{"id":4978,"date":"2026-03-06T12:13:20","date_gmt":"2026-03-06T10:13:20","guid":{"rendered":"https:\/\/graciacalbet.com\/?p=4978"},"modified":"2026-03-06T12:15:15","modified_gmt":"2026-03-06T10:15:15","slug":"assessorament-fiscal-internacional-empresa","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/blog\/assessorament-fiscal-internacional-empresa\/","title":{"rendered":"L\u2019assessorament fiscal internacional que protegeix el patrimoni de la teva empresa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4978\" class=\"elementor elementor-4978 elementor-4966\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39766ad e-flex e-con-boxed e-con e-parent\" data-id=\"39766ad\" 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-2fb5c0d elementor-widget elementor-widget-text-editor\" data-id=\"2fb5c0d\" 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, 6 de mar\u00e7 de 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e4cc97 elementor-widget elementor-widget-image\" data-id=\"1e4cc97\" 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=\"750\" height=\"500\" src=\"https:\/\/graciacalbet.com\/images\/asesoramiento-fiscal-internacional.jpg\" class=\"attachment-large size-large wp-image-4976\" alt=\"\" \/>\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-5d3c9b9 elementor-widget elementor-widget-author-box\" data-id=\"5d3c9b9\" 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-icon.svg\" alt=\"Picture of Equip de comunicaci\u00f3\" 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\tEquip de comunicaci\u00f3\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\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-03929f6 elementor-widget elementor-widget-text-editor\" data-id=\"03929f6\" 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><span style=\"font-weight: 400;\">Quan l\u2019activitat empresarial transcendeix fronteres, la<\/span> <b>gesti\u00f3 tribut\u00e0ria<\/b><span style=\"font-weight: 400;\"> deixa de ser un tr\u00e0mit rutinari i es converteix en una q\u00fcesti\u00f3 estrat\u00e8gica i financera de primer ordre. La manera com s\u2019estructuri la fiscalitat condiciona el benefici net, l\u2019estabilitat futura i la viabilitat global de l\u2019organitzaci\u00f3.  <\/span><b>Comptar amb un assessorament fiscal internacional especialitzat <\/b><span style=\"font-weight: 400;\">\u00e9s clau per minimitzar riscos, optimitzar la c\u00e0rrega fiscal i protegir el patrimoni empresarial.<\/span><\/p><p><span style=\"font-weight: 400;\">A Espanya, el tractament de les rendes transfrontereres dep\u00e8n directament de la resid\u00e8ncia corporativa i de la tributaci\u00f3 de no residents. Aquest marc determina quins beneficis estan subjectes a gravamen, quines operacions es consideren vinculades i quines han de quedar exemptes. Sense una planificaci\u00f3 adequada, el proc\u00e9s pot derivar en   <\/span><b>conting\u00e8ncies, inspeccions i correccions milion\u00e0ries<span style=\"font-weight: 400;\">.<\/span><\/b><\/p><p><span style=\"font-weight: 400;\">Abans d\u2019iniciar qualsevol operaci\u00f3 internacional, \u00e9s fonamental con\u00e8ixer com funcionen els<\/span> <b>convenis<\/b><span style=\"font-weight: 400;\">, quines rendibilitats poden entrar en disputa i com estructurar el<\/span> <b>compliance normatiu <\/b>per protegir els interessos financers de l\u2019empresa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-718f2a5 elementor-widget elementor-widget-heading\" data-id=\"718f2a5\" 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\">El paper de la resid\u00e8ncia fiscal corporativa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb37c79 elementor-widget elementor-widget-text-editor\" data-id=\"bb37c79\" 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><span style=\"font-weight: 400;\">El punt de partida per entendre com es graven les rendes en un entorn multinacional \u00e9s la <\/span><b>resid\u00e8ncia fiscal corporativa<\/b><span style=\"font-weight: 400;\">, que determina quina jurisdicci\u00f3 t\u00e9 dret a exigir el gravamen.<\/span><\/p><p><span style=\"font-weight: 400;\">En la pr\u00e0ctica internacional, els dos escenaris operatius m\u00e9s comuns s\u00f3n:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4aefd9 elementor-widget elementor-widget-heading\" data-id=\"f4aefd9\" 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\">1. Filials i establiments permanents<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e24482 elementor-widget elementor-widget-text-editor\" data-id=\"2e24482\" 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><span style=\"font-weight: 400;\">\u00c9s l\u2019escenari m\u00e9s habitual en gran part de les expansions corporatives. Per regla general, es consideren subjectes les rendes generades al territori de destinaci\u00f3, incloent:  <\/span><b>Ingressos comercials directes, immobles operatius, comptes banc\u00e0ries locals i inversions de la sucursal<span style=\"font-weight: 400;\">.