{"id":1994,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1994"},"modified":"2026-10-21T08:54:13","modified_gmt":"2026-10-21T06:54:13","slug":"plans-viabilitat","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/plans-viabilitat\/","title":{"rendered":"Plans de viabilitat i reestructuraci\u00f3 financera"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1994\" class=\"elementor elementor-1994 elementor-34\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e5db16 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"2e5db16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c9995cc e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"c9995cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-de97b38 e-con-full ca-split e-flex e-con e-parent\" data-id=\"de97b38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-952a9d1 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"952a9d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d267ae ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2d267ae\" 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; Plans de viabilitat<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7116657 elementor-widget elementor-widget-html\" data-id=\"7116657\" 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-5c1d042 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"5c1d042\" 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\">Plans de viabilitat i reestructuraci\u00f3 financera<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c31db7 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2c31db7\" 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>L&#8217;ajudem a saber si la seva empresa \u00e9s viable, amb quines mesures i en quin termini, i a presentar-ho amb hip\u00f2tesis realistes davant de bancs, socis, inversors o creditors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33ff74f e-con-full ca-btns e-flex e-con e-parent\" data-id=\"33ff74f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7e6d7 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"5b7e6d7\" 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-f5d0455 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f5d0455\" 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-3371c7f elementor-widget elementor-widget-html\" data-id=\"3371c7f\" 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>TRLC \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-0673c9e e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"0673c9e\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-5c2d051 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5c2d051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-22363dd e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"22363dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cd63473 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"cd63473\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec563ba elementor-widget elementor-widget-html\" data-id=\"ec563ba\" 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-dd52809 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"dd52809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-90ec0a8 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"90ec0a8\" 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-ac715f9 elementor-widget elementor-widget-html\" data-id=\"ac715f9\" 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>Un pla de viabilitat \u00e9s un document que, a partir de la situaci\u00f3 real de l'empresa, projecta vendes, marges, tresoreria i deute per concloure si pot atendre les seves obligacions i amb quines mesures. S'utilitza per llan\u00e7ar un projecte, obtenir finan\u00e7ament o negociar amb els creditors. Si hi ha dificultats, \u00e9s la base dels instruments preconcursals del text ref\u00f3s de la Llei concursal, reformat per la Llei 16\/2022, que permeten negociar un pla de reestructuraci\u00f3 des de la probabilitat d'insolv\u00e8ncia.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e627514 elementor-widget elementor-widget-html\" data-id=\"e627514\" 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-45588bc elementor-widget elementor-widget-html\" data-id=\"45588bc\" 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>Un <strong>pla de viabilitat<\/strong> respon amb n\u00fameros una pregunta senzilla: aquesta empresa, o aquest projecte, pot generar prou caixa per atendre els seus compromisos i crear valor? Parteix de la situaci\u00f3 econ\u00f2mica i financera actual, fixa hip\u00f2tesis expl\u00edcites de vendes, marges, costos, inversions i finan\u00e7ament, i projecta el compte de resultats, el balan\u00e7 i, sobretot, la tresoreria dels pr\u00f2xims anys.