{"id":2289,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2289"},"modified":"2026-10-27T17:51:48","modified_gmt":"2026-10-27T16:51:48","slug":"%e8%a3%9c%e5%8a%a9%e9%87%91%e7%9b%a3%e6%9f%bb","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e8%a3%9c%e5%8a%a9%e9%87%91%e7%9b%a3%e6%9f%bb\/","title":{"rendered":"\u88dc\u52a9\u91d1\u76e3\u67fb\u3068\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2289\" class=\"elementor elementor-2289 elementor-27\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7858e5 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c7858e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element 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class=\"elementor-element elementor-element-ef6e95a elementor-widget elementor-widget-html\" data-id=\"ef6e95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u8a3c\u660e <b>02<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f5653 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"20f5653\" 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\">\u88dc\u52a9\u91d1\u76e3\u67fb\u3068\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb9c99 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cb9c99\" 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>\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u4ea4\u4ed8\u898f\u7a0b\u3067\u6c42\u3081\u3089\u308c\u308b\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6574\u3048\u3001\u671f\u9650\u5185\u306b\u5b9f\u7e3e\u5831\u544a\u304c\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226b43c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"226b43c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7845 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"24d7845\" 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=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\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\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \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-4489f23 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4489f23\" 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-0b3e315 elementor-widget elementor-widget-html\" data-id=\"0b3e315\" 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>\u5206\u91ce<\/small><b>\u8a3c\u660e<\/b><\/div><div><small>\u5bfe\u5fdc\u5730\u57df<\/small><b>\u30b9\u30da\u30a4\u30f3\u5168\u571f<\/b><\/div><div><small>\u6cd5\u7684\u67a0\u7d44\u307f<\/small><b>\u6cd5\u5f8b\u7b2c38\/2003\u53f7 \u00b7 EHA\/1434\/2007<\/b><\/div><div><small>\u4e8b\u52d9\u6240<\/small><b>ROAC\u767b\u9332\u756a\u53f7S1604<\/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-fb6f37a e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fb6f37a\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-39f7d28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"39f7d28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe93078 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"fe93078\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c6331 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e4c6331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0fa8a6 elementor-widget elementor-widget-html\" data-id=\"f0fa8a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u3053\u306e\u30da\u30fc\u30b8\u306e\u5185\u5bb9\"><p>\u3053\u306e\u30da\u30fc\u30b8\u306e\u5185\u5bb9<\/p><ul><li><a href=\"#que-es\">\u6982\u8981<\/a><\/li><li><a href=\"#para-quien\">\u5bfe\u8c61<\/a><\/li><li><a href=\"#marco-legal\">\u6cd5\u7684\u67a0\u7d44\u307f<\/a><\/li><li><a href=\"#incluye\">\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/a><\/li><li><a href=\"#como-trabajamos\">\u696d\u52d9\u306e\u9032\u3081\u65b9<\/a><\/li><li><a href=\"#documentacion\">\u5fc5\u8981\u66f8\u985e<\/a><\/li><li><a href=\"#preguntas\">\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/a><\/li><li><a href=\"#base-legal\">\u6cd5\u7684\u6839\u62e0<\/a><\/li><li><a href=\"#articulos\">\u95a2\u9023\u8a18\u4e8b<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-517c1f2 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"517c1f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-492fdd7 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"492fdd7\" 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-92b19f0 elementor-widget