{"id":1993,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1993"},"modified":"2026-10-21T08:54:14","modified_gmt":"2026-10-21T06:54:14","slug":"valoracio-empreses","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/valoracio-empreses\/","title":{"rendered":"Valoraci\u00f3 d&#8217;empreses, negocis i participacions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1993\" class=\"elementor elementor-1993 elementor-33\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a54ab6 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4a54ab6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dac4a12 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dac4a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c78ebd e-con-full ca-split e-flex e-con e-parent\" data-id=\"5c78ebd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-267421b e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"267421b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c33c79 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"9c33c79\" 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; Valoraci\u00f3 d&#8217;empreses<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c08e8f elementor-widget elementor-widget-html\" data-id=\"8c08e8f\" 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-331ce93 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"331ce93\" 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\">Valoraci\u00f3 d'empreses, negocis i participacions<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5777333 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5777333\" 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>Determinem el valor de la seva empresa, d&#8217;un negoci o d&#8217;unes participacions amb una metodologia reconeguda, hip\u00f2tesis contrastades i un informe que es pot defensar davant de socis, compradors o tribunals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f418268 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"f418268\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9321c39 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"9321c39\" 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-9e68edd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9e68edd\" 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-b9c56ea elementor-widget elementor-widget-html\" data-id=\"b9c56ea\" 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>LSC (arts. 353-355)<\/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-98ee244 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"98ee244\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-3392de1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3392de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ccd6b8 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2ccd6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-201f40e e-con-full ca-toc e-flex e-con e-parent\" data-id=\"201f40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8b5fce elementor-widget elementor-widget-html\" data-id=\"b8b5fce\" 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-7255e3c e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7255e3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d96158 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5d96158\" 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-315793c elementor-widget elementor-widget-html\" data-id=\"315793c\" 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>Una valoraci\u00f3 d'empreses estima, de manera raonada i independent, el valor d'una societat, un negoci o unes participacions en una data determinada. Es necessita en compravendes, entrades d'inversors, reorganitzacions, her\u00e8ncies, conflictes entre socis i litigis. La Llei de societats de capital exigeix el valor raonable fixat per un expert independent, designat pel registrador mercantil, quan la societat i el soci que se separa o \u00e9s excl\u00f2s no es posen d'acord (arts. 353 a 355).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ab01c elementor-widget elementor-widget-html\" data-id=\"18ab01c\" 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-49e4813 elementor-widget elementor-widget-html\" data-id=\"49e4813\" 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>Valorar una empresa no \u00e9s aplicar una f\u00f3rmula. \u00c9s estimar quant val un negoci en una data concreta, per a una finalitat concreta, a partir de la seva capacitat de generar caixa, del seu risc i del que el mercat paga per companyies comparables. El resultat \u00e9s un <strong>rang de valor raonat<\/strong>, acompanyat de les hip\u00f2tesis que el sostenen, que serveix per negociar, per decidir o per acreditar el valor davant d'un tercer.