{"id":1683,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1683"},"modified":"2026-10-21T08:57:45","modified_gmt":"2026-10-21T06:57:45","slug":"due-diligence","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/due-diligence\/","title":{"rendered":"Finansiell, skattem\u00e4ssig och arbetsr\u00e4ttslig due diligence"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1683\" class=\"elementor elementor-1683 elementor-32\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-959cf9f e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"959cf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd87c1a e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dd87c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d9cddc6 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d9cddc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6860463 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6860463\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34f7ead ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"34f7ead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Finansiell due diligence<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1144553 elementor-widget elementor-widget-html\" data-id=\"1144553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Beslut <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d90f0df ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d90f0df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Finansiell, skattem\u00e4ssig och arbetsr\u00e4ttslig due diligence<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-486c7b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"486c7b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi analyserar f\u00f6retaget som du ska k\u00f6pa eller investera i, s\u00e5 att du kan f\u00f6rhandla om pris och avtal med verifierade uppgifter och slipper \u00f6verraskningar efter tilltr\u00e4det.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410be6b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"410be6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d84b3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"25d84b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\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\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80ec839 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"80ec839\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9380d16 elementor-widget elementor-widget-html\" data-id=\"9380d16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Beslut<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>LGT \u00b7 ET \u00b7 LSC<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9300a2 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b9300a2\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-11a918d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"11a918d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41c1da2 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"41c1da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5543ad2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5543ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4008ae1 elementor-widget elementor-widget-html\" data-id=\"4008ae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ff9224 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"3ff9224\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34ba482 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"34ba482\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3338918 elementor-widget elementor-widget-html\" data-id=\"3338918\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Due diligence \u00e4r en oberoende genomg\u00e5ng av ett f\u00f6retag inf\u00f6r ett k\u00f6p, en investering eller en finansiering. Den \u00e4r inte lagstadgad, men det \u00e4r vedertagen praxis f\u00f6r att uppt\u00e4cka och kvantifiera risker innan avtalet skrivs under. I Spanien \u00e4r den s\u00e4rskilt viktig eftersom den som f\u00f6rv\u00e4rvar en verksamhet kan ta \u00f6ver skatteskulder (art. 42.1.c i den spanska allm\u00e4nna skattelagen, Ley General Tributaria) och arbetsr\u00e4ttsliga skulder (art. 44 i den spanska arbetstagarstadgan, Estatuto de los Trabajadores).