{"id":329572,"date":"2026-10-14T14:49:51","date_gmt":"2026-10-14T12:49:51","guid":{"rendered":"https:\/\/sol-fiscal.com\/comptabilitat\/"},"modified":"2026-11-06T15:33:22","modified_gmt":"2026-11-06T14:33:22","slug":"comptabilitat","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/ca\/comptabilitat\/","title":{"rendered":"Comptabilitat"},"content":{"rendered":"\r\n\r\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section sf-hero-cercle\">\r\n\r\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_0 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Societats, filials i grups entre Fran\u00e7a i Andorra<\/strong><\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h1>Comptabilitat a Andorra: uns comptes que reflecteixen les vostres decisions<\/h1>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_0 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/ca\/contacte\/?subject=comptabilite#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Organitzar el meu seguiment comptable<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una primera conversa confidencial per identificar les societats, els fluxos, les eines actuals i els propers venciments.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>La comptabilitat ha de registrar qu\u00e8 ha passat i permetre entendre els fluxos, recuperar les decisions, anticipar els venciments i elaborar uns comptes coherents amb l\u2019activitat real.<\/p>\n<p>Per a una societat andorrana, una filial d\u2019una matriu francesa o un grup familiar, aquesta continu\u00eftat \u00e9s essencial: els contractes, les factures, els moviments bancaris, els finan\u00e7aments, les remuneracions i les operacions intragrup han de ser coherents entre si. SOL Fiscal organitza el seguiment amb els directius, els equips comptables i, segons el cas, els experts comptables, auditors de comptes, advocats i assessors habituals del grup.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters3 et_block_row\">\r\n\r\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png\" alt=\"SOL Fiscal, membre de la xarxa ViaExperts\" width=\"700\" height=\"205\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png 700w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2-480x141.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 700px, 100vw\" class=\"wp-image-327816\" \/><\/span><\/div>\r\n\r\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Membre de la xarxa ViaExperts<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\r\n\r\n<div class=\"et_pb_row_2 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style id=\"sfg-navigation-style\">\n\/* Keep the global Divi header above fixed in-page summaries and their ancestors. *\/\nbody:not(.et-fb) .et-l--header{position:relative;z-index:20000}\n\n.sfg-header,.sfg-header 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.sfg-banner__links{flex-direction:column;align-items:stretch;gap:0;overflow:visible;padding-top:10px}.sfg-banner.is-compact .sfg-banner__links a{white-space:normal;font-size:14px;padding:12px 0}}\n@media(prefers-reduced-motion:reduce){.sfg-banner,.sfg-banner__links a{transition:none}}\n\n\/* Shared adaptive layout for every page summary. *\/\n.sfg-banner{container-type:inline-size}\n.sfg-banner__links a{white-space:normal;overflow-wrap:break-word;line-height:1.45;min-width:0}\n.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:3px 24px}\n.sfg-banner.is-dense .sfg-banner__links a{padding:10px 0}\n.sfg-banner summary{gap:14px;min-height:30px}\n.sfg-banner__current{display:none;min-width:0;flex:1;font-size:13px;font-weight:400;letter-spacing:0;text-transform:none;line-height:1.4;color:#2a2927;overflow-wrap:break-word}\n.sfg-banner:not([open]) .sfg-banner__current,.sfg-banner.is-compact .sfg-banner__current{display:block}\n.sfg-banner.is-collapsible>summary,.sfg-banner.is-compact.is-collapsible>summary{display:flex}\n.sfg-banner.is-compact.is-collapsible .sfg-banner__links{flex-wrap:wrap;overflow-x:visible;max-height:min(55vh,420px);overflow-y:auto;overscroll-behavior:contain;padding:12px 0 4px;scrollbar-width:thin}\n.sfg-banner.is-collapsible:not([open])>.sfg-banner__links{display:none!important}\n.sfg-banner.is-compact.is-collapsible{padding-top:8px;padding-bottom:8px}\n.sfg-banner__links a[aria-current=\"location\"]{font-weight:600}\n@container(max-width:1000px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 22px}.sfg-banner__links a{white-space:normal;border-bottom:1px solid #b2986d30;padding:12px 0}}\n@container(max-width:540px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{grid-template-columns:1fr}.sfg-banner summary{flex-wrap:wrap;gap:4px 10px}.sfg-banner__current{flex-basis:calc(100% - 30px);order:2}.sfg-banner summary:after{margin-left:auto}.sfg-banner__current:empty{display:none}}\n@media(max-width:650px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:1fr;gap:0}.sfg-banner summary{font-size:11px}.sfg-banner__links a{font-size:14px;line-height:1.5}}\n<\/style>\n<details class=\"sfg-banner sfg-banner__inner\" data-sfg-header-banner data-sfg-toc=\"r06\" open><summary>En aquesta p\u00e0gina<\/summary><nav class=\"sfg-banner__links\" aria-label=\"En aquesta p\u00e0gina\"><a href=\"#comptes-decisions\">Comptes i decisions<\/a><a href=\"#mise-en-place\">La posada en marxa<\/a><a href=\"#suivi\">El seguiment de l\u2019activitat<\/a><a href=\"#groupe\">El grup<\/a><a href=\"#financements\">El finan\u00e7ament<\/a><a href=\"#intragroupe\">Els fluxos intragrup<\/a><a href=\"#cloture\">El tancament<\/a><a href=\"#methode\">El m\u00e8tode<\/a><a href=\"#faq\">Questions fr\u00e9quentes<\/a><\/nav><\/details>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"comptes-decisions\">\r\n\r\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Comptes i decisions<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Fer que els comptes reflecteixin les decisions<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_4 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_5 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una decisi\u00f3 jur\u00eddica o financera va m\u00e9s enll\u00e0 de la signatura d\u2019una acta o d\u2019un contracte. S\u2019ha de reflectir en la facturaci\u00f3, els pagaments, la comptabilitat, les declaracions i els comptes anuals. Altrament, l\u2019expedient es fragmenta: els juristes tenen un document, el banc veu un moviment, comptabilitat rep tard el justificant i el directiu perd la visi\u00f3 de conjunt.