<\/span><\/b><\/p><p><span style=\"font-weight: 400;\">Tanmateix, estan exemptes o subjectes a un tractament m\u00e9s favorable:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-337e821 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"337e821\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Dividends repatriats<\/b> que apliquen la normativa d\u2019exempci\u00f3 (sempre que es compleixin els requisits legals de participaci\u00f3 m\u00ednima i temps de tinen\u00e7a, tal com exigeix la LIS a Espanya per a l\u2019exempci\u00f3 del 95%).<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\">Canonis i royalties documentats a estricte valor de mercat.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\">B\u00e9ns intangibles explotats de manera centralitzada des de la matriu.<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-baf9809 e-flex e-con-boxed e-con e-parent\" data-id=\"baf9809\" 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-6548f0e elementor-widget elementor-widget-text-editor\" data-id=\"6548f0e\" 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><span style=\"font-weight: 400;\">El veritable repte fiscal sorgeix amb les<\/span><b> operacions vinculades<\/b>, <span style=\"font-weight: 400;\">per exemple, serveis t\u00e8cnics prestats per la matriu a la seva filial, on existeixen dubtes sobre la correcta valoraci\u00f3 del mercat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-325e2bc elementor-widget elementor-widget-heading\" data-id=\"325e2bc\" 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\">2. Prestaci\u00f3 de serveis corporatius sense establiment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bcc26b elementor-widget elementor-widget-text-editor\" data-id=\"1bcc26b\" 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><span style=\"font-weight: 400;\">En aquest model, l\u2019empresa conserva la facturaci\u00f3 des del seu pa\u00eds d\u2019origen sense crear una estructura f\u00edsica permanent. Aporta agilitat operativa, per\u00f2 no elimina el risc davant les hisendes estrangeres. \u00c9s freq\u00fcent que les administracions exigeixin   <\/span><b>retencions a l\u2019origen <\/b><span style=\"font-weight: 400;\">pels serveis prestats o reclamin tributaci\u00f3 local per despla\u00e7aments directius prolongats.<\/span><\/p><p><span style=\"font-weight: 400;\">Per tant, la figura jur\u00eddica triada condiciona completament com tributa el negoci internacional. Anticipar l\u2019impacte permet estructurar una  <\/span><b>operativa segura<\/b>, <span style=\"font-weight: 400;\">evitar la<\/span> <b>doble imposici\u00f3<\/b> i protegir la <b>tresoreria.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-428598c elementor-widget elementor-widget-heading\" data-id=\"428598c\" 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\">Tributaci\u00f3 internacional i fluxos globals<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a50fc2f elementor-widget elementor-widget-text-editor\" data-id=\"a50fc2f\" 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><span style=\"font-weight: 400;\">Quan la companyia opera sota m\u00faltiples normatives, sorgeix la necessitat ineludible<\/span><b> d\u2019auditar i justificar tots els seus fluxos econ\u00f2mics<\/b><span style=\"font-weight: 400;\">. Aquest proc\u00e9s es complica notablement davant de <\/span><b>estructures holding, preus de transfer\u00e8ncia o intangibles centralitzats<span style=\"font-weight: 400;\">.<\/span><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dece17 elementor-widget elementor-widget-heading\" data-id=\"9dece17\" 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\">Quines rendes es consideren de font estrangera?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e314ceb elementor-widget elementor-widget-text-editor\" data-id=\"e314ceb\" 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><span style=\"font-weight: 400;\">D\u2019acord amb la<\/span><b> Llei de l\u2019Impost sobre la Renda de no Residents (TRLIRNR) <\/b><span style=\"font-weight: 400;\">per a l\u2019operativa a Espanya, i considerant que les directrius de<\/span> l\u2019<b>OCDE<\/b> <span style=\"font-weight: 400;\">actuen com a marc orientatiu fonamental per interpretar convenis i preus de transfer\u00e8ncia, es consideren generalment subjectes a la jurisdicci\u00f3 de la font:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-049bfb8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"049bfb8\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Beneficis empresarials<\/b> obtinguts mitjan\u00e7ant un establiment permanent o centre d\u2019operacions fix.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Explotaci\u00f3 internacional <\/b>de patents, marques, dividends i interessos.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Guanys patrimonials<\/b> per venda de filials estrangeres.