{"id":1995,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1995"},"modified":"2026-10-21T08:54:12","modified_gmt":"2026-10-21T06:54:12","slug":"proves-pericials","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/proves-pericials\/","title":{"rendered":"Proves pericials econ\u00f2miques i forenses"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1995\" class=\"elementor elementor-1995 elementor-35\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0d71d7 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"e0d71d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1cbd3eb e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"1cbd3eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cc54550 e-con-full ca-split e-flex e-con e-parent\" data-id=\"cc54550\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4a2d718 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"4a2d718\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd6993f ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"fd6993f\" 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; Pericials i forenses<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c68090e elementor-widget elementor-widget-html\" data-id=\"c68090e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Defensar <b>05<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25d876c ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"25d876c\" 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\">Proves pericials econ\u00f2miques i forenses<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eee2eda ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"eee2eda\" 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>Elaborem dict\u00e0mens pericials econ\u00f2mics, comptables i forenses, independents i t\u00e8cnicament s\u00f2lids, i els defensem en el judici.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa075be e-con-full ca-btns e-flex e-con e-parent\" data-id=\"fa075be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbcede0 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"dbcede0\" 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-f017c35 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f017c35\" 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-1158fb2 elementor-widget elementor-widget-html\" data-id=\"1158fb2\" 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>Defensar<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>LEC \u00b7 LECrim<\/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-7243843 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"7243843\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-8ab0747 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"8ab0747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1248db4 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"1248db4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e7bbb67 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e7bbb67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-654f729 elementor-widget elementor-widget-html\" data-id=\"654f729\" 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-f4d6168 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"f4d6168\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-848ff45 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"848ff45\" 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-f1e5989 elementor-widget elementor-widget-html\" data-id=\"f1e5989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En resum<\/b>La prova pericial econ\u00f2mica aporta al proc\u00e9s els coneixements comptables i financers que el jutge necessita per valorar fets o quantificar imports. En el proc\u00e9s civil la regulen els arts. 335 i seg\u00fcents de la Llei d'enjudiciament civil, que exigeixen al perit declarar que actua amb la m\u00e0xima objectivitat possible; en el penal, la Llei d'enjudiciament criminal. Intervenim en procediments judicials, arbitrals i concursals i en investigacions de frau.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fc78f8 elementor-widget elementor-widget-html\" data-id=\"4fc78f8\" 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-8f14808 elementor-widget elementor-widget-html\" data-id=\"8f14808\" 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>informe pericial econ\u00f2mic<\/strong> \u00e9s un dictamen t\u00e8cnic que analitza fets amb transcend\u00e8ncia econ\u00f2mica (saldos, fluxos de diners, resultats, valors, danys) i els explica de manera comprensible per a qui ha de decidir: un jutge, un \u00e0rbitre o la mateixa empresa. La seva utilitat dep\u00e8n de dues coses: el rigor t\u00e8cnic de l'an\u00e0lisi i la capacitat del perit per defensar-lo davant de preguntes i objeccions.<\/p><p>A Controlaudit estem especialitzats en pericial econ\u00f2mica i forense. El nostre equip integra experts en finances, comptabilitat i auditoria, i col\u00b7laborem amb professionals d'\u00e0rees t\u00e8cniques com la ciberseguretat, l'enginyeria o el medi ambient quan l'assumpte ho requereix. Assistim empreses, despatxos d'advocats i \u00f2rgans judicials en procediments judicials i arbitrals, processos concursals i preconcursals i en la prevenci\u00f3 i investigaci\u00f3 de fraus.