{"id":2562,"date":"2025-03-07T10:28:51","date_gmt":"2025-03-07T08:28:51","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/administrador-o-conseller-societari-una-professio-de-risc\/"},"modified":"2025-10-07T09:34:41","modified_gmt":"2025-10-07T07:34:41","slug":"administrador-o-conseller-societari-una-professio-de-risc","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/blog\/administrador-o-conseller-societari-una-professio-de-risc\/","title":{"rendered":"Administrador o conseller societari, una professi\u00f3 de risc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2562\" class=\"elementor elementor-2562 elementor-1600\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1759846 e-con-full e-flex e-con e-parent\" data-id=\"1759846\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df89897 elementor-widget elementor-widget-heading\" data-id=\"df89897\" 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\">Administrador o conseller societari, una professi\u00f3 de risc<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c354317 elementor-widget elementor-widget-text-editor\" data-id=\"c354317\" 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>divendres, 7 de mar\u00e7 de 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a361d4 elementor-widget elementor-widget-image\" data-id=\"0a361d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/graciacalbet.com\/images\/sillas-consejo.jpg\" class=\"attachment-large size-large wp-image-2548\" alt=\"GR\u00c0CIACALBET Article Administrador o conseller societari, una professi\u00f3 de risc.\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f0e01c elementor-widget elementor-widget-author-box\" data-id=\"3f0e01c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-gerard-rodriguez-abogado.png\" alt=\"Picture of Gerard Rodr\u00edguez\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tGerard Rodr\u00edguez\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Advocat<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1794e92 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1794e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b734ae elementor-widget elementor-widget-text-editor\" data-id=\"9b734ae\" 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>Els administradors i consellers exerceixen la direcci\u00f3, gesti\u00f3 i representaci\u00f3 de les societats mercantils i el seu c\u00e0rrec porta impl\u00edcits certs drets i deures.<\/p><p>Per\u00f2, <strong>qu\u00e8 passa quan els administradors incompleixen els seus deures?<\/strong><\/p><p>En aquests casos entra en joc el r\u00e8gim de responsabilitat dels administradors, que pot ser en l\u2019\u00e0mbit civil (de car\u00e0cter mercantil o concursal), administratiu, laboral o penal.<\/p><p>Els administradors poden ser fiscalitzats tant per la societat, els socis i\/o els tercers (treballadors, creditors, Administracions p\u00fabliques, etc.), aix\u00ed que val la pena con\u00e8ixer b\u00e9 quines poden ser aquestes responsabilitats per intentar no inc\u00f3rrer-hi.<\/p><p>L\u2019analitzem:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e16910 elementor-widget elementor-widget-heading\" data-id=\"2e16910\" 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\">Responsabilitat civil de car\u00e0cter mercantil<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a153f18 elementor-widget elementor-widget-text-editor\" data-id=\"a153f18\" 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>La responsabilitat mercantil es refereix a l\u2019obligaci\u00f3 de l\u2019administrador de respondre amb el seu patrimoni personal <strong>pels danys que causi a la societat, als socis o a tercers<\/strong> per actes o omissions contraris a la llei, als estatuts o <strong>per incompliment dels seus deures<\/strong> de dilig\u00e8ncia i lleialtat.<\/p><p>Vegem-ho:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd50b4 elementor-widget elementor-widget-heading\" data-id=\"bfd50b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Responsabilitat per danys:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29086f1 elementor-widget elementor-widget-text-editor\" data-id=\"29086f1\" 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>La <strong>responsabilitat davant la societat<\/strong> s\u2019activa quan l\u2019administrador causa un dany a la societat per actuar amb neglig\u00e8ncia, incomplir els estatuts o violar la llei i est\u00e0 prevista a l\u2019art. 236 i ss. de la Llei de Societats de Capital \u2014LSC\u2014. L\u2019exig\u00e8ncia d\u2019aquesta responsabilitat es canalitza a trav\u00e9s de <strong>l\u2019acci\u00f3 social de responsabilitat<\/strong> que poden interposar la societat o els socis en inter\u00e8s de la societat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d207fa elementor-widget elementor-widget-text-editor\" data-id=\"3d207fa\" 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>La <strong>responsabilitat davant dels socis i tercers<\/strong> es produeix quan el dany causat per l\u2019administrador no nom\u00e9s afecta la societat, sin\u00f3 tamb\u00e9 de manera directa els socis o tercers (creditors), art. 241 LSC. S\u2019exerceix mitjan\u00e7ant l\u2019anomenada <strong>acci\u00f3 individual de responsabilitat<\/strong> contra l\u2019administrador. La responsabilitat per danys \u00e9s imperativa i no pot exonerar-se o limitar-se estatut\u00e0riament ni per pacte, exigeix culpa o neglig\u00e8ncia, \u00e9s personal de l\u2019administrador responsable i no de tot l\u2019\u00f2rgan administratiu i, de car\u00e0cter solidari, entre tots els administradors responsables.