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Serveis t\u00e8cnics o de management<\/b> prestats fora del territori.<\/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 class=\"elementor-element elementor-element-4834e3c elementor-widget elementor-widget-heading\" data-id=\"4834e3c\" 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\">Operacions vinculades que poden generar conting\u00e8ncies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d03a972 elementor-widget elementor-widget-text-editor\" data-id=\"d03a972\" 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><span style=\"font-weight: 400;\">Encara que les transaccions intragrup s\u00f3n habituals i necess\u00e0ries en grups empresarials, solen ser objecte de revisi\u00f3 per part de l\u2019Administraci\u00f3 tribut\u00e0ria quan no s\u2019ajusten al principi de plena compet\u00e8ncia (art. 18 LIS) o no estan adequadament documentades. Entre les situacions que amb m\u00e9s freq\u00fc\u00e8ncia generen conting\u00e8ncies destaquen: <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c48b62 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5c48b62\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Finan\u00e7ament intragrup<\/b> amb tipus d\u2019inter\u00e8s no alineats amb les condicions de mercat o estructures de deute que, per la seva naturalesa, podrien ser requalificades com aportacions de capital.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>C\u00e0rrecs de management fees o serveis intragrup <\/b>sense acreditar adequadament la realitat del servei prestat, el benefici per a l\u2019entitat receptora o el criteri d\u2019imputaci\u00f3 del cost.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Transfer\u00e8ncia o cessi\u00f3 d\u2019intangibles<\/b> (software, tecnologia o know-how) sense analitzar correctament les funcions de desenvolupament, manteniment i explotaci\u00f3 de l\u2019actiu dins del grup.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Cessi\u00f3 o despla\u00e7ament de directius,<\/b> que pot generar dubtes sobre el lloc de direcci\u00f3 efectiva de la societat o fins i tot riscos d\u2019establiment permanent.<\/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 class=\"elementor-element elementor-element-037b53f elementor-widget elementor-widget-text-editor\" data-id=\"037b53f\" 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><span style=\"font-weight: 400;\">En aquests casos, l\u2019Administraci\u00f3 pot practicar ajustos de valoraci\u00f3 a mercat i ajustos extracontables a l\u2019Impost sobre Societats, amb possibles efectes addicionals en retencions, dividends presumptes i sancions si no existeix una adequada pol\u00edtica i documentaci\u00f3 de preus de transfer\u00e8ncia.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c176c5b elementor-widget elementor-widget-heading\" data-id=\"c176c5b\" 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\">Com s\u2019optimiza la c\u00e0rrega fiscal corporativa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba87a3f elementor-widget elementor-widget-text-editor\" data-id=\"ba87a3f\" 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><span style=\"font-weight: 400;\">El proc\u00e9s preventiu consta de tres passos \u00e0gils:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-880334e e-grid e-con-full e-con e-child\" data-id=\"880334e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4d4d390 e-con-full e-flex e-con e-child\" data-id=\"4d4d390\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1dbb5f elementor-widget elementor-widget-heading\" data-id=\"c1dbb5f\" 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\">An\u00e0lisi d\u2019estructura<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac8d77 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3ac8d77\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\">Identificaci\u00f3 de transaccions transfrontereres i obligacions de reporting locals.<\/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-1ec6d1c e-con-full e-flex e-con e-child\" data-id=\"1ec6d1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44af8eb elementor-widget elementor-widget-heading\" data-id=\"44af8eb\" 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\">Auditoria de preus<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57401e8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"57401e8\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\">Determinaci\u00f3 del valor de mercat per a serveis i intangibles, recolzats en informes pericials si cal.