{"id":5472,"date":"2026-06-19T11:18:19","date_gmt":"2026-06-19T09:18:19","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/pla-compliance-pimes-2026\/"},"modified":"2026-06-19T11:18:19","modified_gmt":"2026-06-19T09:18:19","slug":"pla-compliance-pimes-2026","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/mercantil\/pla-compliance-pimes-2026\/","title":{"rendered":"9 decisions per al pla de compliance per a pimes en 2026"},"content":{"rendered":"<article style=\"width:100%;max-width:1180px;box-sizing:border-box;margin:0 auto;padding:0 clamp(18px,4vw,30px) clamp(40px,8vw,72px);color:#2b2b2b;font-family:Raleway,Arial,sans-serif;font-size:clamp(16px,3.8vw,18px);line-height:1.72;overflow-x:hidden;overflow-wrap:anywhere;word-break:break-word;\">\n<header style=\"position:relative;margin:0 0 clamp(34px,7vw,58px);padding:clamp(32px,8vw,78px) 0 clamp(28px,7vw,54px);text-align:center;border-bottom:1px solid #e6e6e6;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-8%;top:4%;width:min(460px,72vw);max-width:none;opacity:.045;z-index:0;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;max-width:1040px;margin:0 auto;\">\n<p style=\"margin:0 0 18px;color:#797979;font-size:clamp(11px,3vw,13px);line-height:1.35;font-weight:700;letter-spacing:.14em;text-transform:uppercase;\">Compliance per a empreses<\/p>\n<h1 style=\"max-width:1020px;margin:0 auto 20px;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(30px,6.8vw,68px);line-height:1.02;font-weight:600;overflow-wrap:anywhere;word-break:break-word;hyphens:auto;\">9 decisions per al pla de compliance per a pimes en 2026<\/h1>\n<p style=\"max-width:860px;margin:0 auto 22px;color:#2b2b2b;font-size:clamp(18px,4.2vw,22px);line-height:1.55;overflow-wrap:anywhere;word-break:break-word;\">Una guia per implantar un pla de compliance per a pimes \u00fatil, proporcional i defensable, sense convertir el compliment en burocr\u00e0cia que ning\u00fa aplica.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px 18px;align-items:center;justify-content:center;margin:0;color:#797979;font-size:14px;line-height:1.4;\">\n        <span style=\"display:inline-block;\">\u00daltima revisi\u00f3: juny de 2026<\/span><br \/>\n        <span style=\"display:inline-block;width:28px;height:1px;background:#d7d7d7;\"><\/span><br \/>\n        <span style=\"display:inline-block;\">\u00c0rea mercantil, penal i corporativa<\/span>\n      <\/div>\n<\/p><\/div>\n<\/header>\n<figure style=\"max-width:960px;margin:0 auto clamp(34px,7vw,52px);padding:0;\">\n    <img decoding=\"async\" style=\"display:block;width:100%;max-height:clamp(300px,58vw,520px);object-fit:cover;background:#f3f3f3;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-derecho-laboral.webp\" alt=\"Reuni\u00f3 professional per definir controls interns i pla de compliance en una pime\"><figcaption style=\"margin:0;padding:12px 0 0;color:#797979;font-size:14px;line-height:1.45;border-top:1px solid #e6e6e6;\">Un pla de compliance efica\u00e7 es recolza en riscos reals, responsables identificats, controls simples i evid\u00e8ncies verificables.<\/figcaption><\/figure>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:0;margin:0 0 clamp(30px,6vw,46px);border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:18px 18px 18px 0;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Enfocament<\/strong> Pimes, administradors, empreses familiars i negocis en creixement.<\/p>\n<p style=\"margin:0;padding:18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Risc principal<\/strong> Copiar un model gen\u00e8ric sense controls, formaci\u00f3 ni prova d&#8217;aplicaci\u00f3.<\/p>\n<p style=\"margin:0;padding:18px 0 18px 18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Decisi\u00f3 \u00fatil<\/strong> Comen\u00e7ar per riscos reals, responsables clars i evid\u00e8ncies proporcionades.