elementor-widget-html\" data-id=\"92b19f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u8981\u70b9<\/b>\u88dc\u52a9\u91d1\u76e3\u67fb\u3068\u306f\u3001\u30b9\u30da\u30a4\u30f3\u76e3\u67fb\u4eba\u516c\u5f0f\u767b\u9332\u7c3f\uff08ROAC\uff09\u306b\u696d\u52d9\u5f93\u4e8b\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u305f\u76e3\u67fb\u4eba\u304c\u3001\u52c5\u4ee4\u7b2c887\/2006\u53f7\u7b2c74\u6761\u304a\u3088\u3073\u547d\u4ee4EHA\/1434\/2007\u306b\u5f93\u3044\u3001\u516c\u7684\u52a9\u6210\u91d1\u306e\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\uff08cuenta justificativa\uff09\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u4ea4\u4ed8\u898f\u7a0b\u307e\u305f\u306f\u516c\u52df\u8981\u9818\u304c\u3053\u306e\u5b9f\u7e3e\u5831\u544a\u306e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3068\u306f\u5225\u306e\u3082\u306e\u3067\u3001\u3053\u3061\u3089\u3082\u56e3\u4f53\u304c1\u4e8b\u696d\u5e74\u5ea6\u306b600,000\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u7fa9\u52d9\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08\u52c5\u4ee4\u7b2c2\/2021\u53f7\u8ffd\u52a0\u898f\u5b9a\u7b2c2\uff09\u3002\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d7e8a elementor-widget elementor-widget-html\" data-id=\"e1d7e8a\" 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>Controlaudit\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u78ba\u8a8d \u00b7 ROAC\u767b\u9332\u756a\u53f7S1604\u306e\u76e3\u67fb\u4e8b\u52d9\u6240 \u00b7 2026\u5e7410\u670813\u65e5\u66f4\u65b0<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5514fab elementor-widget elementor-widget-html\" data-id=\"5514fab\" 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\">\u6982\u8981<\/h2><p>\u88dc\u52a9\u91d1\u306e\u5b9f\u7e3e\u5831\u544a\u3092<strong>\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3092\u6dfb\u4ed8\u3057\u305f\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8<\/strong>\u306e\u65b9\u5f0f\u3067\u884c\u3046\u5834\u5408\u3001\u53d7\u7d66\u8005\u306f\u4e8b\u696d\u5b9f\u7e3e\u5831\u544a\u66f8\u3068\u7c21\u6613\u7d4c\u7406\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u30b9\u30da\u30a4\u30f3\u76e3\u67fb\u4eba\u516c\u5f0f\u767b\u9332\u7c3f\uff08ROAC\uff09\u306b\u696d\u52d9\u5f93\u4e8b\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u305f\u76e3\u67fb\u4eba\u304c\u3001\u4ea4\u4ed8\u898f\u7a0b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7bc4\u56f2\u3067\u305d\u306e\u5831\u544a\u66f8\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c887\/2006\u53f7\u7b2c74\u6761<\/a>\uff09\u3002\u305d\u306e\u4ee3\u308f\u308a\u306b\u3001\u884c\u653f\u6a5f\u95a2\u306f\u53d7\u7d66\u8005\u304c\u63d0\u51fa\u3059\u3079\u304d\u60c5\u5831\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p><p>\u696d\u52d9\u306f\u3001\u3053\u306e\u7a2e\u306e\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u696d\u52d9\u3092\u5b9a\u3081\u305f<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">2007\u5e745\u670817\u65e5\u4ed8\u547d\u4ee4EHA\/1434\/2007<\/a>\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3057\u307e\u3059\u3002\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u306a\u304f\u3001\u610f\u898b\u3082\u8868\u660e\u3057\u307e\u305b\u3093\u3002\u76e3\u67fb\u4eba\u306f\u7279\u5b9a\u306e\u624b\u7d9a\uff08\u652f\u51fa\u3068\u652f\u6255\u3001\u4e8b\u696d\u3068\u306e\u95a2\u9023\u6027\u3001\u914d\u8ce6\u57fa\u6e96\u3001\u5fc5\u8981\u306a\u5834\u5408\u306e3\u793e\u898b\u7a4d\u308a\u3001\u4e8b\u696d\u306e\u8ca1\u6e90\u3068\u306a\u308b\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3084\u52a9\u6210\u91d1\u306e\u78ba\u8a8d\uff09\u3092\u5b9f\u65bd\u3057\u3001\u4ea4\u4ed8\u6a5f\u95a2\u304c\u5b9f\u7e3e\u5831\u544a\u3092\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u3001\u767a\u898b\u3057\u305f\u4e8b\u5b9f\u3092\u5831\u544a\u3057\u307e\u3059\u3002<\/p><p>ROAC\u306b\u767b\u9332\u756a\u53f7S1604\u3067\u767b\u9332\u3055\u308c\u305f\u76e3\u67fb\u4e8b\u52d9\u6240\u3067\u3042\u308bControlaudit Auditores Certificados\u306f\u3001\u30b9\u30da\u30a4\u30f3\u5168\u571f\u306e\u53d7\u7d66\u8005\u3092\u5bfe\u8c61\u306b\u3001\u56fd\u3001\u81ea\u6cbb\u5dde\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u88dc\u52a9\u91d1\u3084EU\u8cc7\u91d1\u306b\u3088\u308b\u88dc\u52a9\u91d1\u306e\u5b9f\u7e3e\u5831\u544a\u66f8\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3066\u3044\u307e\u3059\u3002\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3082\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b03f64 elementor-widget