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_5 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_6 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Abans de l\u2019operaci\u00f3<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Identifiquem el tractament previst, els justificants, les validacions necess\u00e0ries, els comptes afectats, els terminis i els responsables. En un finan\u00e7ament, una distribuci\u00f3, una adquisici\u00f3, una llic\u00e8ncia o una reorganitzaci\u00f3, aix\u00f2 permet con\u00e8ixer el tractament comptable o fiscal abans d\u2019executar l\u2019operaci\u00f3.\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_7 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_2 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Durant l\u2019execuci\u00f3<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_3 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Les factures, els contractes, les decisions societ\u00e0ries, els justificants de pagament, els extractes bancaris i els c\u00e0lculs es reuneixen mitjan\u00e7ant un circuit conegut. Les discrep\u00e0ncies s\u2019assenyalen mentre encara es poden explicar o corregir.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_8 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_4 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">En el tancament<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_5 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Els saldos es concilien amb els contractes, els bancs, l\u2019immobilitzat, els finan\u00e7aments, els impostos i les societats vinculades. El tancament comprova i formalitza el seguiment de tot l\u2019exercici.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\" id=\"mise-en-place\">\r\n\r\n<div class=\"et_pb_row_6 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_9 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>La posada en marxa<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Organitzar la comptabilitat des de la constituci\u00f3<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_7 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_10 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una bona organitzaci\u00f3 comen\u00e7a abans de la primera factura. La forma de la societat, l\u2019activitat, els socis, els mitjans de pagament, els treballadors, les operacions transfrontereres i la pertinen\u00e7a eventual a un grup determinen la informaci\u00f3 i els circuits que cal preveure.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_11 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_8 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_12 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_6 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">L\u2019expedient permanent<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_7 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Inclou, entre altres elements, els estatuts, les inscripcions, els beneficiaris efectius, els poders, les actes, els contractes principals, els finan\u00e7aments, les dades banc\u00e0ries, les autoritzacions i la informaci\u00f3 fiscal. Cal actualitzar-lo quan canvi\u00efn la governan\u00e7a, el capital o l\u2019activitat.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_13 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_8 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">El pla de comptes i els eixos de seguiment<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_9 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>El pla de comptes ha de permetre elaborar els comptes locals i respondre a les necessitats de gesti\u00f3: activitat, establiment, projecte, tipus d\u2019ingr\u00e9s, despeses, inversions i operacions amb societats vinculades. Per a una filial andorrana, es pot definir des del principi una taula de correspond\u00e8ncies amb el marc comptable i el pla de comptes del grup franc\u00e8s.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_14 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_10 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">El calendari de documentaci\u00f3<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_11 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>La freq\u00fc\u00e8ncia de lliurament de documents, els responsables, les eines, les validacions i les dates de revisi\u00f3 es fixen per escrit. Una societat amb poca activitat pot tenir un sistema senzill, sempre que el circuit estigui definit i es mantingui al dia.\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_9 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_15 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>En la pr\u00e0ctica, constituir una societat requereix generalment almenys entre dos mesos i mig i tres mesos per ordenar les decisions, els documents i les gestions amb el banc, les administracions i els professionals. Per a un projecte complet de sortida, instal\u00b7laci\u00f3 i reorganitzaci\u00f3 entre Fran\u00e7a i Andorra, sovint cal un bon any per preparar-lo, executar-lo i estabilitzar-lo. S\u00f3n terminis orientatius de preparaci\u00f3, sense car\u00e0cter legal ni garantia. Cal distingir els terminis dels tercers, els venciments obligatoris i el calendari de l\u2019expedient.