<\/p>\n<\/p><\/div>\n<nav aria-label=\"Taula de continguts\" style=\"max-width:860px;margin:0 auto clamp(30px,6vw,48px);padding:0;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:16px 0 12px;color:#000;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Contingut de l&#8217;article<\/p>\n<ol style=\"display:block;margin:0;padding:0;color:#2b2b2b;font-size:clamp(15px,3.8vw,16px);line-height:1.45;list-style:none;\">\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#decisions-pla-compliance\"><span style=\"flex:0 0 auto;color:#797979;font-weight:800;white-space:nowrap;\">01<\/span><span>9 decisions per crear un pla de compliance<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#riscos-controls-pimes\"><span style=\"flex:0 0 auto;color:#797979;font-weight:800;white-space:nowrap;\">02<\/span><span>Riscos i controls que ha de prioritzar una pime<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#documents-evidencies-compliance\"><span style=\"flex:0 0 auto;color:#797979;font-weight:800;white-space:nowrap;\">03<\/span><span>Documents i evid\u00e8ncies m\u00ednimes<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#errors-pla-compliance\"><span style=\"flex:0 0 auto;color:#797979;font-weight:800;white-space:nowrap;\">04<\/span><span>Errors freq\u00fcents en implantar compliance<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#graciacalbet-pla-compliance\"><span style=\"flex:0 0 auto;color:#797979;font-weight:800;white-space:nowrap;\">05<\/span><span>Com pot ajudar-te GraciaCalbet<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#preguntes-frequents\"><span style=\"flex:0 0 auto;color:#797979;font-weight:800;white-space:nowrap;\">06<\/span><span>Preguntes Freq\u00fcents (FAQs)<\/span><\/a><\/li>\n<\/ol>\n<\/nav>\n<div style=\"margin:0 0 clamp(30px,6vw,44px);padding:clamp(20px,5vw,28px);background:#f3f3f3;border-left:2px solid #000;\">\n<p style=\"margin:0 0 14px;\"><strong style=\"color:#000;font-weight:800;\">Aquestes s\u00f3n les 9 decisions del pla de compliance per a pimes que recomanem revisar:<\/strong><\/p>\n<ol style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:10px 22px;margin:0;padding:0;list-style:none;color:#2b2b2b;\">\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">01<\/strong> Definir l&#8217;abast real del pla<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">02<\/strong> Fer un mapa de riscos proporcionat<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">03<\/strong> Nomenar un responsable de compliment<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">04<\/strong> Crear un codi \u00e8tic entenedor<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">05<\/strong> Implantar controls interns concrets<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">06<\/strong> Regular el canal intern d&#8217;informaci\u00f3<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">07<\/strong> Formar l&#8217;equip de manera realista<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">08<\/strong> Documentar evid\u00e8ncies de compliment<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">09<\/strong> Revisar el pla quan canvia l&#8217;empresa<\/li>\n<\/ol><\/div>\n<p style=\"margin:0 0 18px;\">Un <strong style=\"color:#000;font-weight:800;\">pla de compliance per a pimes<\/strong> serveix per prevenir riscos legals, ordenar controls interns i demostrar que l&#8217;empresa actua amb dilig\u00e8ncia. No \u00e9s un document decoratiu: ha d&#8217;ajudar a detectar incompliments, corregir-los a temps i protegir administradors, empleats i negoci.<\/p>\n<p style=\"margin:0 0 18px;\">A Espanya no existeix una obligaci\u00f3 general per a totes les petites i mitjanes empreses, per\u00f2 el compliance s&#8217;ha convertit en una eina pr\u00e0ctica. Pot ser decisiu si apareix un delicte a l&#8217;empresa, si un client exigeix controls, si es participa en una licitaci\u00f3 o si el negoci opera en sectors regulats.<\/p>\n<p style=\"margin:0 0 18px;\">La clau \u00e9s que el model sigui proporcional. Una pime no necessita copiar el sistema d&#8217;una multinacional, per\u00f2 s\u00ed identificar riscos reals, assignar responsables, formar l&#8217;equip, activar canals d&#8217;informaci\u00f3 i revisar peri\u00f2dicament els controls.<\/p>\n<p style=\"margin:0 0 22px;\">Aquesta guia explica quines decisions conv\u00e9 prendre abans d&#8217;implantar el pla, quins documents preparar, quins errors evitar i com poden interactuar compliance penal, canal intern, fiscalitat, laboral, dades i responsabilitat d&#8217;administradors.