elementor-widget-html\" data-id=\"2b03f64\" 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\">\u5bfe\u8c61<\/h2><\/div><ul class=\"ca-checks\"><li>\u56fd\u306e\u4e00\u822c\u884c\u653f\u6a5f\u95a2\u3001\u5404\u81ea\u6cbb\u5dde\u3001\u307e\u305f\u306f\u305d\u306e\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u6a5f\u95a2\u304b\u3089\u52a9\u6210\u91d1\u3092\u53d7\u3051\u3001\u4ea4\u4ed8\u898f\u7a0b\u3067ROAC\u767b\u9332\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u4f01\u696d\u3002<\/li><li>\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u3068\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u306b\u3088\u308b\u5b9f\u7e3e\u5831\u544a\u304c\u5fc5\u8981\u306aEU\u8cc7\u91d1\uff08\u30b9\u30da\u30a4\u30f3\u5fa9\u8208\u30fb\u5909\u9769\u30fb\u5f37\u9771\u5316\u8a08\u753b\uff08PRTR\uff09\u3001\u6b27\u5dde\u5730\u57df\u958b\u767a\u57fa\u91d1\uff08FEDER\uff09\u3001\u7d4c\u6e08\u5fa9\u8208\u30fb\u5909\u9769\u6226\u7565\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\uff08PERTE\uff09\uff09\u306e\u53d7\u7d66\u8005\u3002<\/li><li>\u8907\u6570\u5e74\u5ea6\u3001\u8907\u6570\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u307e\u305f\u306f\u8907\u96d1\u306a\u4eba\u4ef6\u8cbb\u9805\u76ee\u3092\u4f34\u3046\u7814\u7a76\u958b\u767a\u30fb\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\uff08I+D+i\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u4f01\u696d\u3084\u7814\u7a76\u6a5f\u95a2\u3002<\/li><li>\u516c\u7684\u88dc\u52a9\u91d1\u3067\u6d3b\u52d5\u8cc7\u91d1\u3092\u8cc4\u3046\u8ca1\u56e3\u3001\u5354\u4f1a\u3001\u975e\u55b6\u5229\u56e3\u4f53\u3001\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u3002<\/li><li>1\u4e8b\u696d\u5e74\u5ea6\u306b600,000\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u88dc\u52a9\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3082\u5fc5\u8981\u306a\u56e3\u4f53\u3002<\/li><li>\u88dc\u6b63\u8981\u6c42\u3084\u4e8b\u5f8c\u691c\u67fb\u3092\u53d7\u3051\u3001\u5b9f\u7e3e\u5831\u544a\u306e\u66f8\u985e\u3092\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u53d7\u7d66\u8005\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bcfc84 elementor-widget elementor-widget-html\" data-id=\"8bcfc84\" 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\">\u6cd5\u7684\u67a0\u7d44\u307f<\/h2><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">\u30b9\u30da\u30a4\u30f32003\u5e7411\u670817\u65e5\u6cd5\u5f8b\u7b2c38\/2003\u53f7\u300c\u88dc\u52a9\u91d1\u4e00\u822c\u6cd5\u300d<\/a>\u306f\u3001\u53d7\u7d66\u8005\u306e\u7fa9\u52d9\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u76ee\u7684\u306e\u9054\u6210\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u3001\u691c\u67fb\u30fb\u76e3\u7763\u306b\u5fdc\u3058\u308b\u3053\u3068\u3001\u76e3\u7763\u306e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u671f\u9593\u4e2d\u306f\u8a3c\u62e0\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\uff08\u7b2c14\u67611\u9805\uff09\u3001\u652f\u51fa\u304c\u5c11\u984d\u5951\u7d04\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f3\u793e\u304b\u3089\u898b\u7a4d\u308a\u3092\u53d6\u308b\u3053\u3068\uff08\u7b2c31\u67613\u9805\uff09\u3067\u3059\u3002\u884c\u653f\u6a5f\u95a2\u304c\u8fd4\u9084\u3092\u8a8d\u5b9a\u3059\u308b\u6a29\u5229\u306f4\u5e74\u3067\u6642\u52b9\u3068\u306a\u308a\u307e\u3059\uff08\u7b2c39\u6761\uff09\u3002<\/p><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c887\/2006\u53f7<\/a>\u306f\u3001<strong>\u7b2c74\u6761<\/strong>\u3067\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3092\u6dfb\u4ed8\u3057\u305f\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u696d\u52d9\u5f93\u4e8b\u8005\u3068\u3057\u3066ROAC\u306b\u767b\u9332\u3055\u308c\u305f\u76e3\u67fb\u4eba\u3001\u7c21\u6613\u7d4c\u7406\u5831\u544a\u66f8\u3001\u4ea4\u4ed8\u898f\u7a0b\u306e\u7bc4\u56f2\u3067\u306e\u30ec\u30d3\u30e5\u30fc\u3067\u3059\u3002\u53d7\u7d66\u8005\u304c\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ea4\u4ed8\u898f\u7a0b\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u540c\u3058\u76e3\u67fb\u4eba\u304c\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3044\uff08\u7b2c74\u67612\u9805\uff09\u3001\u7fa9\u52d9\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u4ea4\u4ed8\u898f\u7a0b\u304c\u9078\u4efb\u3092\u4ea4\u4ed8\u6a5f\u95a2\u306b\u59d4\u306d\u3066\u3044\u306a\u3044\u9650\u308a\u53d7\u7d66\u8005\u81ea\u8eab\u304c\u76e3\u67fb\u4eba\u3092\u9078\u4efb\u3057\u307e\u3059