<\/p><p>Assessorem la direcci\u00f3 en dos tipus de situacions. En els <strong>plans de negoci<\/strong>, per a nous projectes, inversions o l'entrada de finan\u00e7ament, analitzem la solidesa de les hip\u00f2tesis, la coher\u00e8ncia del model de negoci i la seva capacitat de generar valor, i les contrastem amb refer\u00e8ncies sectorials i amb el que esperen els inversors. En la <strong>reestructuraci\u00f3 financera<\/strong>, quan apareixen p\u00e8rdues recurrents, tensions de tresoreria o un endeutament excessiu, dissenyem les mesures que permeten recuperar l'equilibri i les convertim en un pla que es pugui negociar.<\/p><p>El valor del pla \u00e9s que sigui <strong>realista i verificable<\/strong>. Un pla optimista no conven\u00e7 un banc ni un creditor, ni tampoc l'auditor, que ha d'avaluar la valoraci\u00f3 de la direcci\u00f3 sobre la capacitat de l'empresa per continuar en funcionament. Ho expliquem en el nostre article sobre la <a href='\/ca\/blog\/nia-es-570-empresa-en-funcionament\/'>NIA-ES 570 i l'empresa en funcionament<\/a>. Un cop aprovat el pla, en podem acompanyar el seguiment mitjan\u00e7ant la nostra <a href='\/ca\/serveis\/participacio-comites\/'>participaci\u00f3 en el comit\u00e8 de direcci\u00f3<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74080a7 elementor-widget elementor-widget-html\" data-id=\"74080a7\" 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 amb p\u00e8rdues recurrents, fons de maniobra negatiu o previsions de tresoreria en vermell.<\/li><li>Societats el patrimoni net de les quals s'acosta a la meitat del capital social o hi ha caigut per sota.<\/li><li>Empreses que renegociaran el seu deute bancari o necessiten finan\u00e7ament nou.<\/li><li>Promotors de nous projectes o inversions que han de presentar un pla de negoci a socis, inversors o entitats financeres.<\/li><li>Administradors que es plantegen utilitzar els instruments preconcursals de la Llei concursal i necessiten un pla econ\u00f2mic s\u00f2lid.<\/li><li>Empreses que sol\u00b7liciten ajuts o subvencions que exigeixen acreditar la viabilitat del projecte.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32ebbfd elementor-widget elementor-widget-html\" data-id=\"32ebbfd\" 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 imposa amb car\u00e0cter general l'obligaci\u00f3 de tenir un pla de viabilitat, per\u00f2 la llei s\u00ed que fixa obligacions i terminis quan l'empresa entra en dificultats, i en tots aquests casos el pla \u00e9s l'eina per decidir amb dades.<\/p><p><strong>Causa de dissoluci\u00f3 per p\u00e8rdues.<\/strong> L'<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544#a363' target='_blank' rel='noopener'>art. 363.1.e) de la Llei de societats de capital<\/a> obliga a dissoldre la societat quan les p\u00e8rdues deixin el patrimoni net per sota de la meitat del capital social, llevat que el capital s'augmenti o es redueixi en la mesura suficient i sempre que no escaigui sol\u00b7licitar el concurs. Els administradors han de convocar la junta en el termini de dos mesos (art. 365) i, si no ho fan, poden respondre solid\u00e0riament de les obligacions socials posteriors (art. 367). No responen d'aquests deutes si, en aquest termini, comuniquen al jutjat l'exist\u00e8ncia de negociacions amb els creditors per assolir un pla de reestructuraci\u00f3 o sol\u00b7liciten el concurs (art. 367.3).<\/p><p><strong>Dret preconcursal.<\/strong> El <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859' target='_blank' rel='noopener'>text ref\u00f3s de la Llei concursal<\/a>, reformat per la <a href='https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-14580' target='_blank' rel='noopener'>Llei 16\/2022<\/a>, permet comunicar al jutjat l'obertura de negociacions amb els creditors i homologar un pla de reestructuraci\u00f3 quan el deutor es troba en probabilitat d'insolv\u00e8ncia, insolv\u00e8ncia imminent o insolv\u00e8ncia actual (art. 584). Hi ha <strong>probabilitat d'insolv\u00e8ncia<\/strong> quan \u00e9s objectivament previsible que, sense un pla de reestructuraci\u00f3, el deutor no podr\u00e0 complir regularment les obligacions que vencin en els pr\u00f2xims dos anys (art. 584.2); la insolv\u00e8ncia \u00e9s <strong>imminent<\/strong> quan preveu que no les podr\u00e0 complir en els tres mesos seg\u00fcents (art. 2.3). El pla de reestructuraci\u00f3 pot modificar l'actiu, el passiu o els fons propis, incloure la transmissi\u00f3 d'unitats productives o de l'empresa en funcionament i qualsevol canvi operatiu necessari (art. 614).<\/p><p>En certs sup\u00f2sits el jutge nomena un <strong>expert en la reestructuraci\u00f3<\/strong> (art. 672), per exemple quan ho demana el deutor o creditors que representin m\u00e9s del 50 % del passiu afectat, o quan es demana homologar un pla que s'imposa a classes de creditors o socis que no l'han votat. Per a microempreses hi ha un procediment especial (art. 685). En tot cas, el deutor ha de sol\u00b7licitar el concurs dins dels dos mesos seg\u00fcents a con\u00e8ixer o haver de con\u00e8ixer la seva insolv\u00e8ncia actual (art. 5.1).