixer els riscos abans de signar i negociar el preu i les garanties del contracte amb dades contrastades.<\/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-1882\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1882\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">Quina difer\u00e8ncia hi ha entre una due diligence i una auditoria de comptes?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1882\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1882\"><p>L&#8217;auditoria expressa una opini\u00f3 sobre si els comptes anuals reflecteixen la imatge fidel, d&#8217;acord amb la Llei d&#8217;auditoria i les NIA-ES. La due diligence no emet aquesta opini\u00f3: se centra en el que afecta l&#8217;operaci\u00f3, com el resultat recurrent, el deute net, el circulant i les conting\u00e8ncies, i el seu informe \u00e9s nom\u00e9s per a qui l&#8217;encarrega.<\/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-1883\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1883\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">Quant dura una due diligence?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1883\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1883\"><p>Dep\u00e8n de la mida de l&#8217;empresa, del nombre d&#8217;\u00e0rees i de la rapidesa amb qu\u00e8 es faciliti la informaci\u00f3. Una revisi\u00f3 financera d&#8217;una pime es pot completar en poques setmanes; les operacions amb diverses societats o \u00e0rees requereixen m\u00e9s temps. El calendari es fixa en definir l&#8217;abast.<\/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-1884\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1884\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">Qu\u00e8 \u00e9s l'EBITDA normalitzat?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1884\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1884\"><p>\u00c9s el resultat brut d&#8217;explotaci\u00f3 depurat d&#8217;ingressos i despeses no recurrents, aliens a l&#8217;activitat o fora de mercat, com ara indemnitzacions extraordin\u00e0ries o retribucions de socis diferents de les de mercat. \u00c9s la base habitual per fixar el preu quan s&#8217;apliquen m\u00faltiples.<\/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-1885\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1885\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">Si compro les participacions, heretar\u00e9 els deutes de la societat?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1885\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1885\"><p>La societat continua sent la mateixa, per la qual cosa conserva tots els seus deutes i conting\u00e8ncies, tamb\u00e9 els fiscals i laborals. Per aix\u00f2 es revisen abans de comprar i es protegeixen en el contracte mitjan\u00e7ant manifestacions i garanties, retencions de preu o ajustos.<\/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-1886\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1886\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">I si nom\u00e9s compro el negoci o una unitat productiva?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1886\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1886\"><p>El comprador pot respondre de deutes tributaris de l&#8217;activitat (art. 42.1.c de la Llei general tribut\u00e0ria), llevat de les excepcions legals, i se subroga en les relacions laborals (art. 44 de l&#8217;Estatut dels treballadors). El certificat de deutes tributaris de l&#8217;art. 175.2 de la Llei general tribut\u00e0ria permet limitar el risc fiscal.<\/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-1887\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1887\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">Qu\u00e8 \u00e9s un data room?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1887\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1887\"><p>\u00c9s la sala de dades, normalment virtual, on el venedor posa a disposici\u00f3 del comprador la documentaci\u00f3 de l&#8217;empresa. Permet controlar qui hi accedeix, registrar les preguntes i respostes i deixar const\u00e0ncia de la informaci\u00f3 lliurada, una cosa rellevant per a les garanties del contracte.<\/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-1888\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1888\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><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\">Poden fer la due diligence si s\u00f3n els auditors de l'empresa objectiu?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1888\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1888\"><p>Abans d&#8217;acceptar qualsevol enc\u00e0rrec analitzem els possibles conflictes d&#8217;inter\u00e8s i les exig\u00e8ncies d&#8217;independ\u00e8ncia de la normativa d&#8217;auditoria. Si hi ha un conflicte, l&#8217;hi indicarem i no acceptarem l&#8217;enc\u00e0rrec.<\/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\":\"\\u00c9s obligat\\u00f2ria la due diligence per comprar una empresa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Cap norma no l&#8217;exigeix, per\\u00f2 \\u00e9s la pr\\u00e0ctica habitual en compravendes i inversions. Permet con\\u00e8ixer els riscos abans de signar i negociar el preu i les garanties del contracte amb dades contrastades.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quina difer\\u00e8ncia hi ha entre una due diligence i una auditoria de comptes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;auditoria expressa una opini\\u00f3 sobre si els comptes anuals reflecteixen la imatge fidel, d&#8217;acord amb la Llei d&#8217;auditoria i les NIA-ES. La due diligence no emet aquesta opini\\u00f3: se centra en el que afecta l&#8217;operaci\\u00f3, com el resultat recurrent, el deute net, el circulant i les conting\\u00e8ncies, i el seu informe \\u00e9s nom\\u00e9s per a qui l&#8217;encarrega.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quant dura una due diligence?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dep\\u00e8n de la mida de l&#8217;empresa, del nombre d&#8217;\\u00e0rees i de la rapidesa amb qu\\u00e8 es faciliti la informaci\\u00f3. Una revisi\\u00f3 financera d&#8217;una pime es pot completar en poques setmanes; les operacions amb diverses societats o \\u00e0rees requereixen m\\u00e9s temps. El calendari es fixa en definir l&#8217;abast.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s l'EBITDA normalitzat?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s el resultat brut d&#8217;explotaci\\u00f3 depurat d&#8217;ingressos i despeses no recurrents, aliens a l&#8217;activitat o fora de mercat, com ara indemnitzacions extraordin\\u00e0ries o retribucions de socis diferents de les de mercat. \\u00c9s la base habitual per fixar el preu quan s&#8217;apliquen m\\u00faltiples.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Si compro les participacions, heretar\\u00e9 els deutes de la societat?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La societat continua sent la mateixa, per la qual cosa conserva tots els seus deutes i conting\\u00e8ncies, tamb\\u00e9 els fiscals i laborals. Per aix\\u00f2 es revisen abans de comprar i es protegeixen en el contracte mitjan\\u00e7ant manifestacions i garanties, retencions de preu o ajustos.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"I si nom\\u00e9s compro el negoci o una unitat productiva?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El comprador pot respondre de deutes tributaris de l&#8217;activitat (art. 42.1.c de la Llei general tribut\\u00e0ria), llevat de les excepcions legals, i se subroga en les relacions laborals (art. 44 de l&#8217;Estatut dels treballadors). El certificat de deutes tributaris de l&#8217;art. 175.2 de la Llei general tribut\\u00e0ria permet limitar el risc fiscal.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s un data room?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s la sala de dades, normalment virtual, on el venedor posa a disposici\\u00f3 del comprador la documentaci\\u00f3 de l&#8217;empresa. Permet controlar qui hi accedeix, registrar les preguntes i respostes i deixar const\\u00e0ncia de la informaci\\u00f3 lliurada, una cosa rellevant per a les garanties del contracte.