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-013ce21 elementor-widget elementor-widget-heading\" data-id=\"013ce21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Responsabilitat per deutes:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6c438 elementor-widget elementor-widget-text-editor\" data-id=\"2b6c438\" 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>La <strong>responsabilitat per deutes socials<\/strong> es produeix si la societat incorre en causa de dissoluci\u00f3 (p\u00e8rdues que deixin el patrimoni net per sota de la meitat del capital social, inactivitat de la societat, etc.) i l\u2019administrador no convoca la junta per dissoldre-la o sol\u00b7licitar el concurs. En aquest cas, pot respondre amb el seu patrimoni personal pels deutes contrets des que va sorgir la causa de dissoluci\u00f3, tal com estableixen els arts. 363 i 367 LSC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732b8eb elementor-widget elementor-widget-text-editor\" data-id=\"732b8eb\" 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>I finalment, la <strong>responsabilitat en cas d\u2019insolv\u00e8ncia<\/strong> es dona si en un concurs de creditors es declara que la insolv\u00e8ncia s\u2019ha agreujat per dol o culpa greu de l\u2019administrador, el que s\u2019anomena <strong>concurs culpable<\/strong> (art. 444 del Text Ref\u00f3s de la Llei Concursal), i l\u2019administrador pot ser condemnat a pagar part o la totalitat del deute de la societat.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-222b909 elementor-widget elementor-widget-heading\" data-id=\"222b909\" 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\">Responsabilitat fiscal: els administradors en el punt de mira d\u2019Hisenda<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a42bb95 elementor-widget elementor-widget-text-editor\" data-id=\"a42bb95\" 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>Els administradors d\u2019una societat poden ser responsables dels deutes tributaris de la societat \u2014obligada principal\u2014 si han com\u00e8s infraccions, incomplert deures legals o contribu\u00eft a la generaci\u00f3 o agreujament d\u2019un deute fiscal.<\/p><p>Aquesta responsabilitat es regula als articles 41 a 43 de la Llei General Tribut\u00e0ria (LGT).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fd67fe elementor-widget elementor-widget-heading\" data-id=\"0fd67fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tipus de responsabilitat tribut\u00e0ria<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0894c27 elementor-widget elementor-widget-text-editor\" data-id=\"0894c27\" 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>Hi ha dos tipus de responsabilitat, la subsidi\u00e0ria i la solid\u00e0ria. La responsabilitat que s\u2019aplicar\u00e0 en general \u00e9s la subsidi\u00e0ria, llevat que una norma estableixi expressament el contrari. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43fc922 elementor-widget elementor-widget-text-editor\" data-id=\"43fc922\" 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><strong>Responsabilitat subsidi\u00e0ria (art. 43 LGT) <\/strong>L\u2019administrador respon despr\u00e9s que l\u2019Administraci\u00f3 hagi intentat cobrar de la societat sense \u00e8xit i hi hagi la declaraci\u00f3 de fallida de la societat. S\u2019aplica quan l\u2019administrador: No ha realitzat els actes necessaris per al compliment d\u2019obligacions tribut\u00e0ries.<br>Ha consentit l\u2019incompliment d\u2019aquestes obligacions. No ha convocat Junta General per dissoldre la societat en casos d\u2019insolv\u00e8ncia (art. 367 LSC), generant nous deutes tributaris. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a32b59 elementor-widget elementor-widget-text-editor\" data-id=\"3a32b59\" 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><strong>Responsabilitat solid\u00e0ria (art. 42 LGT)<\/strong> L\u2019administrador respon <strong>directament juntament amb la societat<\/strong>, sense necessitat que aquesta sigui declarada fallida, quan ha col\u00b7laborat en la comissi\u00f3 d\u2019una infracci\u00f3 fiscal, per exemple si: Causa o col\u00b7labora en l\u2019ocultaci\u00f3 de b\u00e9ns o fraus tributaris. No ingressa els tributs retinguts o repercutits, com l\u2019IVA o les retencions de l\u2019IRPF. Col\u00b7labora en la comissi\u00f3 d\u2019infraccions tribut\u00e0ries greus o molt greus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53d0c74 elementor-widget elementor-widget-text-editor\" data-id=\"53d0c74\" 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 m\u00e9s, els administradors poden ser responsables de sancions tribut\u00e0ries quan (per acci\u00f3 o omissi\u00f3) la societat incorri en incompliments greus i podran inc\u00f3rrer en responsabilitat penal tribut\u00e0ria en la mesura que els siguin imputables les conductes tipificades com a delictes contra la Hisenda P\u00fablica en la normativa penal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-495b06a elementor-widget elementor-widget-heading\" data-id=\"495b06a\" 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\">Responsabilitat laboral: vulneraci\u00f3 de drets laborals i deutes amb empleats i seguretat social<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a631de elementor-widget elementor-widget-text-editor\" data-id=\"0a631de\" 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>Els administradors d\u2019una societat poden ser responsables personalment per incompliments en mat\u00e8ria laboral i de seguretat social.<\/p><p>Aquesta responsabilitat pot derivar-se de deutes salarials, impagament de cotitzacions, infraccions en prevenci\u00f3 de riscos laborals o frau en la contractaci\u00f3, de manera que poden confluir la responsabilitat laboral, l\u2019administrativa i la penal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea56867 elementor-widget elementor-widget-heading\" data-id=\"ea56867\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tipus de responsabilitat de l\u2019administrador en l\u2019\u00e0mbit laboral<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe763d8 elementor-widget elementor-widget-heading\" data-id=\"fe763d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Responsabilitat solid\u00e0ria<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a879ce elementor-widget elementor-widget-text-editor\" data-id=\"8a879ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019administrador pot respondre solid\u00e0riament, juntament amb la societat, de les obligacions laborals en els casos seg\u00fcents:<\/p><p><strong>Per impagament de salaris i indemnitzacions<\/strong>, si l\u2019administrador ha tancat la societat sense liquidar-la o ha actuat amb frau per evitar el pagament als treballadors.<\/p><p><strong>Per cessi\u00f3 il\u00b7legal de treballadors<\/strong>, si la societat contracta empleats a trav\u00e9s d\u2019una altra societat sense complir la normativa de subcontractaci\u00f3 (art. 43 ET).<\/p><p><strong>Per successi\u00f3 d\u2019empresa fraudulenta<\/strong>, si l\u2019administrador transmet el negoci a una altra entitat per eludir deutes laborals. En aquest cas el nou empresari i l\u2019anterior respondran conjuntament (art. 44 ET). <\/p><p><strong>Per infracci\u00f3 greu en mat\u00e8ria de prevenci\u00f3 de riscos laborals.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-958c4bd elementor-widget elementor-widget-heading\" data-id=\"958c4bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Responsabilitat subsidi\u00e0ria<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a5ee7a elementor-widget elementor-widget-text-editor\" data-id=\"9a5ee7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019administrador pot ser responsable subsidiari dels deutes laborals, sempre que la societat no pagui els deutes, en els casos seg\u00fcents:<\/p><p><strong>Impagament de quotes a la Seguretat Social<\/strong>, sempre que l\u2019administrador no actu\u00ef diligentment (art. 18 RD 1415\/2004).<\/p><p><strong>Manca de dissoluci\u00f3 o concurs de la societat en insolv\u00e8ncia<\/strong> (art. 367 LSC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed43fe1 elementor-widget elementor-widget-text-editor\" data-id=\"ed43fe1\" 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>La responsabilitat de l\u2019administrador pot excedir de la jurisdicci\u00f3 social i pot <strong>respondre penalment<\/strong> si comet algun d\u2019aquests delictes laborals:<\/p><p><strong>Delicte contra els drets dels treballadors<\/strong> (arts. 311, 314, 315 CP), per imposici\u00f3 de condicions laborals il\u00b7legals o fraudulentes o vulneraci\u00f3 de drets fonamentals.<\/p><p><strong>Delicte d\u2019impagament de salaris o cotitzacions de la Seguretat Social<\/strong> (art. 307 CP).<\/p><p><strong>Delicte de risc greu<\/strong> per als treballadors (art. 316 CP), per no garantir mesures de prevenci\u00f3 de riscos laborals, posant en perill la salut dels empleats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-add798e elementor-widget elementor-widget-text-editor\" data-id=\"add798e\" 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>La mat\u00e8ria laboral \u00e9s molt sensible perqu\u00e8 afecta els drets dels treballadors, que estan especialment protegits per la legislaci\u00f3 per vetllar que es garanteixin els seus drets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d57e6 elementor-widget elementor-widget-heading\" data-id=\"e1d57e6\" 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\">Qu\u00e8 passa si es vulnera un dret fonamental dels treballadors?