<\/p><p>A Controlaudit elaborem valoracions independents i objectives de societats, negocis i actius empresarials. Partim de projeccions financeres realistes, que analitzem o desenvolupem amb la direcci\u00f3 de l'empresa per assegurar la coher\u00e8ncia entre l'estrat\u00e8gia del negoci i els escenaris econ\u00f2mics. Sobre aquesta base apliquem els m\u00e8todes m\u00e9s reconeguts en la pr\u00e0ctica professional, amb un \u00e8mfasi especial en el <strong>descompte de fluxos de caixa<\/strong>, que contrastem amb <strong>m\u00faltiples<\/strong> de companyies cotitzades i de transaccions comparables. Quan la naturalesa del negoci ho aconsella, per exemple en societats patrimonials o amb p\u00e8rdues recurrents, tamb\u00e9 utilitzem m\u00e8todes basats en el patrimoni ajustat.<\/p><p>Una valoraci\u00f3 \u00e9s \u00fatil si resisteix la revisi\u00f3 d'un tercer: el comprador, el soci discrepant, l'Administraci\u00f3 o el jutge. Per aix\u00f2 documentem les fonts, expliquem cada hip\u00f2tesi i presentem an\u00e0lisis de sensibilitat que mostren com canvia el valor si canvien les variables clau.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-229261e elementor-widget elementor-widget-html\" data-id=\"229261e\" 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>Socis que compren o venen participacions entre ells o que reorganitzen l'accionariat d'una empresa familiar.<\/li><li>Societats i socis en processos de separaci\u00f3 o exclusi\u00f3 que necessiten fixar el valor raonable de les participacions.<\/li><li>Empreses que preparen l'entrada d'un inversor, una desinversi\u00f3 o la venda del negoci.<\/li><li>Grups que fan fusions, escissions o aportacions i necessiten fonamentar l'equaci\u00f3 de bescanvi o el valor del que s'aporta.<\/li><li>Fam\u00edlies que planifiquen la successi\u00f3 o reparteixen una her\u00e8ncia que inclou participacions en societats no cotitzades.<\/li><li>Advocats i parts en litigis o arbitratges en qu\u00e8 es discuteix el valor d'una empresa o d'una participaci\u00f3.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b06979a elementor-widget elementor-widget-html\" data-id=\"b06979a\" 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>No hi ha una norma \u00fanica que reguli com s'ha de valorar una empresa, per\u00f2 diverses lleis exigeixen el <strong>valor raonable<\/strong> i la intervenci\u00f3 d'un <strong>expert independent<\/strong> en sup\u00f2sits concrets.<\/p><p>En la <strong>separaci\u00f3 i exclusi\u00f3 de socis<\/strong>, l'<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544#a353' target='_blank' rel='noopener'>art. 353 de la Llei de societats de capital<\/a> disposa que, a falta d'acord entre la societat i el soci sobre el valor raonable o sobre qui l'ha de valorar i com, les participacions o accions les valorar\u00e0 un expert independent designat pel registrador mercantil del domicili social. Si les accions cotitzen en un mercat secundari oficial, el valor de reemborsament \u00e9s el preu mitj\u00e0 de cotitzaci\u00f3 de l'\u00faltim trimestre. Segons l'art. 354, l'expert pot obtenir de la societat tota la informaci\u00f3 que consideri \u00fatil i ha d'emetre el seu informe en el termini m\u00e0xim de dos mesos des del seu nomenament, notificar-lo per conducte notarial i dipositar-ne una c\u00f2pia al Registre Mercantil. L'art. 355 estableix que la seva retribuci\u00f3 va a c\u00e0rrec de la societat, amb una regla espec\u00edfica en els casos d'exclusi\u00f3.<\/p><p>Les causes legals de separaci\u00f3 es recullen, entre d'altres, en l'art. 346 (per exemple, substituci\u00f3 o modificaci\u00f3 substancial de l'objecte social o pr\u00f2rroga de la societat) i en l'art. 348 bis (manca de distribuci\u00f3 de dividends en les condicions que estableix). Les causes d'exclusi\u00f3 del soci en la societat limitada es regulen en l'art. 350.<\/p><p>En la <strong>transmissi\u00f3 de participacions d'una societat limitada<\/strong> sense regulaci\u00f3 estatut\u00e0ria, quan la transmissi\u00f3 sigui a t\u00edtol oner\u00f3s diferent de la compravenda o a t\u00edtol gratu\u00eft i les parts no acordin el preu, l'art. 107.2.d) ent\u00e9n per valor raonable el que determini un expert independent, <strong>diferent de l'auditor de la societat<\/strong>, designat pels administradors.<\/p><p>En els litigis, la valoraci\u00f3 s'aporta com a dictamen pericial d'acord amb la Llei d'enjudiciament civil (vegeu <a href='\/ca\/serveis\/proves-pericials\/'>proves pericials<\/a>). Si som els auditors de la societat, abans d'acceptar qualsevol valoraci\u00f3 analitzem les incompatibilitats de la Llei 22\/2015, d'auditoria de comptes (arts. 14 a 16), i no acceptem enc\u00e0rrecs que comprometin la nostra independ\u00e8ncia.