\uff08\u7b2c74\u67613\u9805\uff09\u3002\u5831\u544a\u66f8\u306e\u8cbb\u7528\u306f\u3001\u4ea4\u4ed8\u898f\u7a0b\u306b\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u305d\u306e\u4e0a\u9650\u306e\u7bc4\u56f2\u3067\u88dc\u52a9\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c75\u6761\u306f\u3001\u4ea4\u4ed8\u898f\u7a0b\u306b\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u300160,000\u30e6\u30fc\u30ed\u672a\u6e80\u306e\u88dc\u52a9\u91d1\u306b\u3064\u3044\u3066\u7c21\u6613\u306a\u5b9f\u7e3e\u5831\u544a\u66f8\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/p><p>\u5fa9\u8208\u8a08\u753b\u306e\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">\u547d\u4ee4HFP\/1030\/2021<\/a>\u304c\u3001\u305d\u306e\u57f7\u884c\u306b\u95a2\u308f\u308b\u56e3\u4f53\u306b\u4e0d\u6b63\u9632\u6b62\u7b56\u306e\u8a08\u753b\u3068\u5229\u76ca\u76f8\u53cd\u306e\u7ba1\u7406\uff08\u7b2c6\u6761\uff09\u3001\u306a\u3089\u3073\u306b\u53d7\u7d66\u8005\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u7fa9\u52d9\uff08\u7b2c8\u6761\uff09\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u6cbb\u5dde\u306e\u52a9\u6210\u91d1\u306f\u305d\u308c\u305e\u308c\u306e\u4ea4\u4ed8\u898f\u7a0b\u3068\u516c\u52df\u8981\u9818\u306b\u5f93\u3044\u3001\u5b9f\u7e3e\u5831\u544a\u306e\u65b9\u5f0f\u3084\u57fa\u6e96\u5024\u3082\u305d\u308c\u3089\u304c\u5b9a\u3081\u308b\u305f\u3081\u3001\u500b\u5225\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u30b1\u30fc\u30b9<\/th><th>\u6839\u62e0\u898f\u5b9a<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u4ea4\u4ed8\u898f\u7a0b\u304c\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3092\u6dfb\u4ed8\u3057\u305f\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u3092\u6c42\u3081\u308b\u5834\u5408<\/th><td>\u52c5\u4ee4\u7b2c887\/2006\u53f7\u7b2c74\u6761\u3001\u547d\u4ee4EHA\/1434\/2007<\/td><td>\u696d\u52d9\u5f93\u4e8b\u8005\u3068\u3057\u3066ROAC\u306b\u767b\u9332\u3055\u308c\u305f\u76e3\u67fb\u4eba\u306b\u3088\u308b\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u306e\u5831\u544a\u66f8\u3068\u3001\u7c21\u6613\u7d4c\u7406\u5831\u544a\u66f8\u3002<\/td><\/tr><tr><th scope=\"row\">\u4ea4\u4ed8\u898f\u7a0b\u3067\u7c21\u6613\u306a\u5b9f\u7e3e\u5831\u544a\u66f8\u304c\u8a8d\u3081\u3089\u308c\u305f60,000\u30e6\u30fc\u30ed\u672a\u6e80\u306e\u88dc\u52a9\u91d1<\/th><td>\u52c5\u4ee4\u7b2c887\/2006\u53f7\u7b2c75\u6761<\/td><td>\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u306f\u4e0d\u8981\u3002\u4ea4\u4ed8\u6a5f\u95a2\u304c\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u306b\u3088\u308a\u78ba\u8a8d\u3002<\/td><\/tr><tr><th scope=\"row\">1\u4e8b\u696d\u5e74\u5ea6\u306b600,000\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1<\/th><td>\u52c5\u4ee4\u7b2c2\/2021\u53f7\uff08RLAC\uff09\u8ffd\u52a0\u898f\u5b9a\u7b2c2<\/td><td>\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u3001\u304a\u3088\u3073\u53d6\u5f15\u30fb\u6295\u8cc7\u304c\u5b9f\u65bd\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u6cd5\u5b9a\u76e3\u67fb\u3002<\/td><\/tr><tr><th scope=\"row\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u7fa9\u52d9\u304c\u3042\u308b\u53d7\u7d66\u8005<\/th><td>\u52c5\u4ee4\u7b2c887\/2006\u53f7\u7b2c74\u67612\u9805<\/td><td>\u4ea4\u4ed8\u898f\u7a0b\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u3001\u540c\u3058\u76e3\u67fb\u4eba\u304c\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u3092\u30ec\u30d3\u30e5\u30fc\u3002<\/td><\/tr><tr><th scope=\"row\">\u5fa9\u8208\u8a08\u753b\u306e\u8cc7\u91d1<\/th><td>\u547d\u4ee4HFP\/1030\/2021\u7b2c6\u6761\u30fb\u7b2c8\u6761<\/td><td>\u52a9\u6210\u91d1\u306e\u4ea4\u4ed8\u898f\u7a0b\u306b\u52a0\u3048\u3001\u4e0d\u6b63\u9632\u6b62\u8a08\u753b\u3001\u5229\u76ca\u76f8\u53cd\u306e\u7ba1\u7406\u3001\u53d7\u7d66\u8005\u306e\u8b58\u5225\u3002<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4e3a37 elementor-widget elementor-widget-html\" data-id=\"c4e3a37\" 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\">\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/h2><\/div><div