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Poden fer la due diligence si s\\u00f3n els auditors de l'empresa objectiu?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Abans d&#8217;acceptar qualsevol enc\\u00e0rrec analitzem els possibles conflictes d&#8217;inter\\u00e8s i les exig\\u00e8ncies d&#8217;independ\\u00e8ncia de la normativa d&#8217;auditoria. Si hi ha un conflicte, l&#8217;hi indicarem i no acceptarem l&#8217;enc\\u00e0rrec.<\\\/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-dae2acc elementor-widget elementor-widget-html\" data-id=\"dae2acc\" 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\">Base legal<\/h2><p>Normes citades en aquesta p\u00e0gina, enlla\u00e7ades al seu text oficial:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"noopener\">Llei 58\/2003, de 17 de desembre, general tribut\u00e0ria (arts. 42 i 175)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 2\/2015, text ref\u00f3s de la Llei de l'Estatut dels treballadors (art. 44)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 1\/2010, text ref\u00f3s de la Llei de societats de capital<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, de 20 de juliol, d'auditoria de comptes<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b1e90 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b3b1e90\" 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\">Articles relacionats<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/societats-inactives-sense-dipositar-comptes\/\"><small>20\/10\/2026 \u00b7 Empresa en dificultats i operacions corporatives<\/small><b>Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/calcat-alacant-viabilitat-reestructuracio\/\"><small>05\/10\/2026 \u00b7 Empresa en dificultats i operacions corporatives<\/small><b>Crisi del cal\u00e7at a Elx i Elda: indicadors financers per actuar a temps<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/informe-auditor-ampliacio-capital-compensacio-credits\/\"><small>02\/10\/2026 \u00b7 Empresa en dificultats i operacions corporatives<\/small><b>Ampliaci\u00f3 de capital per compensaci\u00f3 de cr\u00e8dits: l&#8217;informe de l&#8217;auditor de l&#8217;art. 301 LSC<\/b><span>Llegir l&#039;article \u2192<\/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-b87f4bc e-con-full ca-sec e-flex e-con e-parent\" data-id=\"b87f4bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-015981e e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"015981e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa4d4e2 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"fa4d4e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c95f86a ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c95f86a\" 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\">Serveis relacionats<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c63f25 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"2c63f25\" 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\">Tamb\u00e9 li pot interessar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-def6b6f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"def6b6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3075eb5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3075eb5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/valoracio-empreses\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ece2da elementor-widget elementor-widget-html\" data-id=\"8ece2da\" 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\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2df58 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"cf2df58\" 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\">Valoraci\u00f3 d'empreses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d34289 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5d34289\" 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>Valoracions independents de societats, negocis i actius empresarials.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-822ec18 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"822ec18\" 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-bd4215e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bd4215e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/plans-viabilitat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9311edd elementor-widget elementor-widget-html\" data-id=\"9311edd\" 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 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54321b8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"54321b8\" 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\">Plans de viabilitat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a3ccc7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4a3ccc7\" 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>Avaluaci\u00f3 de plans de negoci i an\u00e0lisi de viabilitat economicofinancera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285296c elementor-widget elementor-widget-html\" data-id=\"285296c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Reestructuraci\u00f3 financera<\/span><span>Plans de negoci<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0219567 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0219567\" 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-6d6c487 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6d6c487\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/estrategia-corporativa\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7aebb3f elementor-widget elementor-widget-html\" data-id=\"7aebb3f\" 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=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1d7edc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a1d7edc\" 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\">Estrat\u00e8gia corporativa i control<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3218031 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3218031\" 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>Consultoria per a la planificaci\u00f3 estrat\u00e8gica, amb un enfocament personalitzat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2baba elementor-widget elementor-widget-html\" data-id=\"1d2baba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Consultoria financera i estrat\u00e8gica<\/span><span>Implantaci\u00f3 de control intern<\/span><span>Manuals de procediments<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba2faf ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3ba2faf\" 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-1fa41f4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"1fa41f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a950cb e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1a950cb\" 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-61f9b60 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"61f9b60\" 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\">Sol\u00b7liciti la seva proposta de due diligence financera<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07d74d ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"a07d74d\" 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>Expliqui&#8217;ns el seu cas i un auditor de la firma es posar\u00e0 en contacte amb vost\u00e8.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecaa8db e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"ecaa8db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84793c7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"84793c7\" 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=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/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-65f012f ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"65f012f\" 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>Due diligence financera, fiscal i laboral per a compravendes d&#8217;empreses, capital risc i family offices. Troballes, deute net i ajustos al preu.<\/p>\n","protected":false},"author":1,"featured_media":760,"parent":1973,"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-1992","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>Due diligence financera a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Due diligence financera, fiscal i laboral per a compravendes d&#039;empreses, capital risc i family offices. 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