<\/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\">Separaci\u00f3 de soci sense acord sobre el valor<\/th><td>Arts. 346, 348 bis i 353 LSC<\/td><td>Valor raonable fixat per un expert independent designat pel registrador mercantil.<\/td><\/tr><tr><th scope=\"row\">Exclusi\u00f3 de soci en la societat limitada<\/th><td>Arts. 350, 353 i 355 LSC<\/td><td>Valoraci\u00f3 per un expert independent; la societat pot deduir del reemborsament la part proporcional dels seus honoraris.<\/td><\/tr><tr><th scope=\"row\">Informe de l'expert independent<\/th><td>Art. 354 LSC<\/td><td>Acc\u00e9s a la informaci\u00f3 de la societat i informe en un m\u00e0xim de dos mesos des del nomenament, notificat per conducte notarial.<\/td><\/tr><tr><th scope=\"row\">Transmissi\u00f3 de participacions de SL no onerosa o diferent de la compravenda<\/th><td>Art. 107.2.d) LSC<\/td><td>Sense acord, valor raonable fixat per un expert independent diferent de l'auditor de la societat.<\/td><\/tr><tr><th scope=\"row\">Valor discutit en un plet<\/th><td>Arts. 335 i ss. Llei d'enjudiciament civil<\/td><td>La valoraci\u00f3 s'aporta com a dictamen pericial i el perit pot intervenir en el judici.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4649e90 elementor-widget elementor-widget-html\" data-id=\"4649e90\" 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>Descompte de fluxos de caixa<\/h3><p>Projecci\u00f3 dels fluxos lliures de caixa del negoci i descompte a una taxa que en reflecteixi el risc, amb valor terminal i an\u00e0lisi de sensibilitat de les variables clau.<\/p><\/div><div><h3>M\u00faltiples de mercat<\/h3><p>Contrast amb m\u00faltiples de companyies cotitzades i de transaccions comparables, ajustats per mida, sector i liquiditat, com a m\u00e8tode principal o de contrast.<\/p><\/div><div><h3>M\u00e8todes patrimonials<\/h3><p>Valor del patrimoni net ajustat a valor de mercat d'actius i passius, adequat per a societats patrimonials, de tinen\u00e7a d'actius o en liquidaci\u00f3.<\/p><\/div><div><h3>Valoracions societ\u00e0ries<\/h3><p>Valor raonable en separaci\u00f3 o exclusi\u00f3 de socis, transmissions de participacions, fusions i escissions (equaci\u00f3 de bescanvi) i aportacions a altres societats.<\/p><\/div><div><h3>Valoracions per a l'empresa familiar<\/h3><p>Planificaci\u00f3 success\u00f2ria, repartiment d'her\u00e8ncies i reorganitzacions accionarials, amb un valor que tots els membres de la fam\u00edlia puguin entendre.<\/p><\/div><div><h3>Valoracions per a litigis i reestructuracions<\/h3><p>Informes de valor defensables en procediments judicials o arbitrals i en processos de reestructuraci\u00f3 o venda d'unitats productives.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-472a07f elementor-widget elementor-widget-html\" data-id=\"472a07f\" 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>Finalitat i data de valoraci\u00f3<\/h3><p>Definim per a qu\u00e8 es necessita el valor, a quina data, qu\u00e8 es valora (empresa, negoci, participaci\u00f3) i qui utilitzar\u00e0 l'informe. Revisi\u00f3 d'independ\u00e8ncia abans d'acceptar.<\/p><\/li><li><b>02<\/b><h3>An\u00e0lisi hist\u00f2rica i del negoci<\/h3><p>Estudi dels comptes dels \u00faltims exercicis, normalitzaci\u00f3 de resultats i entrevistes amb la direcci\u00f3 sobre mercat, clients i compet\u00e8ncia. Orientatiu: d'1 a 2 setmanes.<\/p><\/li><li><b>03<\/b><h3>Projeccions i hip\u00f2tesis<\/h3><p>Revisi\u00f3 o elaboraci\u00f3, juntament amb la direcci\u00f3, de les projeccions financeres i contrast de les seves hip\u00f2tesis amb dades sectorials i de mercat.<\/p><\/li><li><b>04<\/b><h3>Aplicaci\u00f3 de m\u00e8todes i conciliaci\u00f3<\/h3><p>C\u00e0lcul pels m\u00e8todes adequats a la finalitat, contrast entre ells i an\u00e0lisi de sensibilitat per fixar un rang de valor raonat.<\/p><\/li><li><b>05<\/b><h3>Informe i defensa<\/h3><p>Emissi\u00f3 de l'informe de valoraci\u00f3 i, si es requereix, presentaci\u00f3 a socis, compradors, notari, registre o tribunal i ratificaci\u00f3 de l'informe.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-babe124 elementor-widget elementor-widget-html\" data-id=\"babe124\" 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 a cinc \u00faltims exercicis i, si n'hi ha, informes d'auditoria.<\/li><li>Balan\u00e7 i compte de resultats de l'exercici en curs a la data m\u00e9s pr\u00f2xima possible.<\/li><li>Pressupost i pla de negoci, amb les hip\u00f2tesis de vendes, marges i inversions.<\/li><li>Detall del deute financer, la tresoreria i els compromisos fora de balan\u00e7.<\/li><li>Taxacions o valors de mercat d'immobles i altres actius rellevants, si n'hi ha.<\/li><li>Estatuts socials, pactes de socis i acords sobre transmissi\u00f3 o valoraci\u00f3 de participacions.<\/li><li>Informaci\u00f3 sobre els clients principals, els contractes rellevants i l'estructura de la plantilla.