<\/p><p>La pericial <strong>forense<\/strong> va un pas m\u00e9s enll\u00e0 de la comptable: reconstrueix operacions, segueix el rastre dels diners (cash tracing), identifica irregularitats i obt\u00e9 i custodia evid\u00e8ncies digitals de manera que es puguin utilitzar en un procediment. Elaborem informes pericials, dict\u00e0mens econ\u00f2mics i financers, verificacions comptables i valoracions econ\u00f2miques plenament defensables.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f708e6e elementor-widget elementor-widget-html\" data-id=\"f708e6e\" 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>Despatxos d'advocats que necessiten quantificar una reclamaci\u00f3 o rebatre l'informe pericial de la part contr\u00e0ria.<\/li><li>Empreses que sospiten d'un frau intern, una desviaci\u00f3 de fons o irregularitats comptables.<\/li><li>Socis i administradors en conflictes societaris: rendici\u00f3 de comptes, repartiment de resultats o valor de participacions.<\/li><li>Parts en reclamacions de danys i perjudicis i lucre cessant per incompliments contractuals o actes il\u00b7l\u00edcits.<\/li><li>Compradors i venedors en disputes sobre ajustos de preu, comptes de tancament o garanties despr\u00e9s d'una compravenda d'empreses.<\/li><li>Creditors, deutors i professionals que intervenen en procediments concursals i preconcursals.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84306e7 elementor-widget elementor-widget-html\" data-id=\"84306e7\" 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><strong>Proc\u00e9s civil.<\/strong> L'<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323#a335' target='_blank' rel='noopener'>art. 335 de la Llei d'enjudiciament civil<\/a> permet a les parts aportar dict\u00e0mens de perits quan calguin coneixements cient\u00edfics, t\u00e8cnics o pr\u00e0ctics per valorar fets rellevants. En emetre el dictamen, el perit ha de manifestar, sota jurament o promesa de dir veritat, que ha actuat i actuar\u00e0 amb la <strong>m\u00e0xima objectivitat possible<\/strong>, tenint en compte tant el que pugui afavorir com el que pugui perjudicar qualsevol de les parts, i que coneix les sancions penals en qu\u00e8 podria inc\u00f3rrer si incompl\u00eds el seu deure.<\/p><p>Els dict\u00e0mens de part s'aporten amb la demanda o la contestaci\u00f3 (art. 336). Si no \u00e9s possible, s'han d'anunciar en aquests escrits i aportar tan bon punt se'n disposi i, en tot cas, cinc dies abans de l'audi\u00e8ncia pr\u00e8via en el judici ordinari o en trenta dies des de la demanda o la contestaci\u00f3 en el judici verbal (art. 337.1). Les parts tamb\u00e9 poden demanar que el tribunal designi un perit (art. 339). Els perits han de tenir el t\u00edtol oficial que correspongui a la mat\u00e8ria i ser experts acreditats en aquesta (art. 340).<\/p><p>En el judici, el perit pot ser cridat a exposar o explicar el seu dictamen, a respondre preguntes i objeccions sobre el m\u00e8tode, les premisses i les conclusions i a sotmetre's a la cr\u00edtica del perit contrari (arts. 337.2 i 347). Els perits de part no poden ser recusats, per\u00f2 s\u00ed tatxats per causes com el parentiu amb les parts o l'inter\u00e8s en l'assumpte (arts. 124 i 343). El tribunal valora els dict\u00e0mens segons les regles de la <strong>sana cr\u00edtica<\/strong> (art. 348).<\/p><p><strong>Proc\u00e9s penal.<\/strong> La <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1882-6036#a456' target='_blank' rel='noopener'>Llei d'enjudiciament criminal<\/a> preveu l'informe pericial en la fase d'instrucci\u00f3 quan calen coneixements cient\u00edfics o art\u00edstics (arts. 456 i seg\u00fcents) i la declaraci\u00f3 dels perits en el judici oral, on contesten les preguntes i repreguntes de les parts (arts. 723 a 725).<\/p><p><strong>Concurs de creditors.<\/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> dona lloc a q\u00fcestions en qu\u00e8 la pericial econ\u00f2mica \u00e9s habitual, com la determinaci\u00f3 de la data de la insolv\u00e8ncia, l'an\u00e0lisi d'operacions pr\u00e8vies al concurs o l'evoluci\u00f3 patrimonial de la societat.<\/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\">Dictamen de part en proc\u00e9s civil<\/th><td>Arts. 335 a 337 LEC<\/td><td>Jurament d'objectivitat; aportaci\u00f3 amb la demanda o la contestaci\u00f3 o, si no \u00e9s possible, en els terminis de l'art. 337.<\/td><\/tr><tr><th scope=\"row\">Perit designat pel tribunal<\/th><td>Arts. 339 i 346 LEC<\/td><td>Designaci\u00f3 a inst\u00e0ncia de part; dictamen escrit i possible intervenci\u00f3 en el judici o la vista.<\/td><\/tr><tr><th scope=\"row\">Condicions del perit<\/th><td>Art. 340 LEC<\/td><td>T\u00edtol oficial corresponent a la mat\u00e8ria i experi\u00e8ncia acreditada.<\/td><\/tr><tr><th scope=\"row\">Intervenci\u00f3 en el judici<\/th><td>Arts. 347 i 348 LEC<\/td><td>Explicaci\u00f3, preguntes, objeccions i cr\u00edtica del perit contrari; valoraci\u00f3 segons la sana cr\u00edtica.