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cc43bc elementor-widget elementor-widget-text-editor\" data-id=\"7cc43bc\" 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>S\u2019obren 3 escenaris:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69d1417 elementor-widget elementor-widget-n-accordion\" data-id=\"69d1417\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1100\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1100\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Responsabilitat de la Societat <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" 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<span class='e-closed'><svg aria-hidden=\"true\" 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<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1100\" class=\"elementor-element elementor-element-2e2da8b e-con-full e-flex e-con e-child\" data-id=\"2e2da8b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d4e69 elementor-widget elementor-widget-text-editor\" data-id=\"25d4e69\" 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>(directa i objectiva), pels actes dels seus administradors i directius en l\u2019exercici de les seves funcions. En aquests casos el treballador pot demandar la societat i sol\u00b7licitar una indemnitzaci\u00f3 per danys i perjudicis. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1101\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1101\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Responsabilitat personal de l\u2019administrador <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" 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<span class='e-closed'><svg aria-hidden=\"true\" 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<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1101\" class=\"elementor-element elementor-element-0296f47 e-con-full e-flex e-con e-child\" data-id=\"0296f47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86f9bb1 elementor-widget elementor-widget-text-editor\" data-id=\"86f9bb1\" 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>(quan hi ha dol o culpa greu), quan l\u2019administrador hagi ordenat, perm\u00e8s o facilitat la vulneraci\u00f3 de drets fonamentals. En aquests casos l\u2019administrador pot respondre personalment a m\u00e9s de la societat. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1102\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1102\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Responsabilitat solid\u00e0ria de l\u2019empresa i l\u2019administrador <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" 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<span class='e-closed'><svg aria-hidden=\"true\" 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<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1102\" class=\"elementor-element elementor-element-6e6e5dd e-con-full e-flex e-con e-child\" data-id=\"6e6e5dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8890286 elementor-widget elementor-widget-text-editor\" data-id=\"8890286\" 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>Quan hi ha frau, ab\u00fas de poder o dol, en aquest cas respondran conjuntament.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\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-72b057a elementor-widget elementor-widget-heading\" data-id=\"72b057a\" 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\">Responsabilitat penal: delictes en l\u2019\u00e0mbit societari<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ece37cd elementor-widget elementor-widget-text-editor\" data-id=\"ece37cd\" 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>Els administradors poden ser responsables penalment <strong>pels delictes que cometin en l\u2019exercici del seu c\u00e0rrec<\/strong>. Aix\u00f2 passa quan la seva conducta va m\u00e9s enll\u00e0 d\u2019una simple neglig\u00e8ncia i entra en l\u2019\u00e0mbit del <strong>dol<\/strong> o de la <strong>imprud\u00e8ncia greu<\/strong>. <\/p><p>Aix\u00ed, alguns dels delictes pels quals pot respondre s\u00f3n:<\/p><p> <strong>Delictes societaris<\/strong> (arts. 290-297 Codi Penal): Falsificaci\u00f3 de comptes, imposici\u00f3 d\u2019acords abusius o administraci\u00f3 deslleial.<\/p><p><strong>Delictes contra la Hisenda P\u00fablica<\/strong> (arts. 305-310 CP): Defraudaci\u00f3 fiscal superior a 120.000 \u20ac per impost i exercici, defraudaci\u00f3 de cotitzacions superior a 50.000 \u20ac o obtenci\u00f3 fraudulenta de subvencions.<\/p><p><strong>Delictes contra els drets dels treballadors<\/strong> (arts. 311-318 CP): Incompliments greus en mat\u00e8ria laboral i de Seguretat Social.<\/p><p><strong>Delictes d\u2019insolv\u00e8ncia punible<\/strong> (arts. 259-261 CP): Al\u00e7ament de b\u00e9ns o frau de creditors.