<\/p><p>El nostre paper \u00e9s econ\u00f2mic i financer: les decisions societ\u00e0ries i concursals requereixen assessorament jur\u00eddic, amb el qual ens coordinem. Si som els auditors de l'empresa, abans d'acceptar l'enc\u00e0rrec analitzem les incompatibilitats de la Llei 22\/2015, d'auditoria de comptes (arts. 14 a 16); en aquest cas la nostra intervenci\u00f3 es pot limitar a avaluar les previsions de la direcci\u00f3 dins de l'<a href='\/ca\/serveis\/auditoria-comptes-anuals\/'>auditoria de comptes anuals<\/a>.<\/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\">Patrimoni net inferior a la meitat del capital social<\/th><td>Art. 363.1.e) LSC<\/td><td>Causa de dissoluci\u00f3, llevat d'augment o reducci\u00f3 de capital suficient i sempre que no escaigui el concurs.<\/td><\/tr><tr><th scope=\"row\">Concorre causa de dissoluci\u00f3<\/th><td>Arts. 365 i 367 LSC<\/td><td>Convocar la junta en dos mesos; si no, responsabilitat solid\u00e0ria dels administradors pels deutes posteriors.<\/td><\/tr><tr><th scope=\"row\">Probabilitat d'insolv\u00e8ncia (horitz\u00f3 de dos anys)<\/th><td>Arts. 584 i 585 TRLC<\/td><td>Possible comunicaci\u00f3 de negociacions amb els creditors per assolir un pla de reestructuraci\u00f3.<\/td><\/tr><tr><th scope=\"row\">Pla de reestructuraci\u00f3<\/th><td>Arts. 614 i ss. TRLC<\/td><td>Modificaci\u00f3 de l'actiu, el passiu o els fons propis, venda d'unitats productives i canvis operatius; possible homologaci\u00f3 judicial.<\/td><\/tr><tr><th scope=\"row\">Insolv\u00e8ncia actual<\/th><td>Art. 5.1 TRLC<\/td><td>Deure de sol\u00b7licitar el concurs en els dos mesos seg\u00fcents a con\u00e8ixer-la o haver-la de con\u00e8ixer.<\/td><\/tr><tr><th scope=\"row\">Microempreses<\/th><td>Art. 685 TRLC<\/td><td>Procediment especial per a deutors amb menys de deu treballadors i volum de negoci inferior a 700.000 \u20ac o passiu inferior a 350.000 \u20ac.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ff694c elementor-widget elementor-widget-html\" data-id=\"2ff694c\" 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>Reestructuraci\u00f3 financera<\/h3><p>Avaluaci\u00f3 del sistema de cobraments i pagaments, pol\u00edtiques de pagament per millorar la tresoreria, an\u00e0lisi del cost financer i de les r\u00e0tios de solv\u00e8ncia, liquiditat i palanquejament, i reclassificaci\u00f3 o refinan\u00e7ament de pr\u00e9stecs.<\/p><\/div><div><h3>Plans de negoci<\/h3><p>Elaboraci\u00f3 o revisi\u00f3 de plans de negoci per a nous projectes, inversions o cerca de finan\u00e7ament, amb contrast d'hip\u00f2tesis amb refer\u00e8ncies sectorials i expectatives d'inversors.<\/p><\/div><div><h3>Previsi\u00f3 de tresoreria<\/h3><p>Previsions de tresoreria a curt termini, per exemple a 13 setmanes, i a dotze mesos o m\u00e9s, conciliades amb el pressupost i amb el calendari de venciments del deute.<\/p><\/div><div><h3>Plans per negociar amb creditors<\/h3><p>Pla econ\u00f2mic que serveix de base a la negociaci\u00f3 amb entitats financeres i creditors i als instruments preconcursals, en coordinaci\u00f3 amb els advocats del deutor.<\/p><\/div><div><h3>Fonts de finan\u00e7ament i subvencions<\/h3><p>Identificaci\u00f3 de fonts alternatives de finan\u00e7ament, incloses les subvencions, amb suport en la sol\u00b7licitud i el seguiment.<\/p><\/div><div><h3>Mesures societ\u00e0ries i de reorganitzaci\u00f3<\/h3><p>An\u00e0lisi econ\u00f2mica d'ampliacions de capital, capitalitzaci\u00f3 de cr\u00e8dits, fusions i escissions i planificaci\u00f3 tribut\u00e0ria de la reestructuraci\u00f3, amb el suport dels informes especials de l'auditor quan la llei els exigeix.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-690ca3b elementor-widget elementor-widget-html\" data-id=\"690ca3b\" 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>Diagn\u00f2stic<\/h3><p>An\u00e0lisi de la situaci\u00f3 econ\u00f2mica, financera i patrimonial, de la tresoreria i del deute, i identificaci\u00f3 de les causes de les dificultats. Orientatiu: d'1 a 2 setmanes.<\/p><\/li><li><b>02<\/b><h3>Hip\u00f2tesis i mesures<\/h3><p>Definici\u00f3 amb la direcci\u00f3 de les hip\u00f2tesis de vendes, marges i costos i de les mesures operatives i financeres, amb responsables i calendari.<\/p><\/li><li><b>03<\/b><h3>Projeccions integrades<\/h3><p>Model de compte de resultats, balan\u00e7 i tresoreria per a l'horitz\u00f3 del pla, amb escenaris base i advers i an\u00e0lisi de sensibilitat.<\/p><\/li><li><b>04<\/b><h3>Conclusi\u00f3 de viabilitat<\/h3><p>Avaluaci\u00f3 de si l'empresa pot atendre les seves obligacions, en quin termini i amb quines necessitats de finan\u00e7ament o de reestructuraci\u00f3 del deute.<\/p><\/li><li><b>05<\/b><h3>Presentaci\u00f3 i seguiment<\/h3><p>Suport en la presentaci\u00f3 del pla a bancs, socis o creditors i seguiment peri\u00f2dic del compliment real respecte del que s'ha previst.