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-691bfac elementor-widget elementor-widget-html\" data-id=\"691bfac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-becdcb1 elementor-widget elementor-widget-html\" data-id=\"becdcb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>En <strong>due diligence<\/strong> (f\u00f6retagsbesiktning) \u00e4r en f\u00f6rdjupad analys av ett bolags eller en verksamhets finansiella, skattem\u00e4ssiga och arbetsr\u00e4ttsliga situation, som g\u00f6rs innan en transaktion genomf\u00f6rs. Syftet \u00e4r inte att uttala sig om \u00e5rsbokslutet utan att besvara de fr\u00e5gor som investeraren st\u00e4ller sig: vad k\u00f6per jag egentligen, vilket \u00e5terkommande resultat genererar verksamheten, hur mycket skuld och r\u00f6relsekapital beh\u00f6vs och vilka eventualf\u00f6rpliktelser kan dyka upp efter tilltr\u00e4det.<\/p><p>P\u00e5 Controlaudit st\u00f6der vi investerare och koncerner med ett praktiskt och beslutsinriktat arbetss\u00e4tt. Vi samarbetar regelbundet med riskkapitalbolag, investeringsfonder och family offices och samlar de finansiella, skattem\u00e4ssiga och arbetsr\u00e4ttsliga omr\u00e5dena i ett och samma team f\u00f6r att ge en helhetsbild av transaktionen. Vi arbetar med transaktioner i hela Spanien.<\/p><p>Due diligence skiljer sig fr\u00e5n <a href='\/sv\/tjanster\/revision-arsbokslut\/'>revision av \u00e5rsbokslut<\/a> i fr\u00e5ga om syfte, omfattning och mottagare. Revisionen regleras av den spanska revisionslagen (lag 22\/2015) och NIA-ES, mynnar ut i ett uttalande om huruvida r\u00e4kenskaperna ger en r\u00e4ttvisande bild och riktar sig till bolaget sj\u00e4lvt och till tredje man i allm\u00e4nhet. Due diligence \u00e4r ett privat uppdrag vars omfattning best\u00e4ms av kunden: det fokuserar p\u00e5 fr\u00e5gor som p\u00e5verkar pris och avtal, anv\u00e4nder \u00e4ven information utanf\u00f6r bokf\u00f6ringen (budgetar, avtal, l\u00f6nelistor, protokoll) och rapporten l\u00e4mnas bara till uppdragsgivaren. De kompletterar d\u00e4rf\u00f6r varandra: ett reviderat bokslut underl\u00e4ttar genomg\u00e5ngen men ers\u00e4tter den inte.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc2efe elementor-widget elementor-widget-html\" data-id=\"cdc2efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>F\u00f6retag och koncerner som ska f\u00f6rv\u00e4rva ett bolag, en verksamhet eller en produktionsenhet.<\/li><li>Riskkapitalbolag, investeringsfonder och family offices som \u00f6verv\u00e4ger att g\u00e5 in som del\u00e4gare i ett f\u00f6retag.<\/li><li>S\u00e4ljare som vill f\u00f6rutse vad k\u00f6paren kommer att hitta genom en s\u00e4ljarens due diligence (vendor due diligence).<\/li><li>Del\u00e4gare som k\u00f6per ut en annan del\u00e4gare eller \u00e4ndrar \u00e4garstrukturen i ett familjef\u00f6retag.<\/li><li>Finansinstitut eller investerare som beh\u00f6ver kontrollera ett f\u00f6retags uppgifter innan de finansierar det.<\/li><li>F\u00f6retag som integrerar en konkurrent, leverant\u00f6r eller kund och beh\u00f6ver k\u00e4nna till dess eventualf\u00f6rpliktelser f\u00f6re en fusion.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7fb8d1 elementor-widget elementor-widget-html\" data-id=\"d7fb8d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">R\u00e4ttslig ram<\/h2><p>Ingen lag kr\u00e4ver att en due diligence genomf\u00f6rs. Det \u00e4r <strong>god praxis<\/strong> som skyddar k\u00f6paren och som ofta styr utformningen av k\u00f6peavtalet: s\u00e4ljarens utf\u00e4stelser och garantier, inneh\u00e5llna belopp eller sp\u00e4rrade medel (escrow) och prisjusteringar. Flera regler f\u00f6rklarar varf\u00f6r den \u00e4r s\u00e5 viktig i Spanien.