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"suivi\">\r\n\r\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_16 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p class=\"eyebrow\">El seguiment<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Fer el seguiment de l\u2019activitat sense esperar els comptes anuals<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_11 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_17 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><span>La freq\u00fc\u00e8ncia dep\u00e8n de l\u2019activitat i dels riscos. L\u2019objectiu \u00e9s tenir prou aviat la informaci\u00f3 que exigeix una decisi\u00f3 i limitar els informes a all\u00f2 que \u00e9s \u00fatil.<\/span><\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_18 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_12 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_19 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_12 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Tresoreria i bancs<\/h3><div class=\"et_pb_blurb_description\"><article class=\"animate arrived\">\n<p>Les conciliacions banc\u00e0ries, les previsions de tresoreria, els venciments del deute i els moviments inusuals permeten anticipar necessitats de finan\u00e7ament i documentar l\u2019origen o la destinaci\u00f3 dels fons. Els comptes bancaris de la societat es mantenen separats de les despeses personals del directiu.\u00a0<\/p>\n<\/article>\n<article class=\"animate arrived\"><\/article>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_20 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_13 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Clients, prove\u00efdors i immobilitzat<\/h3><div class=\"et_pb_blurb_description\"><p>Fer el seguiment de les factures emeses, els cobraments, els deutes amb prove\u00efdors, les bestretes, l\u2019immobilitzat i les amortitzacions permet mesurar l\u2019activitat i detectar documents que falten. Les operacions immobili\u00e0ries, les obres i els actius intangibles s\u2019han de classificar d\u2019acord amb els contractes i l\u2019\u00fas real.\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_13 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_21 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_14 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Remuneracions, distribucions i comptes corrents de socis<\/h3><div class=\"et_pb_blurb_description\"><p>Les remuneracions, els dividends, els reemborsaments de despeses i els moviments de compte corrent tenen tractaments diferents. Cal comprovar la decisi\u00f3, la capacitat financera, els justificants, les declaracions i les conseq\u00fc\u00e8ncies fiscals abans del pagament o en el moment de fer-lo.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_22 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_15 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Un quadre de comandament \u00fatil<\/h3><div class=\"et_pb_blurb_description\"><p>Es poden seguir la xifra de negocis, el marge, la tresoreria, les necessitats a curt termini, les inversions, els deutes, els cr\u00e8dits i els compromisos en un format proporcionat. Un bon quadre de comandament ajuda a prendre decisions i a actuar.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"groupe\">\r\n\r\n<div class=\"et_pb_row_14 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_23 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>El grup<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Filial andorrana i grup franc\u00e8s: <br \/>coordinar els dos enfocaments<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_15 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_24 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una filial andorrana ha de portar els seus comptes i complir les obligacions locals. La matriu francesa pot necessitar alhora informes ajustats al seu calendari, al seu pla de comptes, als seus m\u00e8todes de valoraci\u00f3 i als seus procediments de control. Cal coordinar totes dues necessitats i distingir els r\u00e8gims aplicables.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_25 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_16 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_26 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_16 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Informes per al grup<\/h3><div class=\"et_pb_blurb_description\"><p>Un calendari de lliurament, una taula de correspond\u00e8ncia de comptes, unes regles de conversi\u00f3, una llista de documents i un format de justificaci\u00f3 faciliten l\u2019elaboraci\u00f3 dels comptes del grup. Es concilien les operacions rec\u00edproques: factures, bestretes, interessos, dividends, serveis, compres, vendes i saldos de comptes corrents.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_27 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_17 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Consolidaci\u00f3 comptable<\/h3><div class=\"et_pb_blurb_description\"><p>La consolidaci\u00f3 comptable ofereix una visi\u00f3 conjunta de les societats del per\u00edmetre quan ho exigeixen les normes o quan el grup ho tria per a la gesti\u00f3. Comporta, entre altres tasques, harmonitzar determinats m\u00e8todes, conciliar les operacions intragrup i eliminar operacions rec\u00edproques dels comptes consolidats.