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe de valoraci\u00f3 amb finalitat, data, m\u00e8todes, hip\u00f2tesis, fonts i conclusi\u00f3 de valor o rang de valor.<\/li><li>Model de valoraci\u00f3 amb an\u00e0lisi de sensibilitat de les variables clau.<\/li><li>Resum executiu per a socis, inversors o tercers interessats.<\/li><li>Si escau, adaptaci\u00f3 de l'informe al seu \u00fas com a dictamen pericial i ratificaci\u00f3 davant del tribunal.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8e46 elementor-widget elementor-widget-html\" data-id=\"9ae8e46\" 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-4608b6f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"4608b6f\" 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-7341\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7341\" 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\">Quin m\u00e8tode de valoraci\u00f3 \u00e9s el millor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7341\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7341\"><p>Dep\u00e8n del negoci i de la finalitat. Per a empreses en funcionament amb capacitat de generar caixa, el descompte de fluxos \u00e9s el m\u00e8tode de refer\u00e8ncia, contrastat amb m\u00faltiples de mercat. En societats patrimonials o amb p\u00e8rdues recurrents solen ser m\u00e9s adequats els m\u00e8todes basats en el patrimoni ajustat.<\/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-7342\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7342\" 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 el valor raonable en la separaci\u00f3 d'un soci?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7342\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7342\"><p>\u00c9s el valor que la Llei de societats de capital utilitza per reemborsar el soci que se separa o \u00e9s excl\u00f2s. Si la societat i el soci no es posen d&#8217;acord sobre el valor o sobre qui l&#8217;ha de calcular, el fixa un expert independent designat pel registrador mercantil del domicili social (art. 353 LSC).<\/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-7343\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7343\" 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 triga l'expert independent del Registre Mercantil?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7343\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7343\"><p>L&#8217;art. 354 de la Llei de societats de capital fixa un termini m\u00e0xim de dos mesos des del seu nomenament per emetre l&#8217;informe, que es notifica per conducte notarial a la societat i als socis afectats i es diposita al Registre Mercantil.<\/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-7344\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7344\" 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\">Qui paga la valoraci\u00f3 de l'expert en la separaci\u00f3 de socis?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7344\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7344\"><p>La societat, segons l&#8217;art. 355 de la Llei de societats de capital. En els casos d&#8217;exclusi\u00f3, la societat pot deduir de l&#8217;import que ha de reemborsar al soci excl\u00f2s la part dels honoraris proporcional a la seva participaci\u00f3 en el capital.<\/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-7345\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7345\" 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\">Pot l'auditor de la societat valorar-ne les participacions?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7345\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7345\"><p>La llei ho exclou expressament en algun sup\u00f2sit, com la transmissi\u00f3 de participacions de l&#8217;art. 107.2.d) de la Llei de societats de capital, que exigeix un expert diferent de l&#8217;auditor. Amb car\u00e0cter general, si som els auditors de la societat, analitzem les incompatibilitats de la Llei d&#8217;auditoria abans d&#8217;acceptar l&#8217;enc\u00e0rrec.<\/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-7346\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7346\" 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\">Serveix una valoraci\u00f3 per a una her\u00e8ncia o una donaci\u00f3 de participacions?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7346\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7346\"><p>S\u00ed, com a base per al repartiment entre hereus i per a la planificaci\u00f3 success\u00f2ria. Els efectes fiscals es regeixen per la normativa tribut\u00e0ria aplicable, per la qual cosa conv\u00e9 coordinar la valoraci\u00f3 amb l&#8217;assessor fiscal de la fam\u00edlia.