{"id":4381,"date":"2022-03-18T11:48:00","date_gmt":"2022-03-18T09:48:00","guid":{"rendered":"https:\/\/www.albajunyent.com\/demos\/mercatoria\/servicios\/tributario\/"},"modified":"2023-01-25T10:19:17","modified_gmt":"2023-01-25T08:19:17","slug":"tributario","status":"publish","type":"page","link":"https:\/\/www.mercatoria.es\/ca\/servicios\/tributario\/","title":{"rendered":"Tributari"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4381\" class=\"elementor elementor-4381 elementor-2795\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56a78541 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56a78541\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\r\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5455bc3e bg_square\" data-id=\"5455bc3e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1ffd38 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-heading\" data-id=\"d1ffd38\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"default elementor-heading-title elementor-size-default\">Tributari<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e67222c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e67222c\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7540f3de\" data-id=\"7540f3de\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-230b7e3a elementor-widget-divider--view-line flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-divider\" data-id=\"230b7e3a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a903684 elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"4a903684\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<div class=\"title-h4\"><p>La branca tribut\u00e0ria \u00e9s un pilar fonamental en la presa de decisions de l&#8217;empresari, \u00edntimament lligat al dia a dia de les decisions que s&#8217;adopten, de manera que no es pot deixar a l&#8217;arbitri de les necessitats o urg\u00e8ncies de cada moment.<\/p><\/div>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e8e4a62 elementor-widget__width-initial elementor-widget-tablet__width-inherit flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"3e8e4a62\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Al despatx entenem que un bon assessorament tributari passa necess\u00e0riament per con\u00e8ixer tant el client com la seva forma d&#8217;operar al mercat, per poder anticipar en la mesura del possible les millors decisions fiscals a cada moment.<\/p>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57320d47 gris elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57320d47\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-603d389c\" data-id=\"603d389c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b77ef9c flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-heading\" data-id=\"b77ef9c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Serveis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38e536fc elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38e536fc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd08737\" data-id=\"dd08737\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1b3dc183 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b3dc183\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7a236f6b\" data-id=\"7a236f6b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7716189d flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"7716189d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<ul><li>\u00c0rea de Fiscalitat General<\/li><li>\u00c0rea de Procediments i Contenci\u00f3s Tributari<\/li><li>Fiscalitat de directius i expatriats<\/li><\/ul>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7a1ca1d0\" data-id=\"7a1ca1d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c30850a flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"7c30850a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<ul><li>Fiscalitat de l&#8217;empresa familiar i successions<\/li><li>Fiscalitat empresarial<\/li><\/ul>\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b84e755 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b84e755\" data-element_type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-591b4b2d\" data-id=\"591b4b2d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-522f3197 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-heading\" data-id=\"522f3197\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Not\u00edcies <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b7fceb flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-thegem-blog-grid\" data-id=\"3b7fceb\" data-element_type=\"widget\" data-settings=\"{&quot;items_per_page&quot;:3,&quot;thegem_elementor_preset&quot;:&quot;style-2&quot;,&quot;query_type&quot;:&quot;post&quot;,&quot;source&quot;:[&quot;categories&quot;],&quot;exclude_blog_posts_type&quot;:&quot;manual&quot;,&quot;order_by&quot;:&quot;default&quot;,&quot;order&quot;:&quot;default&quot;,&quot;image_icon_show&quot;:&quot;yes&quot;}\" data-widget_type=\"thegem-blog-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"preloader\"><div class=\"preloader-spin\"><\/div><\/div>\n\t\t\t<div class=\"blog-grid blog clearfix  justified-style-2  blog-style-justified  blog-style-3x    inline-row   blog-style-justified-3x \" data-page=\"1\" data-paged=\"1\" data-next-page=\"0\" data-load-more-action=\"thegem_bloggrid_load_more\">\n\t\t\t\n<article id=\"post-4843\" class=\"post-item col-lg-4 col-md-4 col-sm-6 col-xs-6 inline-column item-animations-not-inited post-4843 post type-post status-publish format-standard category-compliance-ca category-concursal-ca category-mercantil-ca