<\/td><\/tr><tr><th scope=\"row\">Tatxes del perit de part<\/th><td>Arts. 124 i 343 LEC<\/td><td>Causes com el parentiu, l'inter\u00e8s en l'assumpte o la depend\u00e8ncia d'una de les parts.<\/td><\/tr><tr><th scope=\"row\">Proc\u00e9s penal<\/th><td>Arts. 456 i ss. i 723 a 725 LECrim<\/td><td>Informe pericial en la instrucci\u00f3 i examen dels perits en el judici oral.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13ec365 elementor-widget elementor-widget-html\" data-id=\"13ec365\" 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>Procediments judicials i arbitrals<\/h3><p>Dict\u00e0mens econ\u00f2mics i comptables per a processos civils, mercantils, penals i arbitratges: an\u00e0lisi de saldos i moviments, determinaci\u00f3 de resultats i patrimoni net i liquidacions contractuals.<\/p><\/div><div><h3>Concursal i preconcursal<\/h3><p>An\u00e0lisi de l'evoluci\u00f3 patrimonial i financera, de la data i les causes de la insolv\u00e8ncia i d'operacions anteriors al concurs, aix\u00ed com suport econ\u00f2mic en processos de reestructuraci\u00f3.<\/p><\/div><div><h3>Investigaci\u00f3 de fraus<\/h3><p>Detecci\u00f3 i an\u00e0lisi d'irregularitats comptables, apropiacions indegudes, facturaci\u00f3 fict\u00edcia i conflictes d'inter\u00e8s, amb quantificaci\u00f3 del perjudici i proposta de millores de control.<\/p><\/div><div><h3>Cash tracing<\/h3><p>Reconstrucci\u00f3 del rastre dels diners a trav\u00e9s de comptes bancaris, societats i tercers per identificar el dest\u00ed dels fons i la seva possible recuperaci\u00f3.<\/p><\/div><div><h3>Evid\u00e8ncies digitals<\/h3><p>Obtenci\u00f3, preservaci\u00f3 i cust\u00f2dia d'evid\u00e8ncies electr\u00f2niques (correus, fitxers comptables, bases de dades) amb garanties d'integritat, en col\u00b7laboraci\u00f3 amb especialistes en ciberseguretat.<\/p><\/div><div><h3>Danys i lucre cessant<\/h3><p>Quantificaci\u00f3 del dany emergent i del lucre cessant, ajustos de preu i garanties en compravendes d'empreses i valoracions econ\u00f2miques per utilitzar-les en el proc\u00e9s.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e309b04 elementor-widget elementor-widget-html\" data-id=\"e309b04\" 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>An\u00e0lisi pr\u00e8via i conflictes<\/h3><p>Estudiem l'assumpte, l'objecte de la per\u00edcia i els terminis processals, i comprovem que no hi ha conflictes d'inter\u00e8s ni causes que comprometin la nostra independ\u00e8ncia o objectivitat.<\/p><\/li><li><b>02<\/b><h3>Delimitaci\u00f3 de l'enc\u00e0rrec<\/h3><p>Fixem amb el client i el seu advocat les q\u00fcestions que ha de respondre el dictamen, la documentaci\u00f3 necess\u00e0ria i el calendari per arribar a temps als terminis d'aportaci\u00f3.<\/p><\/li><li><b>03<\/b><h3>Obtenci\u00f3 i an\u00e0lisi de la informaci\u00f3<\/h3><p>Revisi\u00f3 de la comptabilitat, la documentaci\u00f3 banc\u00e0ria, els contractes i les evid\u00e8ncies digitals, amb tra\u00e7abilitat de cada dada utilitzada. El termini dep\u00e8n del volum d'informaci\u00f3.<\/p><\/li><li><b>04<\/b><h3>Emissi\u00f3 del dictamen<\/h3><p>Informe escrit amb objecte, fonts, metodologia, an\u00e0lisi i conclusions, i la manifestaci\u00f3 d'objectivitat que exigeix la llei.<\/p><\/li><li><b>05<\/b><h3>Ratificaci\u00f3 i defensa en judici<\/h3><p>Preparaci\u00f3 i compareixen\u00e7a en el judici, la vista o l'audi\u00e8ncia arbitral per explicar el dictamen i respondre les preguntes de les parts i del tribunal.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd869a7 elementor-widget elementor-widget-html\" data-id=\"fd869a7\" 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>Demanda, contestaci\u00f3 i altres escrits processals rellevants, o descripci\u00f3 del conflicte si encara no hi ha procediment.<\/li><li>Comptabilitat dels exercicis afectats: llibres diari i major, balan\u00e7os de sumes i saldos i comptes anuals.<\/li><li>Extractes bancaris i justificants de cobraments i pagaments.<\/li><li>Contractes, factures, comandes i correspond\u00e8ncia relacionats amb els fets.<\/li><li>Informes pericials de la part contr\u00e0ria, si n'hi ha.<\/li><li>Actes d'\u00f2rgans socials i documentaci\u00f3 societ\u00e0ria quan es tracti de conflictes entre socis.<\/li><li>Suports digitals o accessos a sistemes quan calgui obtenir evid\u00e8ncies electr\u00f2niques.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Dictamen pericial econ\u00f2mic o forense, signat i amb la manifestaci\u00f3 d'objectivitat de l'art. 335.2 LEC quan s'aporti a un proc\u00e9s civil.<\/li><li>Annexos amb c\u00e0lculs, fonts i tra\u00e7abilitat de la informaci\u00f3 utilitzada.<\/li><li>Informe de contrast o r\u00e8plica sobre el dictamen de la part contr\u00e0ria, si s'encarrega.<\/li><li>Ratificaci\u00f3 i defensa del dictamen en el judici, la vista o l'audi\u00e8ncia arbitral.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a175f elementor-widget elementor-widget-html\" data-id=\"56a175f\" 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-f7a56dd ca-faq elementor-widget elementor-widget-accordion\" data-id=\"f7a56dd\" 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-2591\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2591\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qu\u00e8 \u00e9s un informe pericial econ\u00f2mic?