<\/p><p>P\u00e5 skatteomr\u00e5det g\u00f6r <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a42' target='_blank' rel='noopener'>art. 42.1.c i lag 58\/2003, den spanska allm\u00e4nna skattelagen<\/a>, den som p\u00e5 vilken grund som helst \u00f6vertar en ekonomisk verksamhet solidariskt ansvarig f\u00f6r den tidigare innehavarens skattef\u00f6rpliktelser som h\u00e4rr\u00f6r fr\u00e5n verksamheten. Ansvaret kan begr\u00e4nsas om f\u00f6rv\u00e4rvaren, med den nuvarande innehavarens samtycke, beg\u00e4r det skuldintyg fr\u00e5n skattemyndigheten som avses i <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a175' target='_blank' rel='noopener'>art. 175.2 i samma lag<\/a>, vilket ska utf\u00e4rdas inom tre m\u00e5nader. Regeln g\u00e4ller inte f\u00f6rv\u00e4rv av enskilda tillg\u00e5ngar som inte g\u00f6r det m\u00f6jligt att forts\u00e4tta verksamheten, och inte heller f\u00f6rv\u00e4rv inom ett insolvensf\u00f6rfarande.<\/p><p>P\u00e5 det arbetsr\u00e4ttsliga omr\u00e5det f\u00f6reskriver <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430#a44' target='_blank' rel='noopener'>art. 44 i den spanska arbetstagarstadgan<\/a> att ett byte av innehavare av ett f\u00f6retag, ett arbetsst\u00e4lle eller en sj\u00e4lvst\u00e4ndig produktionsenhet inte i sig upph\u00e4ver anst\u00e4llningsf\u00f6rh\u00e5llandena: den nya arbetsgivaren intr\u00e4der i den tidigare arbetsgivarens arbetsr\u00e4ttsliga och socialf\u00f6rs\u00e4kringsr\u00e4ttsliga r\u00e4ttigheter och skyldigheter, och \u00f6verl\u00e5taren och f\u00f6rv\u00e4rvaren svarar solidariskt i tre \u00e5r f\u00f6r arbetsr\u00e4ttsliga f\u00f6rpliktelser som uppkommit f\u00f6re \u00f6verl\u00e5telsen och inte har fullgjorts.<\/p><p>N\u00e4r det som k\u00f6ps \u00e4r bolagets andelar eller aktier, och inte verksamheten, finns alla eventualf\u00f6rpliktelser kvar i det f\u00f6rv\u00e4rvade bolaget, och d\u00e4rf\u00f6r \u00e4r genomg\u00e5ngen lika n\u00f6dv\u00e4ndig. Juridiska fr\u00e5gor och avtalsskrivning hanteras av parternas juridiska r\u00e5dgivare, som vi samordnar oss med.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">K\u00f6p av en verksamhet eller r\u00f6relse<\/th><td>Art. 42.1.c lag 58\/2003, allm\u00e4nna skattelagen<\/td><td>F\u00f6rv\u00e4rvaren kan bli solidariskt ansvarig f\u00f6r den tidigare innehavarens skatteskulder som h\u00e4rr\u00f6r fr\u00e5n verksamheten.<\/td><\/tr><tr><th scope=\"row\">Begr\u00e4nsning av k\u00f6parens skatteansvar<\/th><td>Art. 175.2 lag 58\/2003, allm\u00e4nna skattelagen<\/td><td>Skuldintyg som beg\u00e4rs med innehavarens samtycke; skattemyndigheten ska utf\u00e4rda det inom tre m\u00e5nader.<\/td><\/tr><tr><th scope=\"row\">\u00d6verl\u00e5telse av f\u00f6retag, arbetsst\u00e4lle eller produktionsenhet<\/th><td>Art. 44 arbetstagarstadgan (kungligt lagstiftningsdekret 2\/2015)<\/td><td>Den nya arbetsgivaren intr\u00e4der i anst\u00e4llningsf\u00f6rh\u00e5llandena, och \u00f6verl\u00e5taren och f\u00f6rv\u00e4rvaren ansvarar solidariskt i tre \u00e5r.<\/td><\/tr><tr><th scope=\"row\">K\u00f6p av aktier eller andelar<\/th><td>Avtal mellan parterna<\/td><td>Eventualf\u00f6rpliktelserna stannar i bolaget: de t\u00e4cks genom utf\u00e4stelser, garantier och prisjusteringar.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a19e4 elementor-widget elementor-widget-html\" data-id=\"e6a19e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Finansiell due diligence<\/h3><p>Resultatets kvalitet (normaliserad och \u00e5terkommande EBITDA), analys av r\u00f6relsekapitalet och dess s\u00e4songsvariationer, finansiell nettoskuld och skuldliknande poster, \u00e5taganden utanf\u00f6r balansr\u00e4kningen och prognosernas rimlighet.<\/p><\/div><div><h3>Skattem\u00e4ssig due diligence<\/h3><p>Genomg\u00e5ng av de ej preskriberade r\u00e4kenskaps\u00e5ren f\u00f6r de viktigaste skatterna, skatterevisioner och tvister, transaktioner med n\u00e4rst\u00e5ende, skattem\u00e4ssiga underskott och skattefordringar samt risker f\u00f6r \u00f6vertagande av skatteskulder.<\/p><\/div><div><h3>Arbetsr\u00e4ttslig due diligence<\/h3><p>Personalstyrka, anst\u00e4llningsavtal och till\u00e4mpligt kollektivavtal, l\u00f6ner och s\u00e4rskilda \u00f6verenskommelser, socialf\u00f6rs\u00e4kringsavgifter, tvister och eventualf\u00f6rpliktelser till f\u00f6ljd av \u00f6verg\u00e5ngen enligt art. 44 i arbetstagarstadgan.<\/p><\/div><div><h3>Riskkapital och family offices<\/h3><p>Genomg\u00e5ngar anpassade till fondens eller family officets tidsplan och investeringskriterier, med fokus p\u00e5 kassafl\u00f6de, nettoskuld och de punkter som p\u00e5verkar investeringsmodellen.