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_18 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Integraci\u00f3 fiscal<\/h3><div class=\"et_pb_blurb_description\"><p>La integraci\u00f3 fiscal francesa \u00e9s un r\u00e8gim fiscal diferenciat, subjecte a condicions pr\u00f2pies i a un per\u00edmetre espec\u00edfic. El fet que una societat francesa sigui titular del capital d\u2019una filial andorrana no incorpora autom\u00e0ticament aquesta filial al r\u00e8gim. Per tant, una eliminaci\u00f3 en els comptes consolidats no fa desapar\u00e8ixer els efectes fiscals de l\u2019operaci\u00f3. Cal examinar separadament les conseq\u00fc\u00e8ncies a Fran\u00e7a i a Andorra.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_17 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_28 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>La consolidaci\u00f3 comptable i la integraci\u00f3 fiscal dels resultats s\u00f3n processos diferents.<\/p>\n<p>La primera respon a una necessitat d\u2019informaci\u00f3 financera; la segona \u00e9s un r\u00e8gim fiscal subjecte a condicions.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section\" id=\"financements\">\r\n\r\n<div class=\"et_pb_row_18 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_29 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Els finan\u00e7aments<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Capital, compte corrent de soci i finan\u00e7ament intragrup<\/h2>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_30 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una filial andorrana es pot finan\u00e7ar amb capital, un compte corrent de soci, un pr\u00e9stec bancari o una combinaci\u00f3 de recursos. L\u2019elecci\u00f3 dep\u00e8n de la durada de la necessitat, el risc, la capacitat de reemborsament, la governan\u00e7a i les conseq\u00fc\u00e8ncies jur\u00eddiques, comptables i fiscals.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Capital<\/h3>\n<p>Una aportaci\u00f3 de capital refor\u00e7a els fons propis i t\u00e9 una funci\u00f3 diferent de la del finan\u00e7ament reemborsable. Les decisions societ\u00e0ries, l\u2019origen dels fons, els moviments bancaris i el registre comptable han de concordar.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Compte corrent de soci o pr\u00e9stec<\/h3>\n<p>Cal documentar l\u2019import, la durada, la remuneraci\u00f3 eventual, les condicions de reemborsament, les garanties i l\u2019\u00fas dels fons. La manca d\u2019un acord escrit o unes condicions diferents de les que haurien acceptat empreses independents poden generar problemes comptables i fiscals.\u00a0<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_24 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Tresoreria de grup<\/h3>\n<p>Les bestretes puntuals s\u2019han de gestionar perqu\u00e8 no es converteixin en un sistema de tresoreria informal. Fem el seguiment de les facultats, els l\u00edmits, els acords, els interessos, els fluxos, els saldos i les necessitats de liquiditat de cada societat. El tractament fiscal, les possibles retencions i les obligacions documentals es comproven amb els especialistes competents.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"intragroupe\">\r\n\r\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_31 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_25 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Els fluxos intragrup<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_26 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Documentar els fluxos intragrup i <br \/>els actius intangibles<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_20 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_32 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_19 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Una factura entre societats vinculades ha de correspondre a un servei, un b\u00e9, un finan\u00e7ament o un dret efectivament facilitat. Un flux mal definit requereix revisar l\u2019operaci\u00f3 que l\u2019origina.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_33 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_20 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Serveis i refacturacions<\/h3><div class=\"et_pb_blurb_description\"><p>El contracte, la prestaci\u00f3 efectiva del servei, el m\u00e8tode de c\u00e0lcul, els justificants i l\u2019inter\u00e8s per a la societat pagadora han de ser coherents. Els criteris de repartiment es conserven i es revisen quan canvia l\u2019activitat.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_21 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Propietat intel\u00b7lectual, llic\u00e8ncies i c\u00e0nons<\/h3><div class=\"et_pb_blurb_description\"><p>Abans de comptabilitzar un c\u00e0non, cal identificar qui \u00e9s realment titular de la marca, el programari, el contingut, la patent o els coneixements t\u00e8cnics, i qui els desenvolupa, protegeix i explota. Les llic\u00e8ncies, les funcions exercides en la pr\u00e0ctica, la remuneraci\u00f3 i els fluxos han de correspondre a aquesta realitat.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_22 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Preus de transfer\u00e8ncia<\/h3><div class=\"et_pb_blurb_description\"><p>Les operacions vinculades s\u2019identifiquen i es documenten de manera proporcionada. SOL Fiscal coordina la informaci\u00f3 comptable, jur\u00eddica i fiscal de l\u2019expedient i, quan l\u2019an\u00e0lisi ho exigeix, incorpora els especialistes en preus de transfer\u00e8ncia.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section\" id=\"cloture\">\r\n\r\n<div class=\"et_pb_row_21 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_34 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_27 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>El tancament<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_28 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Tancar, declarar i dipositar sense <br \/>perdre el fil de l\u2019exercici<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_22 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_35 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_29 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Els comptes anuals han d\u2019oferir una imatge coherent del patrimoni, la situaci\u00f3 financera i el resultat, d\u2019acord amb les normes aplicables. Es preparen a partir de les conciliacions i els justificants acumulats durant l\u2019exercici.