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2591\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2591\"><p>\u00c9s un dictamen elaborat per un expert en comptabilitat, finances o auditoria que analitza fets amb transcend\u00e8ncia econ\u00f2mica i quantifica imports perqu\u00e8 el jutge o l&#8217;\u00e0rbitre els puguin valorar. En el proc\u00e9s civil es regula en els arts. 335 i seg\u00fcents de la Llei d&#8217;enjudiciament civil.<\/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-2592\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2592\" 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 s'ha de presentar l'informe pericial en un judici civil?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2592\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2592\"><p>Amb car\u00e0cter general, amb la demanda o la contestaci\u00f3. Si no \u00e9s possible, s&#8217;ha d&#8217;anunciar en aquests escrits i aportar tan bon punt se&#8217;n disposi i, en tot cas, cinc dies abans de l&#8217;audi\u00e8ncia pr\u00e8via en el judici ordinari o en trenta dies des de la demanda o la contestaci\u00f3 en el judici verbal (art. 337.1 LEC).<\/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-2593\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2593\" 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\">El perit de part \u00e9s independent?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2593\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2593\"><p>Encara que el contracti una de les parts, la llei li exigeix declarar sota jurament o promesa que actua amb la m\u00e0xima objectivitat possible, tenint en compte el que afavoreix i el que perjudica cada part (art. 335.2 LEC). A m\u00e9s, pot ser tatxat si t\u00e9 inter\u00e8s en l&#8217;assumpte o relaci\u00f3 amb les parts. Un dictamen parcial perd credibilitat davant del tribunal.<\/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-2594\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2594\" 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 vol dir ratificar l'informe pericial?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2594\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2594\"><p>\u00c9s la compareixen\u00e7a del perit en el judici o la vista per confirmar el seu dictamen, explicar-lo i respondre les preguntes i objeccions de les parts i del tribunal. La Llei d&#8217;enjudiciament civil regula aquesta intervenci\u00f3 en els arts. 337.2 i 347.<\/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-2595\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2595\" 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 cash tracing?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2595\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2595\"><p>\u00c9s el seguiment del rastre dels diners: es reconstrueixen els moviments de fons entre comptes, societats i persones per identificar-ne l&#8217;origen i el dest\u00ed. \u00c9s habitual en investigacions de frau, en conflictes societaris i en procediments concursals.<\/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-2596\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2596\" 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\">Com es calcula el lucre cessant?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2596\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2596\"><p>S&#8217;estima el guany que s&#8217;ha deixat d&#8217;obtenir a conseq\u00fc\u00e8ncia del fet dany\u00f3s, comparant la situaci\u00f3 real amb la que hi hauria hagut sense aquest fet. Requereix dades hist\u00f2riques, hip\u00f2tesis raonables i la deducci\u00f3 dels costos que no s&#8217;han arribat a suportar.<\/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-2597\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2597\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Poden actuar com a perits en un assumpte d'una empresa que auditen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2597\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2597\"><p>Abans d&#8217;acceptar qualsevol enc\u00e0rrec pericial analitzem els possibles conflictes d&#8217;inter\u00e8s i les exig\u00e8ncies d&#8217;independ\u00e8ncia de la normativa d&#8217;auditoria. Si hi ha un conflicte o una causa de tatxa, no acceptarem 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-2598\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2598\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Poden actuar davant de jutjats de tot Espanya?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2598\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2598\"><p>S\u00ed. Atenem enc\u00e0rrecs a tot Espanya, amb compareixen\u00e7a presencial o, quan el tribunal ho acorda, per videoconfer\u00e8ncia.<\/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\":\"Qu\\u00e8 \\u00e9s un informe pericial econ\\u00f2mic?