<\/p><\/div><div><h3>Vendor due diligence<\/h3><p>Genomg\u00e5ng p\u00e5 uppdrag av s\u00e4ljaren f\u00f6r att strukturera informationen, f\u00f6rutse k\u00f6parens iakttagelser och f\u00f6rsvara priset i f\u00f6rhandlingen.<\/p><\/div><div><h3>St\u00f6d vid f\u00f6rhandling och tilltr\u00e4de<\/h3><p>Oms\u00e4ttning av iakttagelserna till prisjusteringar, mekanismer med tilltr\u00e4desbalansr\u00e4kning eller fast referensdatum (locked box) och granskning av tilltr\u00e4desbalansr\u00e4kningarna, i samordning med de juridiska r\u00e5dgivarna.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d63b5 elementor-widget elementor-widget-html\" data-id=\"83d63b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Omfattning och sekretess<\/h3><p>Inledande m\u00f6te f\u00f6r att f\u00f6rst\u00e5 transaktionen och fastst\u00e4lla vilka omr\u00e5den som ska granskas, v\u00e4sentlighetsniv\u00e5 och tidsplan. Undertecknande av sekretessavtal och uppdragsavtal. Riktv\u00e4rde: 1 vecka.<\/p><\/li><li><b>02<\/b><h3>Informationsbeg\u00e4ran och datarum<\/h3><p>Vi skickar en prioriterad lista med informationsbeg\u00e4ran och arbetar i det virtuella datarum (data room) som s\u00e4ljaren st\u00e4ller till f\u00f6rfogande, med l\u00f6pande registrering av vad som har kommit in och vad som saknas.<\/p><\/li><li><b>03<\/b><h3>Analys och m\u00f6ten med ledningen<\/h3><p>Finansiell, skattem\u00e4ssig och arbetsr\u00e4ttslig genomg\u00e5ng, intervjuer med m\u00e5lbolagets ledning och uppf\u00f6ljning av fr\u00e5gor och svar. Riktv\u00e4rde: 3\u20136 veckor beroende p\u00e5 storlek och komplexitet.<\/p><\/li><li><b>04<\/b><h3>Prelimin\u00e4r rapport med iakttagelser<\/h3><p>Vi presenterar de v\u00e4sentliga fr\u00e5gorna sorterade efter p\u00e5verkan, med ber\u00e4knad effekt p\u00e5 priset och f\u00f6rslag p\u00e5 hur de ska hanteras i avtalet.<\/p><\/li><li><b>05<\/b><h3>Slutrapport och st\u00f6d vid tilltr\u00e4det<\/h3><p>Vi l\u00e4mnar den slutliga rapporten och kan, om du \u00f6nskar, st\u00f6dja dig i f\u00f6rhandlingen, granska avtalet ur ett ekonomiskt perspektiv och bist\u00e5 med justeringarna vid tilltr\u00e4det.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae40b0 elementor-widget elementor-widget-html\" data-id=\"0ae40b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>\u00c5rsbokslut f\u00f6r de tre senaste r\u00e4kenskaps\u00e5ren, med revisionsber\u00e4ttelser om s\u00e5dana finns.<\/li><li>R\u00e5balanser och huvudb\u00f6cker f\u00f6r den analyserade perioden och f\u00f6r innevarande r\u00e4kenskaps\u00e5r.<\/li><li>Budget, aff\u00e4rsplan och finansiella prognoser med tillh\u00f6rande antaganden.<\/li><li>Specifikation av finansiell skuld, krediter, borgens\u00e5taganden, leasingavtal och st\u00e4llda s\u00e4kerheter.<\/li><li>Skattedeklarationer f\u00f6r de ej preskriberade r\u00e4kenskaps\u00e5ren och korrespondens med skattemyndigheten.<\/li><li>Personalf\u00f6rteckning, avtal med ledande befattningshavare, till\u00e4mpligt kollektivavtal och underlag f\u00f6r socialf\u00f6rs\u00e4kringsavgifter.<\/li><li>V\u00e4sentliga avtal med kunder, leverant\u00f6rer och finansi\u00e4rer, inklusive klausuler om \u00e4garf\u00f6r\u00e4ndring (change of control).<\/li><li>Protokoll fr\u00e5n bolagsorganen, p\u00e5g\u00e5ende tvister och mottagna krav.<\/li><li>\u00c5ldersanalys av kundfordringar, lager och leverant\u00f6rsskulder.<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Due diligence-rapport med sammanfattning och iakttagelser sorterade efter betydelse.<\/li><li>Analys av normaliserad EBITDA, r\u00f6relsekapital och finansiell nettoskuld med tillh\u00f6rande justeringar.<\/li><li>Sammanst\u00e4llning av skattem\u00e4ssiga och arbetsr\u00e4ttsliga eventualf\u00f6rpliktelser med uppskattade belopp.<\/li><li>F\u00f6rslag p\u00e5 prisjusteringar och p\u00e5 punkter som b\u00f6r t\u00e4ckas i avtalet (garantier, inneh\u00e5llna belopp, villkor).<\/li><li>Presentation av slutsatserna f\u00f6r dig och dina r\u00e5dgivare.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f700aa7 elementor-widget elementor-widget-html\" data-id=\"f700aa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11f9dfb ca-faq elementor-widget elementor-widget-accordion\" data-id=\"11f9dfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c4r due diligence obligatorisk vid k\u00f6p av ett f\u00f6retag?