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a240916 elementor-widget elementor-widget-html\" data-id=\"a240916\" 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 i balan\u00e7 de sumes i saldos actualitzat.<\/li><li>Previsi\u00f3 de tresoreria disponible i extractes bancaris recents.<\/li><li>Detall del deute financer: p\u00f2lisses, pr\u00e9stecs, venciments, garanties i condicions (covenants).<\/li><li>Antiguitat de saldos de clients i prove\u00efdors i deutes amb l'Administraci\u00f3 tribut\u00e0ria i la Seguretat Social.<\/li><li>Pressupost de l'exercici, cartera de comandes i principals clients i mercats.<\/li><li>Detall d'exist\u00e8ncies per antiguitat i d'inversions previstes.<\/li><li>Plantilla i costos de personal.<\/li><li>Estatuts i composici\u00f3 del capital social, si es valoren mesures societ\u00e0ries.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Pla de viabilitat o pla de negoci amb diagn\u00f2stic, hip\u00f2tesis, mesures i conclusi\u00f3.<\/li><li>Model financer de compte de resultats, balan\u00e7 i tresoreria amb escenaris i sensibilitats.<\/li><li>Previsi\u00f3 de tresoreria operativa per al seguiment a curt termini.<\/li><li>Resum executiu per a bancs, socis, inversors o creditors.<\/li><li>Informes peri\u00f2dics de seguiment del pla, si es contracten.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0d9767 elementor-widget elementor-widget-html\" data-id=\"a0d9767\" 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-468c2b0 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"468c2b0\" 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-7391\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7391\" 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\">Quan necessita la meva empresa un pla de viabilitat?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7391\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7391\"><p>Quan hi ha p\u00e8rdues recurrents, el fons de maniobra \u00e9s negatiu, es preveuen problemes de tresoreria, es renegociar\u00e0 el deute o ho demana un banc o un inversor. Com m\u00e9s aviat es prepari, m\u00e9s opcions tindr\u00e0 l&#8217;empresa.<\/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-7392\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7392\" 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 un pla de negoci i un pla de viabilitat?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7392\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7392\"><p>El pla de negoci descriu i quantifica un projecte o una estrat\u00e8gia per captar inversi\u00f3 o finan\u00e7ament. El pla de viabilitat se centra a demostrar si l&#8217;empresa pot atendre les seves obligacions i amb quines mesures, i s&#8217;utilitza sobretot en situacions de dificultat o de refinan\u00e7ament.<\/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-7393\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7393\" 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\">Un pla de viabilitat evita el concurs de creditors?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7393\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7393\"><p>No ho garanteix. Permet saber si l&#8217;empresa \u00e9s viable i amb quines mesures, i \u00e9s la base per negociar amb els creditors o per utilitzar els instruments preconcursals de la Llei concursal, com la comunicaci\u00f3 de negociacions o el pla de reestructuraci\u00f3.<\/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-7394\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7394\" 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 la probabilitat d'insolv\u00e8ncia?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7394\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7394\"><p>Segons l&#8217;art. 584.2 del text ref\u00f3s de la Llei concursal, existeix quan \u00e9s objectivament previsible que, si no s&#8217;assoleix un pla de reestructuraci\u00f3, el deutor no podr\u00e0 complir regularment les obligacions que vencin en els pr\u00f2xims dos anys. Permet actuar abans d&#8217;arribar a la insolv\u00e8ncia.<\/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-7395\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7395\" 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 passa si el patrimoni net cau per sota de la meitat del capital social?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7395\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7395\"><p>\u00c9s causa legal de dissoluci\u00f3 (art. 363.1.e LSC). Els administradors han de convocar la junta en dos mesos per dissoldre la societat o per remoure&#8217;n la causa, per exemple amb una ampliaci\u00f3 de capital, i si no ho fan poden respondre dels deutes posteriors. Conv\u00e9 consultar un assessor jur\u00eddic tan bon punt es detecti.