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s un dictamen elaborat per un expert en comptabilitat, finances o auditoria que analitza fets amb transcend\\u00e8ncia econ\\u00f2mica i quantifica imports perqu\\u00e8 el jutge o l&#8217;\\u00e0rbitre els puguin valorar. En el proc\\u00e9s civil es regula en els arts. 335 i seg\\u00fcents de la Llei d&#8217;enjudiciament civil.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quan s'ha de presentar l'informe pericial en un judici civil?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Amb car\\u00e0cter general, amb la demanda o la contestaci\\u00f3. Si no \\u00e9s possible, s&#8217;ha d&#8217;anunciar en aquests escrits i aportar tan bon punt se&#8217;n disposi i, en tot cas, cinc dies abans de l&#8217;audi\\u00e8ncia pr\\u00e8via en el judici ordinari o en trenta dies des de la demanda o la contestaci\\u00f3 en el judici verbal (art. 337.1 LEC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"El perit de part \\u00e9s independent?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Encara que el contracti una de les parts, la llei li exigeix declarar sota jurament o promesa que actua amb la m\\u00e0xima objectivitat possible, tenint en compte el que afavoreix i el que perjudica cada part (art. 335.2 LEC). A m\\u00e9s, pot ser tatxat si t\\u00e9 inter\\u00e8s en l&#8217;assumpte o relaci\\u00f3 amb les parts. Un dictamen parcial perd credibilitat davant del tribunal.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 vol dir ratificar l'informe pericial?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s la compareixen\\u00e7a del perit en el judici o la vista per confirmar el seu dictamen, explicar-lo i respondre les preguntes i objeccions de les parts i del tribunal. La Llei d&#8217;enjudiciament civil regula aquesta intervenci\\u00f3 en els arts. 337.2 i 347.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 \\u00e9s el cash tracing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s el seguiment del rastre dels diners: es reconstrueixen els moviments de fons entre comptes, societats i persones per identificar-ne l&#8217;origen i el dest\\u00ed. \\u00c9s habitual en investigacions de frau, en conflictes societaris i en procediments concursals.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Com es calcula el lucre cessant?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S&#8217;estima el guany que s&#8217;ha deixat d&#8217;obtenir a conseq\\u00fc\\u00e8ncia del fet dany\\u00f3s, comparant la situaci\\u00f3 real amb la que hi hauria hagut sense aquest fet. Requereix dades hist\\u00f2riques, hip\\u00f2tesis raonables i la deducci\\u00f3 dels costos que no s&#8217;han arribat a suportar.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Poden actuar com a perits en un assumpte d'una empresa que auditen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Abans d&#8217;acceptar qualsevol enc\\u00e0rrec pericial analitzem els possibles conflictes d&#8217;inter\\u00e8s i les exig\\u00e8ncies d&#8217;independ\\u00e8ncia de la normativa d&#8217;auditoria. Si hi ha un conflicte o una causa de tatxa, no acceptarem l&#8217;enc\\u00e0rrec.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Poden actuar davant de jutjats de tot Espanya?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. Atenem enc\\u00e0rrecs a tot Espanya, amb compareixen\\u00e7a presencial o, quan el tribunal ho acorda, per videoconfer\\u00e8ncia.<\\\/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-1744dde elementor-widget elementor-widget-html\" data-id=\"1744dde\" 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-2000-323\" target=\"_blank\" rel=\"noopener\">Llei 1\/2000, de 7 de gener, d'enjudiciament civil (arts. 124, 335 a 348)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1882-6036\" target=\"_blank\" rel=\"noopener\">Reial decret de 14 de setembre de 1882, Llei d'enjudiciament criminal (arts. 456 i ss. i 723 a 725)<\/a><\/li><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<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, de 20 de juliol, d'auditoria de comptes<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bae842 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"3bae842\" 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-4d25ecb e-con-full ca-sec e-flex e-con e-parent\" data-id=\"4d25ecb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bf70a21 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bf70a21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1f9bc1f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"1f9bc1f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f000a ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c7f000a\" 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-ff006af ca-h2 elementor-widget elementor-widget-heading\" data-id=\"ff006af\" 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-5c7651b e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"5c7651b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-168b00b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"168b00b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f69e16d