class=\"ca-inc\"><div><h3>EU\u8cc7\u91d1<\/h3><p>\u5fa9\u8208\u8a08\u753b\uff08NextGenerationEU\uff09\u3001FEDER\u3001PERTE\u306e\u52a9\u6210\u91d1\u306b\u4fc2\u308b\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc\u3002\u5404\u7ba1\u7406\u6a5f\u95a2\u304c\u516c\u8868\u3059\u308b\u500b\u5225\u306e\u6307\u793a\u3092\u9069\u7528\u3057\u3001\u3053\u308c\u3089\u306e\u8cc7\u91d1\u306b\u56fa\u6709\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u7814\u7a76\u958b\u767a\u30fb\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\uff08I+D+i\uff09\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/h3><p>\u4eba\u4ef6\u8cbb\uff08\u914d\u8ce6\u6642\u9593\u3001\u4f5c\u696d\u65e5\u5831\u3001\u6642\u9593\u5358\u4fa1\uff09\u3001\u5916\u90e8\u59d4\u8a17\u3001\u6e1b\u4fa1\u511f\u5374\u3001\u9593\u63a5\u8cbb\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u7279\u306b\u5e74\u5ea6\u9593\u304a\u3088\u3073\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u9593\u306e\u533a\u5206\u306b\u6ce8\u610f\u3092\u6255\u3044\u307e\u3059\u3002<\/p><\/div><div><h3>\u81ea\u6cbb\u5dde\u306e\u52a9\u6210\u91d1<\/h3><p>\u5404\u81ea\u6cbb\u5dde\u304a\u3088\u3073\u305d\u306e\u6a5f\u95a2\u30fb\u90e8\u5c40\u306e\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3002\u516c\u52df\u3054\u3068\u306e\u30de\u30cb\u30e5\u30a2\u30eb\u3084\u5831\u544a\u66f8\u69d8\u5f0f\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u308c\u306b\u5f93\u3044\u307e\u3059\u3002<\/p><\/div><div><h3>\u975e\u55b6\u5229\u56e3\u4f53\u30fb\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0<\/h3><p>\u8ca1\u56e3\u3001\u5354\u4f1a\u3001\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u306b\u304a\u3051\u308b\u6d3b\u52d5\u88dc\u52a9\u91d1\u30fb\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u88dc\u52a9\u91d1\u306e\u30ec\u30d3\u30e5\u30fc\u3002\u4e00\u822c\u7ba1\u7406\u8cbb\u306e\u914d\u8ce6\u3084\u3001\u4ed6\u306e\u52a9\u6210\u91d1\u30fb\u53ce\u5165\u3068\u306e\u91cd\u8907\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u8907\u6570\u5e74\u5ea6\u306e\u88dc\u52a9\u91d1<\/h3><p>\u8907\u6570\u5e74\u5ea6\u306b\u308f\u305f\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3084\u90e8\u5206\u7684\u306a\u5b9f\u7e3e\u5831\u544a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u5404\u5831\u544a\u66f8\u3092\u904e\u53bb\u306e\u5831\u544a\u66f8\u3084\u4ea4\u4ed8\u6c7a\u5b9a\u3067\u627f\u8a8d\u3055\u308c\u305f\u5909\u66f4\u3068\u6574\u5408\u3055\u305b\u307e\u3059\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c092c5 elementor-widget elementor-widget-html\" data-id=\"3c092c5\" 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\">\u696d\u52d9\u306e\u9032\u3081\u65b9<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u4ea4\u4ed8\u898f\u7a0b\u3068\u4ea4\u4ed8\u6c7a\u5b9a\u306e\u5206\u6790<\/h3><p>\u4ea4\u4ed8\u898f\u7a0b\u3001\u516c\u52df\u8981\u9818\u3001\u4ea4\u4ed8\u6c7a\u5b9a\u304a\u3088\u3073\u305d\u306e\u5909\u66f4\u3092\u8aad\u307f\u3001\u5831\u544a\u66f8\u306e\u7bc4\u56f2\u3068\u5b9f\u7e3e\u5831\u544a\u306e\u671f\u9650\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u7d42\u4e86\u6642\u3067\u306f\u306a\u304f\u3001\u958b\u59cb\u6642\u306b\u884c\u3046\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p><\/li><li><b>02<\/b><h3>\u63d0\u6848\u3068\u5951\u7d04<\/h3><p>\u7bc4\u56f2\u306b\u5fdc\u3058\u305f\u63d0\u6848\u66f8\u3092\u304a\u9001\u308a\u3057\u3001\u547d\u4ee4EHA\/1434\/2007\u304c\u6c42\u3081\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002\u5831\u544a\u66f8\u306e\u8cbb\u7528\u304c\u88dc\u52a9\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u53cd\u6620\u3057\u307e\u3059\u3002<\/p><\/li><li><b>03<\/b><h3>\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306e\u53d7\u9818<\/h3><p>\u5fa1\u793e\u304c\u4e8b\u696d\u5b9f\u7e3e\u5831\u544a\u66f8\u3068\u7c21\u6613\u7d4c\u7406\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u5f53\u4e8b\u52d9\u6240\u304c\u7b2c74\u6761\u304a\u3088\u3073\u4ea4\u4ed8\u898f\u7a0b\u306e\u3059\u3079\u3066\u306e\u8981\u7d20\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/li><li><b>04<\/b><h3>\u30ec\u30d3\u30e5\u30fc\u4f5c\u696d<\/h3><p>\u8acb\u6c42\u66f8\u3001\u652f\u6255\u8a3c\u6191\u3001\u8cbb\u7528\u306e\u914d\u8ce6\u30013\u793e\u898b\u7a4d\u308a\u3001\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3001\u4ea4\u4ed8\u898f\u7a0b\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4ea4\u4ed8\u898f\u7a0b\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u30b5\u30f3\u30d7\u30ea\u30f3\u30b0\u3092\u9069\u7528\u3057\u307e\u3059\u3002\u76ee\u5b89\u3068\u306a\u308b\u671f\u9593\u306f\u3001\u91cf\u306b\u5fdc\u3058\u30661\uff5e3\u9031\u9593\u3067\u3059\u3002<\/p><\/li><li><b>05<\/b><h3>\u78ba\u8a8d\u66f8\u3068\u5831\u544a\u66f8<\/h3><p>\u53d7\u7d66\u8005\u304c\u78ba\u8a8d\u66f8\u306b\u7f72\u540d\u3057\u3001\u5f53\u4e8b\u52d9\u6240\u306f\u5b9f\u65bd\u3057\u305f\u624b\u7d9a\u3068\u767a\u898b\u4e8b\u5b9f\u3092\u8a18\u8f09\u3057\u305f\u5831\u544a\u66f8\u3092\u3001\u5b9f\u7e3e\u5831\u544a\u306e\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u767a\u884c\u3057\u307e\u3059\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a616efd