<\/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-3c369e5 e-con-full e-flex e-con e-child\" data-id=\"3c369e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3b8d36 elementor-widget elementor-widget-heading\" data-id=\"b3b8d36\" 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\">Aplicaci\u00f3 d\u2019exempcions<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbb0f88 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bbb0f88\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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 i neutralitzar la c\u00e0rrega fiscal per evitar inefici\u00e8ncies.<\/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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26101ab elementor-widget elementor-widget-text-editor\" data-id=\"26101ab\" 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><span style=\"font-weight: 400;\">El marc tributari pot esdevenir excepcionalment complex. Per aix\u00f2, comptar amb un  <\/span><b>assessorament fiscal internacional especialitzat<\/b>, <span style=\"font-weight: 400;\">recolzat per un s\u00f2lid departament jur\u00eddic internacional, \u00e9s una eina estrat\u00e8gica per assegurar el <\/span>compliment rigor\u00f3s de la llei<span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a4a62a elementor-widget elementor-widget-heading\" data-id=\"9a4a62a\" 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\">Conveinis internacionals: utilitat i l\u00edmits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-067cd72 elementor-widget elementor-widget-text-editor\" data-id=\"067cd72\" 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><span style=\"font-weight: 400;\">La xarxa<\/span> de <b>convenis per evitar la doble imposici\u00f3<\/b><span style=\"font-weight: 400;\"> solen considerar-se la via r\u00e0pida per protegir els marges. Tanmateix, a la pr\u00e0ctica genera  <\/span><b>conting\u00e8ncies severes<\/b> quan la interpretaci\u00f3 \u00e9s ambigua o manca realitat operativa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-921b7ba elementor-widget elementor-widget-heading\" data-id=\"921b7ba\" 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\">Qu\u00e8 exigeix la normativa tribut\u00e0ria per aplicar un conveni?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39ab8ca elementor-widget elementor-widget-text-editor\" data-id=\"39ab8ca\" 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><span style=\"font-weight: 400;\">Per superar una inspecci\u00f3, els requisits indispensables s\u00f3n:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c34a97 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6c34a97\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Certificat de resid\u00e8ncia fiscal vigent<\/b> em\u00e8s per l\u2019autoritat competent.<\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Demostraci\u00f3 de la condici\u00f3 de beneficiari efectiu.<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Exist\u00e8ncia de subst\u00e0ncia econ\u00f2mica real i mitjans materials a dest\u00ed.<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Operacions recolzades per una l\u00f2gica empresarial demostrable.<\/b><\/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 class=\"elementor-element elementor-element-18275d1 elementor-widget elementor-widget-heading\" data-id=\"18275d1\" 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\">Zones de conting\u00e8ncia m\u00e9s habituals<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-151d97f elementor-widget elementor-widget-text-editor\" data-id=\"151d97f\" 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><span style=\"font-weight: 400;\">Fins i tot amb tractats internacionals vigents, sorgeixen riscos cr\u00edtics:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93df592 elementor-widget elementor-widget-heading\" data-id=\"93df592\" 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\">Retencions a l\u2019origen inesperades<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-475c048 elementor-widget elementor-widget-text-editor\" data-id=\"475c048\" 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><span style=\"font-weight: 400;\">Aplicades per clients estrangers quan la matriu factura sense els certificats previs v\u00e0lids.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1abdee5 elementor-widget elementor-widget-heading\" data-id=\"1abdee5\" 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\">Establiments permanents ocults<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ba2a47 elementor-widget elementor-widget-text-editor\" data-id=\"8ba2a47\" 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><span style=\"font-weight: 400;\">Risc alt en tecnol\u00f2giques i consultores amb personal t\u00e8cnic o directiu despla\u00e7at durant molt de temps.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce83c77 elementor-widget elementor-widget-heading\" data-id=\"ce83c77\" 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\">Doble resid\u00e8ncia fiscal<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cfb3db elementor-widget elementor-widget-text-editor\" data-id=\"7cfb3db\" 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><span style=\"font-weight: 400;\">Quan els \u00f2rgans d\u2019administraci\u00f3 operen entre dos pa\u00efsos, difuminant on radica el centre econ\u00f2mic.