<\/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-7347\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7347\" 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\">Puc utilitzar la valoraci\u00f3 en un judici?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7347\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7347\"><p>S\u00ed. La valoraci\u00f3 es pot aportar com a dictamen pericial amb la demanda o la contestaci\u00f3, d&#8217;acord amb la Llei d&#8217;enjudiciament civil, i el perit pot compar\u00e8ixer en el judici per explicar-la i respondre les preguntes de les parts i del tribunal.<\/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\":\"Quin m\\u00e8tode de valoraci\\u00f3 \\u00e9s el millor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dep\\u00e8n del negoci i de la finalitat. Per a empreses en funcionament amb capacitat de generar caixa, el descompte de fluxos \\u00e9s el m\\u00e8tode de refer\\u00e8ncia, contrastat amb m\\u00faltiples de mercat. En societats patrimonials o amb p\\u00e8rdues recurrents solen ser m\\u00e9s adequats els m\\u00e8todes basats en el patrimoni ajustat.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s el valor raonable en la separaci\\u00f3 d'un soci?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s el valor que la Llei de societats de capital utilitza per reemborsar el soci que se separa o \\u00e9s excl\\u00f2s. Si la societat i el soci no es posen d&#8217;acord sobre el valor o sobre qui l&#8217;ha de calcular, el fixa un expert independent designat pel registrador mercantil del domicili social (art. 353 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quant triga l'expert independent del Registre Mercantil?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;art. 354 de la Llei de societats de capital fixa un termini m\\u00e0xim de dos mesos des del seu nomenament per emetre l&#8217;informe, que es notifica per conducte notarial a la societat i als socis afectats i es diposita al Registre Mercantil.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui paga la valoraci\\u00f3 de l'expert en la separaci\\u00f3 de socis?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La societat, segons l&#8217;art. 355 de la Llei de societats de capital. En els casos d&#8217;exclusi\\u00f3, la societat pot deduir de l&#8217;import que ha de reemborsar al soci excl\\u00f2s la part dels honoraris proporcional a la seva participaci\\u00f3 en el capital.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Pot l'auditor de la societat valorar-ne les participacions?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La llei ho exclou expressament en algun sup\\u00f2sit, com la transmissi\\u00f3 de participacions de l&#8217;art. 107.2.d) de la Llei de societats de capital, que exigeix un expert diferent de l&#8217;auditor. Amb car\\u00e0cter general, si som els auditors de la societat, analitzem les incompatibilitats de la Llei d&#8217;auditoria abans d&#8217;acceptar l&#8217;enc\\u00e0rrec.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Serveix una valoraci\\u00f3 per a una her\\u00e8ncia o una donaci\\u00f3 de participacions?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed, com a base per al repartiment entre hereus i per a la planificaci\\u00f3 success\\u00f2ria. Els efectes fiscals es regeixen per la normativa tribut\\u00e0ria aplicable, per la qual cosa conv\\u00e9 coordinar la valoraci\\u00f3 amb l&#8217;assessor fiscal de la fam\\u00edlia.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Puc utilitzar la valoraci\\u00f3 en un judici?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. La valoraci\\u00f3 es pot aportar com a dictamen pericial amb la demanda o la contestaci\\u00f3, d&#8217;acord amb la Llei d&#8217;enjudiciament civil, i el perit pot compar\\u00e8ixer en el judici per explicar-la i respondre les preguntes de les parts i del tribunal.<\\\/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-4a755ee elementor-widget elementor-widget-html\" data-id=\"4a755ee\" 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-2010-10544\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 1\/2010, text ref\u00f3s de la Llei de societats de capital (arts. 107, 346, 348 bis, 350 i 353 a 355)<\/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 (arts. 14 a 16, independ\u00e8ncia)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323\" target=\"_blank\" rel=\"noopener\">Llei 1\/2000, de 7 de gener, d'enjudiciament civil (arts. 335 i ss.)