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><p>Nej. Ingen lag kr\u00e4ver det, men det \u00e4r vedertagen praxis vid f\u00f6retagsf\u00f6rv\u00e4rv och investeringar. Det g\u00f6r att du k\u00e4nner till riskerna innan du skriver under och kan f\u00f6rhandla om pris och avtalsgarantier med verifierade uppgifter.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1882\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1882\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r skillnaden mellan en due diligence och en revision?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1882\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1882\"><p>Revisionen inneb\u00e4r ett uttalande om huruvida \u00e5rsbokslutet ger en r\u00e4ttvisande bild, i enlighet med den spanska revisionslagen och NIA-ES. En due diligence inneh\u00e5ller inget s\u00e5dant uttalande: den fokuserar p\u00e5 det som p\u00e5verkar transaktionen, till exempel \u00e5terkommande resultat, nettoskuld, r\u00f6relsekapital och eventualf\u00f6rpliktelser, och rapporten \u00e4r bara avsedd f\u00f6r uppdragsgivaren.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1883\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1883\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Hur l\u00e5ng tid tar en due diligence?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1883\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1883\"><p>Det beror p\u00e5 f\u00f6retagets storlek, antalet omr\u00e5den och hur snabbt informationen l\u00e4mnas. En finansiell genomg\u00e5ng av ett litet eller medelstort f\u00f6retag kan bli klar p\u00e5 n\u00e5gra veckor; transaktioner med flera bolag eller omr\u00e5den tar l\u00e4ngre tid. Tidsplanen fastst\u00e4lls n\u00e4r omfattningen best\u00e4ms.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1884\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1884\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r normaliserad EBITDA?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1884\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1884\"><p>Det \u00e4r r\u00f6relseresultatet f\u00f6re avskrivningar justerat f\u00f6r int\u00e4kter och kostnader som inte \u00e4r \u00e5terkommande, som inte h\u00f6r till verksamheten eller som inte \u00e4r marknadsm\u00e4ssiga, till exempel extraordin\u00e4ra avg\u00e5ngsvederlag eller ers\u00e4ttningar till del\u00e4gare som avviker fr\u00e5n marknadsniv\u00e5. Det \u00e4r det vanliga underlaget f\u00f6r att s\u00e4tta priset n\u00e4r multiplar anv\u00e4nds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1885\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1885\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Om jag k\u00f6per andelarna, tar jag d\u00e5 \u00f6ver bolagets skulder?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1885\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1885\"><p>Bolaget \u00e4r detsamma och beh\u00e5ller d\u00e4rf\u00f6r alla sina skulder och eventualf\u00f6rpliktelser, \u00e4ven skattem\u00e4ssiga och arbetsr\u00e4ttsliga. D\u00e4rf\u00f6r granskas de f\u00f6re k\u00f6pet och man skyddar sig i avtalet genom utf\u00e4stelser och garantier, inneh\u00e5llen k\u00f6peskilling eller prisjusteringar.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1886\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1886\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Och om jag bara k\u00f6per verksamheten eller en produktionsenhet?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1886\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1886\"><p>K\u00f6paren kan bli ansvarig f\u00f6r verksamhetens skatteskulder (art. 42.1.c i den spanska allm\u00e4nna skattelagen, Ley General Tributaria), med de undantag som lagen anger, och intr\u00e4der i anst\u00e4llningsf\u00f6rh\u00e5llandena (art. 44 i den spanska arbetstagarstadgan, Estatuto de los Trabajadores). Med skuldintyget enligt art. 175.2 i den allm\u00e4nna skattelagen kan skatterisken begr\u00e4nsas.