<\/span><span style=\"font-weight: 400;\"><br><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2055a6 elementor-widget elementor-widget-heading\" data-id=\"e2055a6\" 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\">Normatives antiab\u00fas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5620a99 elementor-widget elementor-widget-text-editor\" data-id=\"5620a99\" 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><span style=\"font-weight: 400;\">Reclamacions derivades de directives de transpar\u00e8ncia que anul\u00b7len avantatges competitius si es detecta elusi\u00f3.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17cdf93 elementor-widget elementor-widget-text-editor\" data-id=\"17cdf93\" 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><span style=\"font-weight: 400;\">Els tractats internacionals no eliminen l\u2019obligaci\u00f3 d\u2019alinear cada operaci\u00f3 corporativa amb el <\/span><b>compliance global<span style=\"font-weight: 400;\">.<\/span><\/b><\/p>\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-5791d95 e-flex e-con-boxed e-con e-parent\" data-id=\"5791d95\" 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-4a09319 elementor-widget elementor-widget-heading\" data-id=\"4a09319\" 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\">Auditoria preventiva i mapa de riscos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea143a0 elementor-widget elementor-widget-text-editor\" data-id=\"ea143a0\" 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><span style=\"font-weight: 400;\">El creixement internacional exigeix <\/span><b>documentar i reportar tota la cadena de valor<\/b><span style=\"font-weight: 400;\">. Sovint, les obligacions informatives s\u00f3n m\u00e9s vigilades que el propi pagament de l\u2019impost. El primer pas \u00e9s elaborar un  <\/span><b>mapa de riscos<\/b> <span style=\"font-weight: 400;\">que inclogui:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7673fe3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7673fe3\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Filials, sucursals i despla\u00e7aments clau.<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Canonis, royalties i passius a l\u2019estranger.<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Documentaci\u00f3 de preus de transfer\u00e8ncia (Masterfile).<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Models informatius obligatoris<\/b>, com les directives DAC o la declaraci\u00f3 de b\u00e9ns a l\u2019estranger (Model 720), la gesti\u00f3 i marc sancionador dels quals s\u2019han d\u2019analitzar acuradament a la llum de la recent jurisprud\u00e8ncia del TJUE.<\/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 class=\"elementor-element elementor-element-5ac4be9 elementor-widget elementor-widget-text-editor\" data-id=\"5ac4be9\" 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><span style=\"font-weight: 400;\">Per evitar ajustos, la reestructuraci\u00f3 ha d\u2019assegurar subst\u00e0ncia corporativa (recursos reals a cada pla\u00e7a), tra\u00e7abilitat documental i homogene\u00eftzaci\u00f3 comptable.<\/span><br><span style=\"font-weight: 400;\">Quan es detecten inefici\u00e8ncies cr\u00edtiques, la direcci\u00f3 pot optar per<\/span> <b>acords previs de valoraci\u00f3 (APA)<\/b>, <span style=\"font-weight: 400;\">modificar els fluxos de facturaci\u00f3 o, en casos extrems, replantejar<\/span> <b>l\u2019arquitectura societ\u00e0ria<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\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-83191c9 e-flex e-con-boxed e-con e-parent\" data-id=\"83191c9\" 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-713b5ae elementor-widget elementor-widget-heading\" data-id=\"713b5ae\" 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\">Documentaci\u00f3 de suport: clau per evitar inspeccions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9a68e0 elementor-widget elementor-widget-text-editor\" data-id=\"e9a68e0\" 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><span style=\"font-weight: 400;\">La manca<\/span> d\u2019<b>informes rigorosos<\/b> <span style=\"font-weight: 400;\">en operacions vinculades o l\u2019abs\u00e8ncia de<\/span> certificats de resid\u00e8ncia vigents <span style=\"font-weight: 400;\">complica enormement les inspeccions, bloqueja cobraments i pot derivar en<\/span> <b>actes milionaris per doble imposici\u00f3 d\u2019impossible recuperaci\u00f3<span style=\"font-weight: 400;\">.