<\/p>\n<h2 id=\"decisions-pla-compliance\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">9 decisions per crear un pla de compliance<\/h2>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">1. Definir l&#8217;abast real del pla<\/h3>\n<p style=\"margin:0 0 16px;\">El primer pas \u00e9s decidir qu\u00e8 cobreix el pla. En una pime pot incloure compliance penal, protecci\u00f3 de dades, prevenci\u00f3 de blanqueig, riscos laborals, fiscalitat, contractaci\u00f3 amb prove\u00efdors i controls financers.<\/p>\n<p style=\"margin:0 0 16px;\">El marc penal \u00e9s rellevant perqu\u00e8 l&#8217;<a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1995-25444#a31bis\" target=\"_blank\" rel=\"noopener\">article 31 bis del Codi Penal<\/a> permet valorar models d&#8217;organitzaci\u00f3 i gesti\u00f3 efica\u00e7os en relaci\u00f3 amb la responsabilitat penal de la persona jur\u00eddica. La <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=FIS-C-2016-00001\" target=\"_blank\" rel=\"noopener\">Circular 1\/2016 de la Fiscalia General de l&#8217;Estat<\/a> tamb\u00e9 ajuda a entendre quins elements solen revisar-se en valorar l&#8217;efic\u00e0cia del model.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">2. Fer un mapa de riscos proporcionat<\/h3>\n<p style=\"margin:0 0 16px;\">El mapa de riscos identifica on pot fallar l&#8217;empresa: pagaments, contractaci\u00f3, prove\u00efdors, regals, dades, fiscalitat, subvencions, relacions laborals o seguretat. Ha d&#8217;ordenar riscos per probabilitat i impacte, sense tractar-los tots com si tinguessin la mateixa urg\u00e8ncia.<\/p>\n<p style=\"margin:0 0 16px;\">Una empresa industrial, una consultora tecnol\u00f2gica i una immobili\u00e0ria no tenen el mateix mapa de riscos. L&#8217;important \u00e9s saber on pot produir-se un incompliment seri\u00f3s i quin control pot evitar-lo.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">3. Nomenar un responsable de compliment<\/h3>\n<p style=\"margin:0 0 16px;\">Tota empresa necessita alg\u00fa que vigili el funcionament del model. En pimes pot assumir-ho el propi \u00f2rgan d&#8217;administraci\u00f3, per\u00f2 ha de quedar clar qui coordina, qui informa i qui conserva evid\u00e8ncies.<\/p>\n<p style=\"margin:0 0 16px;\">Si el responsable no t\u00e9 temps, independ\u00e8ncia m\u00ednima o formaci\u00f3 suficient, el pla perd efic\u00e0cia. Tamb\u00e9 es pot externalitzar part de la funci\u00f3 per obtenir criteri t\u00e8cnic, per\u00f2 la responsabilitat \u00faltima dels administradors no desapareix.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">4. Crear un codi \u00e8tic entenedor<\/h3>\n<p style=\"margin:0 0 16px;\">El codi \u00e8tic ha d&#8217;explicar com actua l&#8217;empresa davant conflictes d&#8217;inter\u00e8s, regals, pagaments, prove\u00efdors, dades, compet\u00e8ncia, assetjament, igualtat i \u00fas de recursos. Ha d&#8217;estar escrit en llenguatge clar: si ning\u00fa l&#8217;ent\u00e9n, ning\u00fa l&#8217;aplica.<\/p>\n<p style=\"margin:0 0 16px;\">Un codi breu, signat i comunicat acostuma a ser m\u00e9s efica\u00e7 que un manual llarg que ning\u00fa consulta. La utilitat \u00e9s convertir principis generals en regles aplicables a decisions di\u00e0ries.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">5. Implantar controls interns concrets<\/h3>\n<p style=\"margin:0 0 16px;\">Els controls s\u00f3n la part operativa del pla. Poden incloure doble aprovaci\u00f3 de pagaments, validaci\u00f3 de prove\u00efdors, l\u00edmits de despeses, revisions fiscals, arxiu de contractes i tra\u00e7abilitat documental.<\/p>\n<p style=\"margin:0 0 16px;\">L&#8217;objectiu no \u00e9s frenar el negoci, sin\u00f3 evitar que una decisi\u00f3 sensible depengui d&#8217;una sola persona sense evid\u00e8ncia. En pimes, els controls han de ser simples, repetibles i proporcionals.