<\/p><p><strong>Delictes de corrupci\u00f3 o administraci\u00f3 deslleial<\/strong>: com apropiaci\u00f3 indeguda, corrupci\u00f3 entre particulars o blanqueig de capitals. Aquests delictes poden comportar penes de pres\u00f3 de fins a 6 anys i multes, inhabilitacions aix\u00ed com dur aparellada la responsabilitat penal de la persona jur\u00eddica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d203893 elementor-widget elementor-widget-heading\" data-id=\"d203893\" 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\">Com es poden protegir els administradors?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7790fec elementor-widget elementor-widget-text-editor\" data-id=\"7790fec\" 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>Per mitigar el risc associat al c\u00e0rrec d\u2019administrador, aquests han d\u2019adoptar mesures preventives, detectores i reactives com:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ceeb9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"79ceeb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Actuar amb la dilig\u00e8ncia deguda, seguint els principis d\u2019un \"empresari ordenat\".<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Documentar totes les decisions en acords mercantils i justificar-ne la raonabilitat.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Convocar junta general o sol\u00b7licitar concurs davant situacions d\u2019insolv\u00e8ncia.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Complir rigorosament amb les obligacions fiscals, comptables i laborals.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Contractar assegurances de responsabilitat civil per a administradors (D\\&amp;O).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Adoptar models de prevenci\u00f3 de delictes (MPD) o Programes de Compliance per veure exonerada o atenuada la responsabilitat penal de la persona jur\u00eddica (l\u2019empresa) i, en conseq\u00fc\u00e8ncia, la seva.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-703bb99 e-con-full e-flex e-con e-parent\" data-id=\"703bb99\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6989f0 elementor-widget elementor-widget-heading\" data-id=\"f6989f0\" 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\">Evita riscos: protegeix la teva responsabilitat com a administrador<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cdd2df3 e-grid e-con-boxed e-con e-child\" data-id=\"cdd2df3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8696731 elementor-widget elementor-widget-text-editor\" data-id=\"8696731\" 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>El c\u00e0rrec d\u2019administrador \u00e9s una funci\u00f3 apassionant per\u00f2 comporta importants responsabilitats jur\u00eddiques. Comptar amb un adequat assessorament jur\u00eddic \u00e9s clau per evitar riscos i garantir una gesti\u00f3 empresarial segura i eficient. <\/p><p>Si ets administrador o est\u00e0s considerant assumir aquest c\u00e0rrec, a GR\u00c0CIACALBET oferim l\u2019assessorament jur\u00eddic necessari per garantir la teva responsabilitat i indemnitat, i protegir el teu patrimoni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6800a2d elementor-widget elementor-widget-image\" data-id=\"6800a2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"236\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-icon-white.svg\" class=\"attachment-medium size-medium wp-image-2545\" alt=\"GR\u00c0CIACALBET logotipo en color blanco\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4968b7 e-flex e-con-boxed e-con e-child\" data-id=\"d4968b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1be9f91 elementor-widget elementor-widget-button\" data-id=\"1be9f91\" 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=\"https:\/\/graciacalbet.com\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacte<\/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\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>Ser administrador comporta prestigi, per\u00f2 tamb\u00e9 grans riscos legals. Des de deutes i sancions fiscals fins a responsabilitats penals, el c\u00e0rrec pot comprometre el teu patrimoni personal. A GR\u00c0CIACALBET t\u2019assessorem perqu\u00e8 exerceixis la teva funci\u00f3 amb seguretat i sense ensurts.  <\/p>\n","protected":false},"author":1,"featured_media":2548,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-2562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/2562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/comments?post=2562"}],"version-history":[{"count":5,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/2562\/revisions"}],"predecessor-version":[{"id":3570,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/2562\/revisions\/3570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/2548"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=2562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=2562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=2562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}