elementor-widget elementor-widget-html\" data-id=\"a616efd\" 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\">\u5fc5\u8981\u66f8\u985e\u3068\u6210\u679c\u7269<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u3054\u63d0\u51fa\u3044\u305f\u3060\u304f\u8cc7\u6599<\/h3><ul><li>\u4ea4\u4ed8\u898f\u7a0b\u3001\u516c\u52df\u8981\u9818\u3001\u4ea4\u4ed8\u6c7a\u5b9a\u304a\u3088\u3073\u305d\u308c\u3089\u306e\u5909\u66f4\u3002<\/li><li>\u7f72\u540d\u6e08\u307f\u306e\u4e8b\u696d\u5b9f\u7e3e\u5831\u544a\u66f8\u3068\u7c21\u6613\u7d4c\u7406\u5831\u544a\u66f8\u3002<\/li><li>\u652f\u51fa\u30fb\u6295\u8cc7\u306e\u4e00\u89a7\u3068\u3001\u8acb\u6c42\u66f8\u307e\u305f\u306f\u540c\u7b49\u306e\u8a3c\u62e0\u529b\u3092\u6301\u3064\u66f8\u985e\u3002<\/li><li>\u652f\u6255\u8a3c\u6191\uff08\u9280\u884c\u53d6\u5f15\u660e\u7d30\u3001\u632f\u8fbc\u8a18\u9332\uff09\u3002<\/li><li>\u652f\u51fa\u304c\u5c11\u984d\u5951\u7d04\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u4ed5\u5165\u5148\u306e\u898b\u7a4d\u66f8\u3002<\/li><li>\u914d\u8ce6\u5bfe\u8c61\u306e\u4eba\u54e1\u306e\u7d66\u4e0e\u660e\u7d30\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u4f5c\u696d\u6642\u9593\u8a18\u9332\u3002<\/li><li>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u652f\u51fa\u3092\u8b58\u5225\u3067\u304d\u308b\u533a\u5206\u7d4c\u7406\u307e\u305f\u306f\u52d8\u5b9a\u30b3\u30fc\u30c9\u3002<\/li><li>\u540c\u3058\u6d3b\u52d5\u306e\u8ca1\u6e90\u3068\u306a\u308b\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3001\u52a9\u6210\u91d1\u3001\u88dc\u52a9\u91d1\u306e\u4e00\u89a7\u3002<\/li><li>\u516c\u7684\u8cc7\u91d1\u306b\u3088\u308b\u52a9\u6210\u3067\u3042\u308b\u3053\u3068\u306e\u5e83\u5831\u306b\u95a2\u3059\u308b\u8cc7\u6599\u3001\u304a\u3088\u3073EU\u8cc7\u91d1\u306e\u5834\u5408\u306f\u4ea4\u4ed8\u898f\u7a0b\u304c\u6c42\u3081\u308b\u4e0d\u6b63\u9632\u6b62\u95a2\u9023\u66f8\u985e\u3002<\/li><\/ul><\/div><div><h3>\u304a\u5c4a\u3051\u3059\u308b\u6210\u679c\u7269<\/h3><ul><li>\u547d\u4ee4EHA\/1434\/2007\u3001\u304a\u3088\u3073\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u516c\u52df\u306e\u69d8\u5f0f\u306b\u6e96\u62e0\u3057\u305f\u3001\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3002<\/li><li>\u5831\u544a\u66f8\u306e\u6dfb\u4ed8\u8cc7\u6599\u3068\u3057\u3066\u30ec\u30d3\u30e5\u30fc\u6e08\u307f\u306e\u7c21\u6613\u7d4c\u7406\u5831\u544a\u66f8\u3002<\/li><li>\u63d0\u51fa\u524d\u306b\u88dc\u6b63\u3067\u304d\u308b\u3088\u3046\u3001\u4f5c\u696d\u4e2d\u306b\u767a\u898b\u3057\u305f\u554f\u984c\u70b9\u306e\u3054\u5831\u544a\u3002<\/li><li>\u4eca\u5f8c\u306e\u5b9f\u7e3e\u5831\u544a\u3084\u6b21\u5e74\u5ea6\u306b\u5411\u3051\u305f\u66f8\u985e\u6574\u7406\u306e\u305f\u3081\u306e\u63d0\u8a00\u3002<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c60ae43 elementor-widget elementor-widget-html\" data-id=\"c60ae43\" 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\">\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a09f4 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b2a09f4\" 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-1871\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1871\" 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 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tabindex=\"0\">\u88dc\u52a9\u91d1\u3067\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1871\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" 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href=\\\"\\\/ja\\\/\\u304a\\u554f\\u3044\\u5408\\u308f\\u305b\\\/\\\">\\u304a\\u554f\\u3044\\u5408\\u308f\\u305b<\\\/a>\\u3044\\u305f\\u3060\\u3051\\u308c\\u3070\\u3001\\u63d0\\u6848\\u66f8\\u3092\\u3054\\u7528\\u610f\\u3057\\u307e\\u3059\\u3002<\\\/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-d50e61c elementor-widget elementor-widget-html\" data-id=\"d50e61c\" 