<\/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-7396\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7396\" 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'expert en la reestructuraci\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7396\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7396\"><p>\u00c9s un professional que nomena el jutge en els sup\u00f2sits de l&#8217;art. 672 del text ref\u00f3s de la Llei concursal, per exemple a petici\u00f3 del deutor o de creditors que representin m\u00e9s de la meitat del passiu afectat. Ha de tenir coneixements jur\u00eddics, financers i empresarials i experi\u00e8ncia en reestructuracions.<\/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-7397\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7397\" 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\">Em poden preparar el pla si s\u00f3n els meus auditors?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7397\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7397\"><p>Abans d&#8217;acceptar analitzem les incompatibilitats de la Llei d&#8217;auditoria. Si l&#8217;enc\u00e0rrec pogu\u00e9s afectar la nostra independ\u00e8ncia, no l&#8217;acceptarem i el nostre paper ser\u00e0 avaluar les seves previsions dins de l&#8217;auditoria de comptes anuals.<\/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\":\"Quan necessita la meva empresa un pla de viabilitat?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Quan hi ha p\\u00e8rdues recurrents, el fons de maniobra \\u00e9s negatiu, es preveuen problemes de tresoreria, es renegociar\\u00e0 el deute o ho demana un banc o un inversor. Com m\\u00e9s aviat es prepari, m\\u00e9s opcions tindr\\u00e0 l&#8217;empresa.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quina difer\\u00e8ncia hi ha entre un pla de negoci i un pla de viabilitat?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El pla de negoci descriu i quantifica un projecte o una estrat\\u00e8gia per captar inversi\\u00f3 o finan\\u00e7ament. El pla de viabilitat se centra a demostrar si l&#8217;empresa pot atendre les seves obligacions i amb quines mesures, i s&#8217;utilitza sobretot en situacions de dificultat o de refinan\\u00e7ament.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Un pla de viabilitat evita el concurs de creditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No ho garanteix. Permet saber si l&#8217;empresa \\u00e9s viable i amb quines mesures, i \\u00e9s la base per negociar amb els creditors o per utilitzar els instruments preconcursals de la Llei concursal, com la comunicaci\\u00f3 de negociacions o el pla de reestructuraci\\u00f3.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s la probabilitat d'insolv\\u00e8ncia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Segons l&#8217;art. 584.2 del text ref\\u00f3s de la Llei concursal, existeix quan \\u00e9s objectivament previsible que, si no s&#8217;assoleix un pla de reestructuraci\\u00f3, el deutor no podr\\u00e0 complir regularment les obligacions que vencin en els pr\\u00f2xims dos anys. Permet actuar abans d&#8217;arribar a la insolv\\u00e8ncia.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 passa si el patrimoni net cau per sota de la meitat del capital social?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s causa legal de dissoluci\\u00f3 (art. 363.1.e LSC). Els administradors han de convocar la junta en dos mesos per dissoldre la societat o per remoure&#8217;n la causa, per exemple amb una ampliaci\\u00f3 de capital, i si no ho fan poden respondre dels deutes posteriors. Conv\\u00e9 consultar un assessor jur\\u00eddic tan bon punt es detecti.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s l'expert en la reestructuraci\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s un professional que nomena el jutge en els sup\\u00f2sits de l&#8217;art. 672 del text ref\\u00f3s de la Llei concursal, per exemple a petici\\u00f3 del deutor o de creditors que representin m\\u00e9s de la meitat del passiu afectat. Ha de tenir coneixements jur\\u00eddics, financers i empresarials i experi\\u00e8ncia en reestructuracions.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Em poden preparar el pla si s\\u00f3n els meus auditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Abans d&#8217;acceptar analitzem les incompatibilitats de la Llei d&#8217;auditoria. Si l&#8217;enc\\u00e0rrec pogu\\u00e9s afectar la nostra independ\\u00e8ncia, no l&#8217;acceptarem i el nostre paper ser\\u00e0 avaluar les seves previsions dins de l&#8217;auditoria de comptes anuals.