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1887\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1887\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r ett datarum (data room)?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1887\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1887\"><p>Det \u00e4r det rum, oftast virtuellt, d\u00e4r s\u00e4ljaren g\u00f6r f\u00f6retagets dokumentation tillg\u00e4nglig f\u00f6r k\u00f6paren. Det g\u00f6r det m\u00f6jligt att styra vem som har \u00e5tkomst, registrera fr\u00e5gor och svar och dokumentera vilken information som har l\u00e4mnats, vilket \u00e4r viktigt f\u00f6r avtalets garantier.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1888\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1888\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan ni g\u00f6ra en due diligence om ni \u00e4r m\u00e5lbolagets revisorer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1888\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1888\"><p>Innan vi \u00e5tar oss ett uppdrag analyserar vi eventuella intressekonflikter och revisionsreglernas krav p\u00e5 oberoende. Om det finns en konflikt meddelar vi dig det och tackar nej till uppdraget.<\/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\":\"\\u00c4r due diligence obligatorisk vid k\\u00f6p av ett f\\u00f6retag?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nej. Ingen lag kr\\u00e4ver det, men det \\u00e4r vedertagen praxis vid f\\u00f6retagsf\\u00f6rv\\u00e4rv och investeringar. Det g\\u00f6r att du k\\u00e4nner till riskerna innan du skriver under och kan f\\u00f6rhandla om pris och avtalsgarantier med verifierade uppgifter.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan en due diligence och en revision?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Revisionen inneb\\u00e4r ett uttalande om huruvida \\u00e5rsbokslutet ger en r\\u00e4ttvisande bild, i enlighet med den spanska revisionslagen och NIA-ES. En due diligence inneh\\u00e5ller inget s\\u00e5dant uttalande: den fokuserar p\\u00e5 det som p\\u00e5verkar transaktionen, till exempel \\u00e5terkommande resultat, nettoskuld, r\\u00f6relsekapital och eventualf\\u00f6rpliktelser, och rapporten \\u00e4r bara avsedd f\\u00f6r uppdragsgivaren.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur l\\u00e5ng tid tar en due diligence?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det beror p\\u00e5 f\\u00f6retagets storlek, antalet omr\\u00e5den och hur snabbt informationen l\\u00e4mnas. En finansiell genomg\\u00e5ng av ett litet eller medelstort f\\u00f6retag kan bli klar p\\u00e5 n\\u00e5gra veckor; transaktioner med flera bolag eller omr\\u00e5den tar l\\u00e4ngre tid. Tidsplanen fastst\\u00e4lls n\\u00e4r omfattningen best\\u00e4ms.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r normaliserad EBITDA?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r r\\u00f6relseresultatet f\\u00f6re avskrivningar justerat f\\u00f6r int\\u00e4kter och kostnader som inte \\u00e4r \\u00e5terkommande, som inte h\\u00f6r till verksamheten eller som inte \\u00e4r marknadsm\\u00e4ssiga, till exempel extraordin\\u00e4ra avg\\u00e5ngsvederlag eller ers\\u00e4ttningar till del\\u00e4gare som avviker fr\\u00e5n marknadsniv\\u00e5. Det \\u00e4r det vanliga underlaget f\\u00f6r att s\\u00e4tta priset n\\u00e4r multiplar anv\\u00e4nds.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Om jag k\\u00f6per andelarna, tar jag d\\u00e5 \\u00f6ver bolagets skulder?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Bolaget \\u00e4r detsamma och beh\\u00e5ller d\\u00e4rf\\u00f6r alla sina skulder och eventualf\\u00f6rpliktelser, \\u00e4ven skattem\\u00e4ssiga och arbetsr\\u00e4ttsliga. D\\u00e4rf\\u00f6r granskas de f\\u00f6re k\\u00f6pet och man skyddar sig i avtalet genom utf\\u00e4stelser och garantier, inneh\\u00e5llen k\\u00f6peskilling eller prisjusteringar.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Och om jag bara k\\u00f6per verksamheten eller en produktionsenhet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>K\\u00f6paren kan bli ansvarig f\\u00f6r verksamhetens skatteskulder (art. 42.1.c i den spanska allm\\u00e4nna skattelagen, Ley General Tributaria), med de undantag som lagen anger, och intr\\u00e4der i anst\\u00e4llningsf\\u00f6rh\\u00e5llandena (art. 44 i den spanska arbetstagarstadgan, Estatuto de los Trabajadores). Med skuldintyget enligt art. 175.2 i den allm\\u00e4nna skattelagen kan skatterisken begr\\u00e4nsas.