<\/span><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-642d0db elementor-widget elementor-widget-heading\" data-id=\"642d0db\" 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\">Fonts i refer\u00e8ncies normatives aplicables<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcc0cef elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fcc0cef\" 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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Model de Conveni Tributari sobre la Renda i sobre el Patrimoni de l\u2019OCDE.<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Llei 27\/2014, de 27 de novembre, de l\u2019Impost sobre Societats (LIS).<\/b><\/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-dot-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.033 8 8 119.033 8 256s111.033 248 248 248 248-111.033 248-248S392.967 8 256 8zm80 248c0 44.112-35.888 80-80 80s-80-35.888-80-80 35.888-80 80-80 80 35.888 80 80z\"><\/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\"><b>Llei de l\u2019Impost sobre la Renda de no Residents (TRLIRNR).<\/b><\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-735f7e7 e-flex e-con-boxed e-con e-parent\" data-id=\"735f7e7\" 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-e23cbb2 elementor-widget elementor-widget-heading\" data-id=\"e23cbb2\" 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\">Conclusi\u00f3 corporativa i recomanacions essencials<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65cd339 e-grid e-con-full e-con e-child\" data-id=\"65cd339\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ad3b7a2 e-con-full e-flex e-con e-child\" data-id=\"ad3b7a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5016764 elementor-widget elementor-widget-text-editor\" data-id=\"5016764\" 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><span style=\"font-weight: 400;\">Dominar la<\/span> <b>tributaci\u00f3 de no residents<\/b>, <span style=\"font-weight: 400;\">aplicar correctament els<b> convenis<\/b><\/span> <span style=\"font-weight: 400;\">i auditar les<\/span> <b>operacions <\/b>vinculades<span style=\"font-weight: 400;\"> s\u00f3n passos directius imprescindibles. Quan es coordina una expansi\u00f3 comercial entre diversos pa\u00efsos, comptar amb un  <\/span><b>an\u00e0lisi t\u00e8cnic especialitzat<\/b> <span style=\"font-weight: 400;\">marca la difer\u00e8ncia entre una internacionalitzaci\u00f3 exitosa i un conflicte tributari desgastant.<\/span><\/p><p><span style=\"font-weight: 400;\">A <\/span><b>GR\u00c0CIACALBET<\/b>,<span style=\"font-weight: 400;\"> la nostra experi\u00e8ncia de m\u00e9s de 45 anys ens demostra que un<\/span><b> assessorament fiscal preventiu<\/b> <span style=\"font-weight: 400;\">permet als CEOs i CFOs anticipar-se a les inspeccions, optimitzar les seves estructures i concentrar-se en el creixement global dels seus negocis amb absoluta seguretat jur\u00eddica.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9eb027 elementor-widget elementor-widget-button\" data-id=\"e9eb027\" 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\">CONTACTAR<\/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<div class=\"elementor-element elementor-element-09b3bae e-con-full e-flex e-con e-child\" data-id=\"09b3bae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90b2eee elementor-widget elementor-widget-image\" data-id=\"90b2eee\" 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=\"1024\" height=\"806\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-icon-white.svg\" class=\"attachment-large size-large 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<\/div>\n\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","protected":false},"excerpt":{"rendered":"<p>divendres, 6 de mar\u00e7 de 2026 Quan l\u2019activitat empresarial transcendeix fronteres, la gesti\u00f3 tribut\u00e0ria deixa de ser un tr\u00e0mit rutinari i es converteix en una q\u00fcesti\u00f3 estrat\u00e8gica i financera de primer ordre. La manera com s\u2019estructuri la fiscalitat condiciona el benefici net, l\u2019estabilitat futura i la viabilitat global de l\u2019organitzaci\u00f3. Comptar amb un assessorament fiscal<a href=\"https:\/\/graciacalbet.com\/ca\/blog\/assessorament-fiscal-internacional-empresa\/\">Continue reading <span class=\"sr-only\">&#8220;L\u2019assessorament fiscal internacional que protegeix el patrimoni de la teva empresa&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":4976,"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-4978","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\/4978","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=4978"}],"version-history":[{"count":5,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/4978\/revisions"}],"predecessor-version":[{"id":4999,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/4978\/revisions\/4999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/4976"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=4978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=4978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=4978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}