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">6. Regular el canal intern d&#8217;informaci\u00f3<\/h3>\n<p style=\"margin:0 0 16px;\">La <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/eli\/es\/l\/2023\/02\/20\/2\/con\" target=\"_blank\" rel=\"noopener\">Llei 2\/2023<\/a> exigeix sistemes interns d&#8217;informaci\u00f3 per a determinats subjectes i fixa garanties de confidencialitat, protecci\u00f3 de l&#8217;informant i gesti\u00f3 segura. Encara que una pime no sempre estigui obligada, el canal pot ser recomanable si hi ha riscos sensibles.<\/p>\n<p style=\"margin:0 0 16px;\">Un canal mal gestionat pot crear m\u00e9s risc que soluci\u00f3. Ha de regular recepci\u00f3, investigaci\u00f3, terminis, confidencialitat, protecci\u00f3 de dades i abs\u00e8ncia de repres\u00e0lies. No ha de ser una b\u00fastia oblidada.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">7. Formar l&#8217;equip de manera realista<\/h3>\n<p style=\"margin:0 0 16px;\">El pla nom\u00e9s funciona si les persones coneixen les regles. La formaci\u00f3 s&#8217;ha d&#8217;adaptar a cada perfil: administraci\u00f3, vendes, compres, direcci\u00f3, finances, recursos humans o tecnologia.<\/p>\n<p style=\"margin:0 0 16px;\">No n&#8217;hi ha prou amb enviar un PDF. Conv\u00e9 explicar escenaris concrets: regals de prove\u00efdors, factures dubtoses, dades personals, conflictes d&#8217;inter\u00e8s o \u00fas d&#8217;informaci\u00f3 confidencial. La formaci\u00f3 ha de deixar evid\u00e8ncia de data, assistents, contingut i comprensi\u00f3 m\u00ednima.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">8. Documentar evid\u00e8ncies de compliment<\/h3>\n<p style=\"margin:0 0 16px;\">En compliance, all\u00f2 que no es documenta costa molt provar-ho. Actes, pol\u00edtiques, formacions, revisions, comunicacions, investigacions i controls s&#8217;han de conservar de manera ordenada.<\/p>\n<p style=\"margin:0 0 16px;\">L&#8217;evid\u00e8ncia \u00e9s clau si apareix una inspecci\u00f3, den\u00fancia, procediment penal o reclamaci\u00f3 d&#8217;un client. No es tracta d&#8217;acumular papers, sin\u00f3 de poder reconstruir decisions.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">9. Revisar el pla quan canvia l&#8217;empresa<\/h3>\n<p style=\"margin:0 0 16px;\">El compliance no \u00e9s est\u00e0tic. Canvia si la pime obre un nou mercat, incorpora socis, contracta m\u00e9s empleats, comen\u00e7a a licitar o entra en un sector regulat.<\/p>\n<p style=\"margin:0 0 16px;\">Tamb\u00e9 s&#8217;ha de revisar si es detecta una infracci\u00f3, si canvia la normativa o si el mapa de riscos queda desfasat. La revisi\u00f3 peri\u00f2dica demostra que el model est\u00e0 viu.<\/p>\n<h2 id=\"riscos-controls-pimes\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Riscos i controls que ha de prioritzar una pime<\/h2>\n<p style=\"margin:0 0 16px;\">Qui busca un pla de compliance per a pimes normalment no vol teoria penal abstracta: vol saber si el necessita, on t\u00e9 risc i com implantar-lo sense paralitzar el negoci. La intenci\u00f3 acostuma a estar vinculada a una licitaci\u00f3, un client exigent, creixement intern o decisi\u00f3 de l&#8217;\u00f2rgan d&#8217;administraci\u00f3.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:760px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Risc<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Senyal en una pime<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Control proporcionat<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Pagaments i despeses sensibles<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Una sola persona aprova prove\u00efdors, pagaments, regals o despeses de representaci\u00f3.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Doble validaci\u00f3 per import, pol\u00edtica de regals i registre d&#8217;autoritzacions.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Contractaci\u00f3 de tercers<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Agents, comercials, prove\u00efdors cr\u00edtics o col\u00b7laboradors actuen en nom de l&#8217;empresa.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Alta de prove\u00efdor, contracte, cl\u00e0usules de compliment i revisi\u00f3 de conflictes.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Dades i canal intern<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Es reben comunicacions internes sense procediment ni protecci\u00f3 de l&#8217;informant.