elementor-widget elementor-widget-html\" data-id=\"f69e16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-665082c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"665082c\" 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\">Auditoria de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c687d3d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c687d3d\" 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>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc0216c elementor-widget elementor-widget-html\" data-id=\"dc0216c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-297a72e ca-gowrap elementor-widget elementor-widget-html\" data-id=\"297a72e\" 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-d1d745a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d1d745a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-sector-public\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51f4e48 elementor-widget elementor-widget-html\" data-id=\"51f4e48\" 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 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f856eaf ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f856eaf\" 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\">Auditoria del sector p\u00fablic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e1e2c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"46e1e2c\" 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>Auditoria especialitzada d&#8217;acord amb les Normes d&#8217;auditoria del sector p\u00fablic (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a634671 elementor-widget elementor-widget-html\" data-id=\"a634671\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Assist\u00e8ncia econ\u00f2mica i comptable a ens locals<\/span><span>Gesti\u00f3 patrimonial d'ens locals<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c04ff51 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c04ff51\" 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-480baaf e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"480baaf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/informes-especials\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-238a76e elementor-widget elementor-widget-html\" data-id=\"238a76e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447d9e4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"447d9e4\" 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\">Informes especials<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-533f608 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"533f608\" 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>\u00c0mplia gamma d&#8217;informes especials i serveis d&#8217;assegurament adaptats a les seves necessitats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87c1d6a elementor-widget elementor-widget-html\" data-id=\"87c1d6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Revisi\u00f3 limitada (ISRE 2400)<\/span><span>Procediments acordats (ISRS 4400)<\/span><span>Ampliaci\u00f3 i reducci\u00f3 de capital<\/span><span>Compensaci\u00f3 de cr\u00e8dits<\/span><span>Aportacions no diner\u00e0ries<\/span><span>Transformaci\u00f3 de societats<\/span><span>Fusions i escissions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3064cb5 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3064cb5\" 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-5c70dc0 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"5c70dc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1ac2577 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1ac2577\" 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-e314fbc ca-h2 elementor-widget elementor-widget-heading\" data-id=\"e314fbc\" 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 pericials i forenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4d8e6c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c4d8e6c\" 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-77ca9c7 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"77ca9c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dc9e53 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"6dc9e53\" 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-276dc1e ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"276dc1e\" 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>Informes pericials econ\u00f2mics i forenses per a judicis civils, penals, concursals i arbitratges: frau, cash tracing, danys i lucre cessant.<\/p>\n","protected":false},"author":1,"featured_media":770,"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-1995","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>Proves pericials econ\u00f2miques a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Informes pericials econ\u00f2mics i forenses per a judicis civils, penals, concursals i arbitratges: frau, cash tracing, danys i lucre cessant.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/serveis\/proves-pericials\/\" \/>\n<meta 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