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_36 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_23 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_37 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_23 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Revisi\u00f3 de tancament<\/h3><div class=\"et_pb_blurb_description\"><article class=\"animate arrived\">\n<p>Es revisen els bancs, els clients, els prove\u00efdors, l\u2019immobilitzat, les exist\u00e8ncies si escau, els deutes, els cr\u00e8dits, les despeses meritades pendents de pagament, els ingressos meritats pendents de cobrament, les operacions vinculades, els fons propis i els compromisos. Tamb\u00e9 s\u2019assenyalen els fets posteriors al tancament que afectin la informaci\u00f3 que cal presentar.<\/p>\n<\/article>\n<article class=\"animate arrived\"><\/article>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_38 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_24 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Comptes anuals i dip\u00f2sit<\/h3><div class=\"et_pb_blurb_description\"><p>Els comptes es formulen, s\u2019aproven i es dipositen segons la forma de l\u2019empresa, la seva situaci\u00f3 i les normes vigents. Cal utilitzar el nou pla comptable i els models oficials aplicables als exercicis corresponents. Els venciments s\u2019anoten en un calendari compartit, amb els responsables de preparar, revisar, signar i dipositar els comptes.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_24 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_39 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_25 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Fiscalitat i declaracions<\/h3><div class=\"et_pb_blurb_description\"><p>El resultat comptable \u00e9s el punt de partida del c\u00e0lcul fiscal. Els ajustos, els impostos, les retencions, les operacions transfrontereres i les obligacions pr\u00f2pies de l\u2019activitat s\u2019examinen per separat. Un assentament correcte ha d\u2019anar acompanyat de la comprovaci\u00f3 del tractament fiscal.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_40 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_26 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Auditoria i control<\/h3><div class=\"et_pb_blurb_description\"><p>Quan cal una auditoria legal, contractual, banc\u00e0ria o de grup, s\u2019anticipen el calendari i les peticions de documents. L\u2019auditor de comptes mant\u00e9 la seva independ\u00e8ncia i les seves responsabilitats. El despatx prepara la informaci\u00f3 i coordina les respostes dins l\u2019abast acordat.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_9 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"methode\">\r\n\r\n<div class=\"et_pb_row_25 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_41 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_30 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>El m\u00e8tode<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_31 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Una organitzaci\u00f3 clara amb els <br \/>assessors del grup<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_26 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_42 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_32 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>SOL Fiscal treballa en un model obert amb els equips interns, els experts comptables, els auditors de comptes, els advocats, els notaris, els bancs i els assessors habituals. Les responsabilitats, les validacions, l\u2019acc\u00e9s a la informaci\u00f3 i les normes de confidencialitat es defineixen per escrit, amb una atenci\u00f3 especial al secret professional i als conflictes d\u2019interessos de cada part.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_43 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_27 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_44 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_1 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n.sf-compta-timeline {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .36);\n\n  position: relative;\n  display: flex;\n  flex-direction: column;\n  gap: 30px;\n  width: 100%;\n  margin: 0 !important;\n  padding: 0 !important;\n  background: transparent;\n  list-style: none !important;\n  isolation: isolate;\n}\n\n.sf-compta-timeline,\n.sf-compta-timeline *,\n.sf-compta-timeline *::before,\n.sf-compta-timeline *::after {\n  box-sizing: border-box;\n}\n\n\/* Ligne centrale *\/\n\n.sf-compta-timeline::before {\n  content: \"\";\n  position: absolute;\n  left: 50%;\n  top: 35px;\n  bottom: 35px;\n  width: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n  z-index: -1;\n}\n\n\/* Blocs altern\u00e9s *\/\n\n.sf-compta-timeline > li {\n  position: relative;\n  width: calc(50% - 40px);\n  min-width: 0;\n  margin: 0;\n  padding: 30px;\n  border: 1px solid var(--sf-line);\n  background: var(--sf-paper);\n  color: var(--sf-ink);\n  list-style: none !important;\n}\n\n.sf-compta-timeline > li::marker {\n  content: \"\";\n}\n\n.sf-compta-timeline > li:nth-child(even) {\n  align-self: flex-end;\n}\n\n\/* Liaison horizontale *\/\n\n.sf-compta-timeline > li::after {\n  content: \"\";\n  position: absolute;\n  right: -41px;\n  top: 35px;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-compta-timeline > li:nth-child(even)::after {\n  right: auto;\n  left: -41px;\n}\n\n\/* Points sur la ligne *\/\n\n.sf-compta-timeline__dot {\n  position: absolute;\n  right: -48px;\n  top: 29px;\n  width: 13px;\n  height: 13px;\n  border: 3px solid var(--sf-paper);\n  border-radius: 50%;\n  background: var(--sf-gold);\n  box-shadow: 0 0 0 1px var(--sf-gold);\n  z-index: 1;\n}\n\n.sf-compta-timeline > li:nth-child(even) .sf-compta-timeline__dot {\n  right: auto;\n  left: -48px;\n}\n\n\/* Typographie *\/\n\n.sf-compta-timeline > li h3 {\n  margin: 0 0 24px !important;\n  padding: 0 !important;\n  color: var(--sf-ink) !