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Canal regulat, terminis, confidencialitat, responsable i registre segur.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Risc fiscal o comptable<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Facturaci\u00f3, cobraments, subvencions o despeses sense tra\u00e7abilitat suficient.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Arxiu de suport, revisi\u00f3 peri\u00f2dica i responsables d&#8217;aprovaci\u00f3.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Responsabilitat d&#8217;administradors<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">L&#8217;\u00f2rgan d&#8217;administraci\u00f3 no aprova ni revisa el model.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Acta d&#8217;aprovaci\u00f3, informe anual i seguiment de mesures correctores.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<div style=\"margin:24px 0;padding:20px 22px;background:#f3f3f3;border:1px solid #e6e6e6;border-left:2px solid #000;\">\n<p style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Criteri pr\u00e0ctic:<\/strong> una pime no ha de comen\u00e7ar pel document m\u00e9s llarg, sin\u00f3 pel risc m\u00e9s real. Primer es decideix qu\u00e8 pot passar, qui ho controla i quina prova quedar\u00e0 si alg\u00fa pregunta d&#8217;aqu\u00ed a sis mesos.<\/p>\n<\/p><\/div>\n<h2 id=\"documents-evidencies-compliance\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Documents i evid\u00e8ncies m\u00ednimes<\/h2>\n<p style=\"margin:0 0 16px;\">El compliance no es demostra amb un document bonic. Es demostra amb evid\u00e8ncies: formacions realitzades, controls executats, revisions peri\u00f2diques, canal intern operatiu, investigacions documentades, mesures correctores i decisions tra\u00e7ables.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:760px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Document<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Per a qu\u00e8 serveix<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Evid\u00e8ncia que conv\u00e9 conservar<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Acta d&#8217;aprovaci\u00f3<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Acredita impuls de l&#8217;\u00f2rgan d&#8217;administraci\u00f3 i abast del pla.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Data, assistents, acord, responsable i calendari d&#8217;implantaci\u00f3.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Mapa de riscos<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Prioritza riscos penals, corporatius, fiscals, laborals o de dades.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Metodologia, valoraci\u00f3, controls existents i accions pendents.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Codi \u00e8tic i pol\u00edtiques<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Converteix principis en regles aplicables per l&#8217;equip.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Versi\u00f3 aprovada, comunicaci\u00f3 a l&#8217;equip i acceptaci\u00f3 o acusament.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Registre de formaci\u00f3<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Demostra que les regles es van explicar i no van quedar arxivades.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Data, assistents, contingut, avaluacions i materials.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Revisi\u00f3 peri\u00f2dica<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">Comprova si el model continua viu i adaptat al negoci.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Informe, incid\u00e8ncies, controls revisats i mesures correctores.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<h3 style=\"margin:0 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(20px,5.2vw,23px);line-height:1.25;font-weight:800;\">Checklist m\u00ednim per comen\u00e7ar<\/h3>\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Organigrama:<\/strong> qui decideix, qui executa controls i qui reporta incid\u00e8ncies.