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\">\u6cd5\u7684\u6839\u62e0<\/h2><p>\u3053\u306e\u30da\u30fc\u30b8\u3067\u5f15\u7528\u3057\u305f\u898f\u5b9a\uff08\u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\u3078\u306e\u30ea\u30f3\u30af\uff09\uff1a<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">2003\u5e7411\u670817\u65e5\u6cd5\u5f8b\u7b2c38\/2003\u53f7\u300c\u88dc\u52a9\u91d1\u4e00\u822c\u6cd5\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">2006\u5e747\u670821\u65e5\u52c5\u4ee4\u7b2c887\/2006\u53f7\u300c\u88dc\u52a9\u91d1\u4e00\u822c\u6cd5\u65bd\u884c\u898f\u5247\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">2007\u5e745\u670817\u65e5\u4ed8\u547d\u4ee4EHA\/1434\/2007\uff08\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306e\u30ec\u30d3\u30e5\u30fc\u306b\u304a\u3051\u308b\u76e3\u67fb\u4eba\u306e\u696d\u52d9\u57fa\u6e96\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">2021\u5e741\u670812\u65e5\u52c5\u4ee4\u7b2c2\/2021\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u65bd\u884c\u898f\u5247\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">2021\u5e749\u670829\u65e5\u4ed8\u547d\u4ee4HFP\/1030\/2021\uff08\u5fa9\u8208\u30fb\u5909\u9769\u30fb\u5f37\u9771\u5316\u8a08\u753b\u306e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">2015\u5e747\u670820\u65e5\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d<\/a><\/li><\/ul><p class=\"ca-note\">2026\u5e7410\u670813\u65e5\u6642\u70b9\u306e\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3059\u3002\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306e\u5206\u6790\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee31b6 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8ee31b6\" 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\">\u95a2\u9023\u8a18\u4e8b<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/ivace%e5%8a%a9%e6%88%90%e5%ae%9f%e7%b8%be%e5%a0%b1%e5%91%8a\/\"><small>2026\/10\/07 \u00b7 \u88dc\u52a9\u91d1\u3068EU\u8cc7\u91d1<\/small><b>IVACE+i\u306e\u52a9\u6210\uff1aROAC\u767b\u9332\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u306b\u3088\u308b\u5b9f\u7e3e\u5831\u544a\u306e\u65b9\u6cd5<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e8%a3%9c%e5%8a%a9%e9%87%91%e5%ae%9f%e7%b8%be%e5%a0%b1%e5%91%8a%e6%9b%b8%e7%9b%a3%e6%9f%bb\/\"><small>2026\/10\/06 \u00b7 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data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93e0ce0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"93e0ce0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c770f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"e4c770f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd71945 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"dd71945\" 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\">\u95a2\u9023\u30b5\u30fc\u30d3\u30b9<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704b11d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"704b11d\" 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\">\u3053\u3061\u3089\u3082\u304a\u3059\u3059\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01c512 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e01c512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b98095d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b98095d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ddd71 elementor-widget elementor-widget-html\" data-id=\"a8ddd71\" 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-58f04c1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"58f04c1\" 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\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3e8ef ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"fa3e8ef\" 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>\u6700\u9ad8\u6c34\u6e96\u306e\u54c1\u8cea\u3068\u5c02\u9580\u7684\u306a\u53b3\u683c\u3055\u3092\u3082\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5f4ed elementor-widget elementor-widget-html\" data-id=\"2d5f4ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u6cd5\u5b9a\u76e3\u67fb<\/span><span>\u4efb\u610f\u76e3\u67fb<\/span><span>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd5831 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bfd5831\" 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-398eb33 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"398eb33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u516c\u5171\u90e8\u9580\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-997d527 elementor-widget elementor-widget-html\" data-id=\"997d527\" 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-634da65 