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 24px;\n  font-weight: 500;\n  line-height: 1.3;\n  letter-spacing: -.02em;\n}\n\n.sf-compta-timeline > li p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: var(--sf-ink) !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.8;\n  overflow-wrap: break-word;\n}\n\n\/* Mobile *\/\n\n@media (max-width: 700px) {\n  .sf-compta-timeline {\n    gap: 25px;\n  }\n\n  .sf-compta-timeline::before {\n    left: 6px;\n  }\n\n  .sf-compta-timeline > li,\n  .sf-compta-timeline > li:nth-child(even) {\n    align-self: auto;\n    width: calc(100% - 34px);\n    margin: 0 0 0 34px;\n    padding: 24px;\n  }\n\n  .sf-compta-timeline > li::after,\n  .sf-compta-timeline > li:nth-child(even)::after {\n    right: auto;\n    left: -29px;\n    width: 28px;\n  }\n\n  .sf-compta-timeline > li .sf-compta-timeline__dot,\n  .sf-compta-timeline > li:nth-child(even) .sf-compta-timeline__dot {\n    right: auto;\n    left: -36px;\n  }\n\n  .sf-compta-timeline > li h3 {\n    font-size: 23px;\n  }\n\n  .sf-compta-timeline > li p {\n    font-size: 16px;\n  }\n}\n<\/style>\n\n<ol class=\"sf-compta-timeline\" aria-label=\"Les etapes de la nostra organitzaci\u00f3 comptable\">\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>1. Identificar la situaci\u00f3<\/h3>\n\n    <p>Societats, activitats, comptes bancaris, eines, contractes, obligacions, fluxos intragrup, calendari i interlocutors.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>2. Organitzar<\/h3>\n\n    <p>Expedient permanent, recollida de documents, pla de comptes, eixos anal\u00edtics, permisos d\u2019acc\u00e9s, validacions i formats dels informes.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>3. Elaborar i controlar<\/h3>\n\n    <p>Registre comptable, conciliacions, revisions peri\u00f2diques, seguiment de discrep\u00e0ncies, preparaci\u00f3 dels comptes i coordinaci\u00f3 de les declaracions.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>4. Explicar i decidir<\/h3>\n\n    <p>Presentaci\u00f3 clara dels resultats, punts d\u2019atenci\u00f3, decisions pendents, necessitats de tresoreria i calendari d\u2019accions.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>5. Fer el seguiment al llarg del temps<\/h3>\n\n    <p>El sistema evoluciona amb l\u2019activitat, els finan\u00e7aments, les contractacions, les adquisicions i les normes aplicables. El seguiment legislatiu, reglamentari i de la doctrina administrativa s\u2019aplica als expedients afectats. Un cop estabilitzat un projecte francoandorr\u00e0, es reprenen les q\u00fcestions franceses incloses en l\u2019abast acordat de l\u2019enc\u00e0rrec.<\/p>\n  <\/li>\n\n<\/ol><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_10 et_pb_section et_section_regular et_block_section\" id=\"faq\">\r\n\r\n<div class=\"et_pb_row_28 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_45 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_33 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Preguntes freq\u00fcents<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_34 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\"><h2>Preguntes freq\u00fcents sobre comptabilitat <br \/>a Andorra<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_29 et_pb_row et_pb_equal_columns et_block_row\">\r\n\r\n<div class=\"et_pb_column_46 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_code_2 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Conseil FAQ\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-conseil-faq,\n.sf-conseil-faq *,\n.sf-conseil-faq *::before,\n.sf-conseil-faq *::after {\n  box-sizing: border-box;\n}\n\n.sf-conseil-faq {\n  width: 100%;\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n  border-top: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n  color: #2a2927;\n}\n\n.sf-conseil-faq details {\n  margin: 0 !important;\n  padding: 24px 0;\n  border: 0;\n  border-bottom: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n}\n\n.sf-conseil-faq summary {\n  position: relative;\n  display: block;\n  width: 100%;\n  margin: 0;\n  padding: 0 48px 0 0;\n  color: #2a2927;\n  cursor: pointer;\n  list-style: none;\n}\n\n.sf-conseil-faq summary::-webkit-details-marker {\n  display: none;\n}\n\n.sf-conseil-faq summary::marker {\n  content: \"\";\n}\n\n.sf-conseil-faq summary::after {\n  content: \"+\";\n  position: absolute;\n  top: 50%;\n  right: 8px;\n  transform: translateY(-50%);\n  color: #80633a;\n  font: 500 34px\/1 \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-conseil-faq details[open] summary::after {\n  content: \"\u2212\";\n}\n\n.sf-conseil-faq summary h3 {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"SF Conseil FAQ\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.25;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq summary:focus-visible {\n  outline: 2px solid #b2986d;\n  outline-offset: 6px;\n}\n\n.sf-conseil-faq__answer {\n  max-width: 850px;\n  margin-top: 20px;\n  padding: 0;\n}\n\n.sf-conseil-faq__answer p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.75;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq__answer p + p {\n  margin-top: 16px !important;\n}\n\n@media (max-width: 767px) {\n  .sf-conseil-faq details {\n    padding: 20px 0;\n  }\n\n  .sf-conseil-faq summary {\n    padding-right: 40px;\n  }\n\n  .sf-conseil-faq summary h3 {\n    font-size: 24px;\n    line-height: 1.3;\n  }\n\n  .sf-conseil-faq summary::after {\n    right: 4px;\n    font-size: 30px;\n  }\n\n  .sf-conseil-faq__answer p {\n    font-size: 15px;\n    line-height: 1.75;\n  }\n}\n<\/style>\n\n<div class=\"sf-conseil-faq\">\n\n  <details open>\n    <summary>\n      <h3>Quan cal posar en marxa la comptabilitat?