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Processos sensibles:<\/strong> pagaments, compres, vendes, prove\u00efdors, regals, contractaci\u00f3 i dades.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Contractes principals:<\/strong> clients, prove\u00efdors, col\u00b7laboradors, agents i socis estrat\u00e8gics.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Incid\u00e8ncies pr\u00e8vies:<\/strong> reclamacions, inspeccions, conflictes interns o alertes d&#8217;auditoria.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Canals actuals:<\/strong> com es reben dubtes, den\u00fancies, queixes o comunicacions sensibles.<\/li>\n<\/ul><\/div>\n<h2 id=\"errors-pla-compliance\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Errors freq\u00fcents en implantar compliance<\/h2>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Copiar un model de gran empresa<\/h3>\n<p style=\"margin:0 0 16px;\">Un pla massa complex no s&#8217;aplica. La pime necessita controls clars, responsables identificables i documentaci\u00f3 proporcionada. Si el sistema exigeix m\u00e9s del que l&#8217;estructura pot sostenir, acabar\u00e0 desconnectat del negoci.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Crear pol\u00edtiques sense seguiment<\/h3>\n<p style=\"margin:0 0 16px;\">Un document sense formaci\u00f3, controls i revisi\u00f3 peri\u00f2dica no demostra una cultura real de compliment. El pla ha de deixar rastre d&#8217;aplicaci\u00f3: decisions, registres, comunicacions i mesures correctores.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Oblidar l&#8217;\u00f2rgan d&#8217;administraci\u00f3<\/h3>\n<p style=\"margin:0 0 16px;\">Els administradors han d&#8217;impulsar, aprovar i supervisar el model. Delegar tasques no elimina el deure de dilig\u00e8ncia. Sense actes, seguiment i revisi\u00f3, ser\u00e0 dif\u00edcil demostrar que el sistema tenia suport real.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">Obrir un canal intern sense procediment<\/h3>\n<p style=\"margin:0 0 16px;\">Un canal de den\u00fancies o informaci\u00f3 no pot ser nom\u00e9s una adre\u00e7a de correu. Ha de regular recepci\u00f3, confidencialitat, terminis, protecci\u00f3 de l&#8217;informant, investigaci\u00f3, mesures correctores i tractament de dades.<\/p>\n<h2 id=\"graciacalbet-pla-compliance\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Com pot ajudar-te GraciaCalbet<\/h2>\n<p style=\"margin:0 0 16px;\">A GraciaCalbet ajudem pimes, administradors i empreses familiars a implantar models de compliance proporcionats, connectant dret penal, mercantil, laboral, fiscal i gesti\u00f3 interna. La clau \u00e9s que el sistema sigui \u00fatil per a l&#8217;empresa i defensable si apareix un problema.<\/p>\n<p style=\"margin:0 0 16px;\">Podem dissenyar el mapa de riscos penal i corporatiu, preparar codi \u00e8tic, pol\u00edtiques i controls interns, implantar el canal intern d&#8217;informaci\u00f3, formar administradors i equips, i revisar peri\u00f2dicament el model i les seves evid\u00e8ncies.<\/p>\n<p style=\"margin:0 0 16px;\">Aquest treball pot connectar amb la nostra \u00e0rea de <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/penal\/compliance-penal\/\">compliance penal<\/a>, amb l&#8217;\u00e0rea <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/mercantil-y-societario\/\">mercantil i societ\u00e0ria<\/a> i amb l&#8217;\u00e0rea <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/\">fiscal<\/a> quan el model t\u00e9 implicacions m\u00e9s \u00e0mplies.<\/p>\n<div style=\"position:relative;margin:clamp(28px,6vw,44px) 0;padding:clamp(26px,6vw,42px);background:#000;color:#fff;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-6%;bottom:-18%;width:min(520px,82vw);max-width:none;opacity:.12;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent-alt.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,280px),1fr));gap:clamp(18px,5vw,34px);align-items:end;\">\n<div>\n<p style=\"margin:0 0 10px;color:#fff;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">GRACIACALBET<\/p>\n<p style=\"margin:0;color:#fff;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(28px,6vw,44px);line-height:1.02;font-weight:600;\">Compliance proporcionat per a pimes<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 18px;color:#f3f3f3;line-height:1.62;\">Si la teva empresa necessita controls per creixement, licitaci\u00f3, client estrat\u00e8gic o risc penal, conv\u00e9 dissenyar un sistema aplicable i documentat.