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"634da65\" 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\">\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac89b7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5ac89b7\" 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>NIA-ES\u306b\u57fa\u3065\u304f\u30b9\u30da\u30a4\u30f3\u516c\u5171\u90e8\u9580\u76e3\u67fb\u57fa\u6e96\uff08NIA-ES-SP\uff09\u306b\u6e96\u62e0\u3057\u305f\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a61179 elementor-widget elementor-widget-html\" data-id=\"1a61179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u7d4c\u6e08\u30fb\u4f1a\u8a08\u652f\u63f4<\/span><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8ca1\u7523\u7ba1\u7406<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed01e56 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed01e56\" 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-9fef765 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9fef765\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7279\u5225\u5831\u544a\u66f8\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf0f6c elementor-widget elementor-widget-html\" data-id=\"6bf0f6c\" 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-1dc0c34 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1dc0c34\" 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\">\u7279\u5225\u5831\u544a\u66f8<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d482c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"54d482c\" 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>\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u5e45\u5e83\u3044\u7279\u5225\u5831\u544a\u66f8\u304a\u3088\u3073\u4fdd\u8a3c\u696d\u52d9\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d11ec elementor-widget elementor-widget-html\" data-id=\"20d11ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\uff08ISRE 2400\uff09<\/span><span>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\uff08ISRS 4400\uff09<\/span><span>\u5897\u8cc7\u30fb\u6e1b\u8cc7<\/span><span>\u50b5\u6a29\u306e\u76f8\u6bba<\/span><span>\u73fe\u7269\u51fa\u8cc7<\/span><span>\u7d44\u7e54\u5909\u66f4<\/span><span>\u5408\u4f75\u30fb\u5206\u5272<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f24495 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2f24495\" 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-12a5023 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12a5023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bcea406 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcea406\" 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-a19de14 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a19de14\" 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\">\u88dc\u52a9\u91d1\u76e3\u67fb\u306e\u63d0\u6848\u66f8\u3092\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82bf77 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c82bf77\" 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>\u5fa1\u793e\u306e\u72b6\u6cc1\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002\u5f53\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u4eba\u304b\u3089\u3054\u9023\u7d61\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c12c17 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"4c12c17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4e0a4c ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e4e0a4c\" 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=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\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\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \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-bcb8a2b ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"bcb8a2b\" 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>\u88dc\u52a9\u91d1\u5b9f\u7e3e\u5831\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308bROAC\u767b\u9332\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\uff08\u52c5\u4ee4\u7b2c887\/2006\u53f7\u7b2c74\u6761\uff09\u3002EU\u8cc7\u91d1\u3001\u56fd\u30fb\u81ea\u6cbb\u5dde\u306e\u52a9\u6210\u91d1\u3001\u7814\u7a76\u958b\u767a\u306b\u5bfe\u5fdc\u3002<\/p>\n","protected":false},"author":1,"featured_media":304,"parent":2275,"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-2289","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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