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Abans dels primers moviments. El compte bancari, la facturaci\u00f3, les despeses de constituci\u00f3, les aportacions, els pr\u00e9stecs i els contractes ja generen documents i decisions que cal poder rastrejar. Al principi pot ser suficient una organitzaci\u00f3 senzilla, sempre que estigui definida.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Quins documents cal lliurar?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Els extractes bancaris, les factures emeses i rebudes, els justificants de pagament, les notes de despeses, els contractes, les decisions societ\u00e0ries, les dades de n\u00f2mina, els documents fiscals i la informaci\u00f3 sobre l\u2019immobilitzat, els finan\u00e7aments i les operacions vinculades. A l\u2019inici de l\u2019enc\u00e0rrec fixem una llista adaptada a l\u2019activitat i la freq\u00fc\u00e8ncia de lliurament.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>En quin ordre cal organitzar una filial andorrana?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Primer, definir l\u2019activitat, la governan\u00e7a, les necessitats de finan\u00e7ament i els fluxos previstos. Despr\u00e9s, establir els circuits bancaris i documentals i configurar el pla de comptes i els informes. Finalment, fixar els controls, les declaracions i els venciments del tancament. L\u2019ordre exacte dep\u00e8n de les autoritzacions, el banc i el calendari del grup.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Una societat sense xifra de negocis continua tenint obligacions?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>S\u00ed. Encara que no hi hagi vendes, segons la situaci\u00f3 pot caldre portar la comptabilitat, complir les obligacions societ\u00e0ries, elaborar i dipositar els comptes anuals o presentar declaracions. Cal seguir les despeses, les aportacions, els deutes, els comptes bancaris i les decisions. L\u2019abast de la intervenci\u00f3 es pot ajustar a l\u2019activitat real.<\/p>\n\n      <p>La nostra an\u00e0lisi detalla les obligacions que cal seguir per a una <a href=\"https:\/\/sol-fiscal.com\/societe-andorrane-sans-chiffre-daffaires-que-faut-il-quand-meme-suivre\/\">societat andorrana sense xifra de negocis<\/a>.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Cal una societat de cartera per organitzar els comptes del grup?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. Una societat de cartera \u00e9s \u00fatil si compleix una funci\u00f3 clara de governan\u00e7a, finan\u00e7ament, tinen\u00e7a, transmissi\u00f3 o centralitzaci\u00f3. Una bona organitzaci\u00f3 comptable pot portar a mantenir l\u2019estructura actual, simplificar el grup o crear una sola filial.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Com es pot finan\u00e7ar una filial andorrana?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>El capital, el compte corrent de soci, el pr\u00e9stec bancari i el finan\u00e7ament intragrup compleixen funcions diferents. Abans de transferir els fons, cal comparar la durada de la necessitat, la capacitat de reemborsament, la remuneraci\u00f3, les garanties, les facultats i les conseq\u00fc\u00e8ncies jur\u00eddiques, comptables i fiscals.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Com es reparteix la feina entre SOL Fiscal i els assessors francesos?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>L\u2019abast es defineix cas per cas. SOL Fiscal organitza el seguiment local i transfronterer, els intercanvis d\u2019informaci\u00f3 i la presentaci\u00f3 dels resultats acordats. Els experts comptables, auditors de comptes, advocats, notaris i especialistes validen i executen la feina de la seva compet\u00e8ncia. Els assessors habituals hi poden continuar plenament implicats.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>La consolidaci\u00f3 comptable elimina les conseq\u00fc\u00e8ncies fiscals dels fluxos?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. Eliminar una operaci\u00f3 rec\u00edproca en els comptes consolidats respon a una finalitat de presentaci\u00f3 financera. La factura, el contracte, les obligacions documentals i les conseq\u00fc\u00e8ncies fiscals a Fran\u00e7a o a Andorra continuen requerint el seu propi tractament.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Com s\u2019organitzen el seguiment i els honoraris?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>L\u2019abast, les societats afectades, les tasques, la freq\u00fc\u00e8ncia, els lliurables, els venciments i els honoraris es defineixen per escrit. L\u2019enc\u00e0rrec pot ser puntual, peri\u00f2dic o coordinat amb un projecte m\u00e9s ampli. Sempre que \u00e9s possible, la feina extraordin\u00e0ria s\u2019identifica abans de fer-la.<\/p>\n    <\/div>\n  <\/details>\n\n<\/div>\n\n<script>\n(function () {\n  function initSFConseilFAQ() {\n    if (\n      !