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r ett datarum (data room)?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r det rum, oftast virtuellt, d\\u00e4r s\\u00e4ljaren g\\u00f6r f\\u00f6retagets dokumentation tillg\\u00e4nglig f\\u00f6r k\\u00f6paren. Det g\\u00f6r det m\\u00f6jligt att styra vem som har \\u00e5tkomst, registrera fr\\u00e5gor och svar och dokumentera vilken information som har l\\u00e4mnats, vilket \\u00e4r viktigt f\\u00f6r avtalets garantier.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni g\\u00f6ra en due diligence om ni \\u00e4r m\\u00e5lbolagets revisorer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Innan vi \\u00e5tar oss ett uppdrag analyserar vi eventuella intressekonflikter och revisionsreglernas krav p\\u00e5 oberoende. Om det finns en konflikt meddelar vi dig det och tackar nej till uppdraget.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae2acc elementor-widget elementor-widget-html\" data-id=\"dae2acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regelverk som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"noopener\">Lag 58\/2003 av den 17 december, spanska allm\u00e4nna skattelagen (Ley General Tributaria) (art. 42 och 175)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 2\/2015, konsoliderad text av den spanska arbetstagarstadgan (Estatuto de los Trabajadores) (art. 44)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2010, konsoliderad text av spanska lagen om kapitalbolag (Ley de Sociedades de Capital)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen (Ley de Auditor\u00eda de Cuentas)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b1e90 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b3b1e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/vilande-bolag-utan-ingivna-arsbokslut\/\"><small>2026-10-20 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>N\u00e4stan tv\u00e5 miljoner vilande bolag utan ingivna \u00e5rsbokslut: vad styrelseledam\u00f6terna riskerar<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/skoindustrin-alicante-livskraft-rekonstruktion\/\"><small>2026-10-05 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Skokrisen i Elche och Elda: finansiella nyckeltal f\u00f6r att agera i tid<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nyemission-genom-kvittning-revisorns-intyg\/\"><small>2026-10-02 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Nyemission genom kvittning av fordringar: revisorns intyg enligt art. 301 LSC<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b87f4bc e-con-full ca-sec e-flex e-con e-parent\" data-id=\"b87f4bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-015981e e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"015981e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fa4d4e2 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"fa4d4e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c95f86a ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c95f86a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c63f25 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"2c63f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-def6b6f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"def6b6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3075eb5 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3075eb5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/foretagsvardering\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ece2da elementor-widget elementor-widget-html\" data-id=\"8ece2da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2df58 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"cf2df58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6retagsv\u00e4rdering<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d34289 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5d34289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oberoende v\u00e4rderingar