<\\\/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-d2351cd elementor-widget elementor-widget-html\" data-id=\"d2351cd\" 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-2020-4859\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 1\/2020, text ref\u00f3s de la Llei concursal (arts. 2, 5, 584, 585, 614, 672 i 685)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-14580\" target=\"_blank\" rel=\"noopener\">Llei 16\/2022, de 5 de setembre, de reforma del text ref\u00f3s de la Llei concursal<\/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 (arts. 363, 365 i 367)<\/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><\/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-7591fcd ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"7591fcd\" 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-088a88f e-con-full ca-sec e-flex e-con e-parent\" data-id=\"088a88f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c05c2b9 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"c05c2b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5879b73 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"5879b73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2102e30 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2102e30\" 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-944ff71 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"944ff71\" 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-17c594e e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"17c594e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-40df002 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"40df002\" 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-d2f9f8b elementor-widget elementor-widget-html\" data-id=\"d2f9f8b\" 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-f9e9c07 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f9e9c07\" 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-ee5e4a4 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"ee5e4a4\" 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-ae0ff38 elementor-widget elementor-widget-html\" data-id=\"ae0ff38\" 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-eb36ce9 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"eb36ce9\" 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-ac6fcdc e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac6fcdc\" 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-609dcfa elementor-widget elementor-widget-html\" data-id=\"609dcfa\" 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-5e904f4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5e904f4\" 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-b7d6441 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b7d6441\" 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-5cf3683 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5cf3683\" 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-8704e99 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8704e99\" 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-3dd672a elementor-widget elementor-widget-html\" data-id=\"3dd672a\" 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-edd66d1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"edd66d1\" 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-2ef2846 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2ef2846\" 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-4f40d8d elementor-widget elementor-widget-html\" data-id=\"4f40d8d\" 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-109a6be ca-gowrap elementor-widget elementor-widget-html\" data-id=\"109a6be\" 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-c3b1798 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c3b1798\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b8273d8 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b8273d8\" 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-0b8aa74 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"0b8aa74\" 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 plans de viabilitat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2e0ec2 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"b2e0ec2\" 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-edcf2bb e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"edcf2bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5bad3 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1b5bad3\" 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-7ccc662 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"7ccc662\" 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>Plans de viabilitat, plans de negoci i reestructuraci\u00f3 financera: tresoreria, deute i mesures per negociar a temps amb bancs i creditors.<\/p>\n","protected":false},"author":1,"featured_media":296,"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-1994","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>Plans de viabilitat a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Plans de viabilitat, plans de negoci i reestructuraci\u00f3 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