(\"IntersectionObserver\" in window) ||\n      window.matchMedia(\"(prefers-reduced-motion: reduce)\").matches\n    ) return;\n\n    document.querySelectorAll(\".sf-conseil-faq\").forEach(function (faq) {\n      if (faq.dataset.sfReady === \"true\") return;\n      faq.dataset.sfReady = \"true\";\n\n      var observer = new IntersectionObserver(function (entries) {\n        entries.forEach(function (entry) {\n          if (!entry.isIntersecting) return;\n\n          if (typeof entry.target.animate === \"function\") {\n            entry.target.animate(\n              [{ opacity: .55 }, { opacity: 1 }],\n              { duration: 750, easing: \"ease-out\" }\n            );\n          }\n\n          observer.unobserve(entry.target);\n        });\n      }, {\n        threshold: 0,\n        rootMargin: \"0px 0px -20px 0px\"\n      });\n\n      faq.querySelectorAll(\"details\").forEach(function (item) {\n        observer.observe(item);\n      });\n    });\n  }\n\n  if (document.readyState === \"loading\") {\n    document.addEventListener(\n      \"DOMContentLoaded\",\n      initSFConseilFAQ,\n      { once: true }\n    );\n  } else {\n    initSFConseilFAQ();\n  }\n})();\n<\/script><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_11 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"contact\">\r\n\r\n<div class=\"et_pb_row_30 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_47 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_35 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Primera conversa<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_36 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Posar els comptes al servei del projecte<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_31 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_48 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_37 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Una comptabilitat clara facilita la feina de l\u2019empresa. Permet saber qu\u00e8 ha passat, quines decisions cal prendre i quins justificants s\u2019han de conservar.<\/p>\n<p>Podem comen\u00e7ar amb una revisi\u00f3 confidencial de les societats, els fluxos, les eines i els venciments, i despr\u00e9s proposar una organitzaci\u00f3 proporcionada: mantenir el sistema actual, corregir alguns circuits o establir un seguiment m\u00e9s estructurat.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_1 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/ca\/contacte\/?subject=comptabilite#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Revisar la meva organitzaci\u00f3 comptable<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_38 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Conversa confidencial per aclarir l\u2019abast, la documentaci\u00f3 \u00fatil i els passos seg\u00fcents.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_49 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_32 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_50 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_18_24 et_flex_column_18_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_39 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Matthieu Bech \u00e9s jurista especialitzat en dret fiscal franc\u00e8s i procediments transfronterers i economista inscrit a t\u00edtol personal al Col\u00b7legi Oficial d\u2019Economistes d\u2019Andorra amb el n\u00famero 297. SOL Fiscal coordina les an\u00e0lisis fiscals, comptables i patrimonials dins l\u2019abast acordat i, quan l\u2019expedient ho requereix, treballa amb experts comptables, auditors de comptes, advocats, notaris, entitats financeres i altres professionals competents. Aquesta p\u00e0gina presenta un m\u00e8tode general. Cada empresa o grup requereix una an\u00e0lisi de la seva situaci\u00f3.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_51 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_6_24 et_flex_column_6_24_tablet et_flex_column_24_24_phone\"><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_12 et_pb_section et_section_regular et_block_section\" id=\"contact-entreprise\">\r\n\r\n<div class=\"et_pb_row_33 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_52 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_40 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Textos<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_41 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Per saber-ne m\u00e9s<\/h2>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_27 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><ul>\n<li><a href=\"https:\/\/sol-fiscal.com\/ca\/creacio-dempreses-i-estructuracio-de-grups\/\"><span>Crear una societat o una filial andorrana<\/span><\/a><\/li>\n<li><a href=\"https:\/\/sol-fiscal.com\/ca\/assessorament-legal-i-fiscal\/\"><span>Preparar les vostres operacions jur\u00eddiques i fiscals transfrontereres<\/span><\/a><\/li>\n<li><a href=\"https:\/\/sol-fiscal.com\/ca\/esdevenir-resident-a-andorra\/\"><span>Preparar la vostra resid\u00e8ncia i instal\u00b7laci\u00f3 a Andorra<\/span><\/a><\/li>\n<li><a href=\"https:\/\/sol-fiscal.com\/ca\/serveis-bancaris-a-andorra\/\"><span>Descobrir els serveis bancaris a Andorra<\/span><\/a><\/li>\n<li><span><a href=\"https:\/\/sol-fiscal.com\/societe-andorrane-sans-chiffre-daffaires-que-faut-il-quand-meme-suivre\/\">Societat andorrana sense xifra de negocis: qu\u00e8 cal continuar seguint?<\/a><\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Organitzeu la comptabilitat d\u2019una societat o filial andorrana: documentaci\u00f3, fluxos intragrup, informes, tancament, dip\u00f2sit i coordinaci\u00f3 entre Fran\u00e7a i Andorra.<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"difl_page_category":[],"class_list":["post-329572","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages\/329572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=329572"}],"version-history":[{"count":2,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages\/329572\/revisions"}],"predecessor-version":[{"id":329623,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/pages\/329572\/revisions\/329623"}],"wp:attachment":[{"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=329572"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/sol-fiscal.com\/ca\/wp-json\/wp\/v2\/difl_page_category?post=329572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}