av bolag, verksamheter och f\u00f6retagstillg\u00e5ngar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-822ec18 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"822ec18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bd4215e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bd4215e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/livskraftsplaner\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9311edd elementor-widget elementor-widget-html\" data-id=\"9311edd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54321b8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"54321b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Planer f\u00f6r fortsatt livskraft<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a3ccc7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4a3ccc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Utv\u00e4rdering av aff\u00e4rsplaner och analys av ekonomisk och finansiell livskraft.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-285296c elementor-widget elementor-widget-html\" data-id=\"285296c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell rekonstruktion<\/span><span>Aff\u00e4rsplaner<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0219567 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0219567\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-6d6c487 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6d6c487\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/foretagsstrategi\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7aebb3f elementor-widget elementor-widget-html\" data-id=\"7aebb3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1d7edc ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a1d7edc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6retagsstrategi och styrning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3218031 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3218031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e5dgivning inom strategisk planering med ett personligt anpassat uppl\u00e4gg.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2baba elementor-widget elementor-widget-html\" data-id=\"1d2baba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell och strategisk r\u00e5dgivning<\/span><span>Inf\u00f6rande av intern kontroll<\/span><span>Rutinbeskrivningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba2faf ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3ba2faf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fa41f4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"1fa41f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a950cb e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1a950cb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61f9b60 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"61f9b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 finansiell due diligence<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a07d74d ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"a07d74d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecaa8db e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"ecaa8db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84793c7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"84793c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\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\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65f012f ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"65f012f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Finansiell, skattem\u00e4ssig och arbetsr\u00e4ttslig due diligence vid f\u00f6retagsf\u00f6rv\u00e4rv, riskkapital och family offices. Iakttagelser, nettoskuld och prisjusteringar.<\/p>\n","protected":false},"author":1,"featured_media":760,"parent":1664,"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-1683","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>Finansiell due diligence i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Finansiell, skattem\u00e4ssig och arbetsr\u00e4ttslig due diligence vid f\u00f6retagsf\u00f6rv\u00e4rv, riskkapital och family offices. 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