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#ffffff;color:#000;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Sol\u00b7licitar consulta<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:transparent;color:#fff;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/penal\/compliance-penal\/\">Veure compliance penal<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"preguntes-frequents\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Preguntes Freq\u00fcents (FAQs)<\/h2>\n<div style=\"margin:0 0 clamp(32px,7vw,48px);border-top:1px solid #000;\">\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>\u00c9s obligatori un pla de compliance per a una pime?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">No existeix una obligaci\u00f3 general per a totes les pimes, per\u00f2 pot ser obligatori per normativa sectorial o exig\u00e8ncies contractuals. A m\u00e9s, un model efica\u00e7 pot ser clau per eximir o atenuar responsabilitat penal de la persona jur\u00eddica si es comet un delicte a l&#8217;empresa.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Qu\u00e8 ha d&#8217;incloure un pla de compliance per a pimes?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Ha d&#8217;incloure mapa de riscos, codi \u00e8tic, pol\u00edtiques internes, controls, canal d&#8217;informaci\u00f3 quan procedeixi, formaci\u00f3, responsable de compliment, sistema disciplinari i revisi\u00f3 peri\u00f2dica. La clau \u00e9s adaptar-ho a la mida, activitat i riscos de l&#8217;empresa.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Pot respondre l&#8217;administrador si no hi ha compliance?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Pot existir responsabilitat de l&#8217;administrador si no adopta mesures diligents de control, especialment quan hi ha incompliments greus, delictes, deutes o falta de supervisi\u00f3. El compliance no elimina tots els riscos, per\u00f2 ajuda a demostrar dilig\u00e8ncia.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Cada quant s&#8217;ha de revisar el pla de compliance?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">S&#8217;ha de revisar peri\u00f2dicament i sempre que canvi\u00ef l&#8217;activitat, estructura, normativa, riscos o model de negoci. Tamb\u00e9 conv\u00e9 revisar-lo despr\u00e9s d&#8217;una incid\u00e8ncia, den\u00fancia interna o inspecci\u00f3. Un pla no actualitzat pot perdre efic\u00e0cia.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Un canal de den\u00fancies forma part del compliance?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">S\u00ed. El canal intern d&#8217;informaci\u00f3 acostuma a integrar-se dins del sistema de compliance perqu\u00e8 permet detectar irregularitats, protegir informants i gestionar investigacions internes. En alguns casos \u00e9s obligatori per la Llei 2\/2023; en altres pot ser recomanable.<\/p>\n<\/details><\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Una guia per implantar un pla de compliance per a pimes \u00fatil, proporcional i defensable, sense convertir el compliment en burocr\u00e0cia que ning\u00fa aplica.<\/p>\n","protected":false},"author":1,"featured_media":389,"comment_status":"","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[388],"tags":[],"class_list":["post-5472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercantil"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5472","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=5472"}],"version-history":[{"count":0,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5472\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/389"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=5472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=5472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=5472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}