<\/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-8d11f56 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8d11f56\" 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-5ffc61a e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5ffc61a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ec8f28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5ec8f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74932b7 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"74932b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3572681 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"3572681\" 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-fe3ff1f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"fe3ff1f\" 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-c87f44f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"c87f44f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3b74f6e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3b74f6e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c897b elementor-widget elementor-widget-html\" data-id=\"f8c897b\" 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=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9168b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ca9168b\" 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\">Due diligence financera<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cfa84 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cfa84\" 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>An\u00e0lisi exhaustiva en operacions de compravenda i reestructuraci\u00f3 empresarial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872ce14 elementor-widget elementor-widget-html\" data-id=\"872ce14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Due diligence financera<\/span><span>Due diligence fiscal<\/span><span>Due diligence laboral<\/span><span>Capital risc i family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ac069 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"03ac069\" 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-ac03143 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac03143\" 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-1f0522d elementor-widget elementor-widget-html\" data-id=\"1f0522d\" 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-f6b6db5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f6b6db5\" 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-cb956a8 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"cb956a8\" 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-c845eaa elementor-widget elementor-widget-html\" data-id=\"c845eaa\" 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-3c98229 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3c98229\" 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-60a357f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"60a357f\" 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-007b939 elementor-widget elementor-widget-html\" data-id=\"007b939\" 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-aa02165 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"aa02165\" 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-f1f3df5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f1f3df5\" 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-c437536 elementor-widget elementor-widget-html\" data-id=\"c437536\" 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-0dd6ab8 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0dd6ab8\" 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-12f61a9 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12f61a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b39d9c2 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b39d9c2\" 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-298836b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"298836b\" 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 valoraci\u00f3 d'empreses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5639dec ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5639dec\" 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-94e1e5d e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"94e1e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d88701 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8d88701\" 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-8c393cf ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"8c393cf\" 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>Valoraci\u00f3 independent d&#8217;empreses i participacions per a compravendes, separaci\u00f3 de socis, her\u00e8ncies i litigis. Descompte de fluxos i m\u00faltiples.<\/p>\n","protected":false},"author":1,"featured_media":766,"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-1993","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>Valoraci\u00f3 d&#039;empreses a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Valoraci\u00f3 independent d&#039;empreses i participacions per a compravendes, separaci\u00f3 de socis, her\u00e8ncies i litigis. 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