category-procesal-ca\">\n\n\t\t\t<div class=\"post-content-wrapper\">\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"caption-container\">\n\t\t\t\t<div class=\"description\">\n\t\t\t\t\t<div class=\"post-meta-conteiner\">\n\n\t\t\t\t\t\t\t<span class=\"post-meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPor mercatoria\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<div class=\"post-meta-right\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"comments-link\"><div class=\"elementor-icon\"><i class=\"default\"><\/i> <\/div><a href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/la-factura-electronica-sera-obligatoria-para-los-pymes-y-autonomos\/#respond\">0<\/a><\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"post-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"entry-title title-h4\"><a href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/la-factura-electronica-sera-obligatoria-para-los-pymes-y-autonomos\/\" rel=\"bookmark\"><span class=\"entry-title-date\">02 gen.: <\/span><span class=\"light\">La factura electr\u00f3nica ser\u00e1 obligatoria para los pymes y aut\u00f3nomos<\/span><\/a><\/div>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"post-text\">\n\t\t\t\t\t\t\t<div class=\"summary\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>A expensas del desarrollo reglamentario que determinar\u00e1 la fecha de entrada en vigor de esta medida, las empresas y profesionales&#8230;<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"info clearfix\">\n\t\t\t\t\t\t\t<div class=\"post-footer-sharing\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"post-read-more\">\n\t\t\t\t\t\t\t\t\t<div class=\"gem-button-container gem-widget-button gem-button-position-inline\">\n\t\t<a class=\"gem-button gem-button-size-tiny gem-button-style-outline\" href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/la-factura-electronica-sera-obligatoria-para-los-pymes-y-autonomos\/\">\n\t\t\t<span class=\"gem-inner-wrapper-btn\">\n\t\t\t\t\t\t\t\t<span class=\"gem-text-button\">\n\t\t\t\t\tllegir m\u00e9s\t\t\t\t<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t<\/div>\n\n<\/article>\n\n<article id=\"post-4783\" class=\"post-item col-lg-4 col-md-4 col-sm-6 col-xs-6 inline-column item-animations-not-inited post-4783 post type-post status-publish format-standard category-laboral-ca\">\n\n\t\t\t<div class=\"post-content-wrapper\">\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"caption-container\">\n\t\t\t\t<div class=\"description\">\n\t\t\t\t\t<div class=\"post-meta-conteiner\">\n\n\t\t\t\t\t\t\t<span class=\"post-meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPor <a href=\"https:\/\/www.albajunyent.com\/demos\/mercatoria\" title=\"Visita el web de alba@albajunyent.com\" rel=\"author external\">alba@albajunyent.com<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<div class=\"post-meta-right\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"comments-link\"><div class=\"elementor-icon\"><i class=\"default\"><\/i> <\/div><a href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/prorrogado-el-smi-de-2022\/#respond\">0<\/a><\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"post-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"entry-title title-h4\"><a href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/prorrogado-el-smi-de-2022\/\" rel=\"bookmark\"><span class=\"entry-title-date\">02 gen.: <\/span><span class=\"light\">Prorrogado el SMI de 2022<\/span><\/a><\/div>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"post-text\">\n\t\t\t\t\t\t\t<div class=\"summary\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Se prorroga la vigencia del Real Decreto 152\/2022, de 22 de febrero, por el que se fija el salario m\u00ednimo&#8230;<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"info clearfix\">\n\t\t\t\t\t\t\t<div class=\"post-footer-sharing\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"post-read-more\">\n\t\t\t\t\t\t\t\t\t<div class=\"gem-button-container gem-widget-button gem-button-position-inline\">\n\t\t<a class=\"gem-button gem-button-size-tiny gem-button-style-outline\" href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/prorrogado-el-smi-de-2022\/\">\n\t\t\t<span class=\"gem-inner-wrapper-btn\">\n\t\t\t\t\t\t\t\t<span class=\"gem-text-button\">\n\t\t\t\t\tllegir m\u00e9s\t\t\t\t<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t<\/div>\n\n<\/article>\n\n<article id=\"post-4775\" class=\"post-item col-lg-4 col-md-4 col-sm-6 col-xs-6 inline-column item-animations-not-inited post-4775 post type-post status-publish format-standard category-laboral-ca\">\n\n\t\t\t<div class=\"post-content-wrapper\">\n\t\t\n\t\t\t\t\t\t\n\t\t\t\n\t\t\t<div class=\"caption-container\">\n\t\t\t\t<div class=\"description\">\n\t\t\t\t\t<div class=\"post-meta-conteiner\">\n\n\t\t\t\t\t\t\t<span class=\"post-meta-author\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPor mercatoria\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<div class=\"post-meta-right\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"comments-link\"><div class=\"elementor-icon\"><i class=\"default\"><\/i> <\/div><a href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/revalorizacion-de-pensiones-2023\/#respond\">0<\/a><\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"post-title\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"entry-title title-h4\"><a href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/revalorizacion-de-pensiones-2023\/\" rel=\"bookmark\"><span class=\"entry-title-date\">02 gen.: <\/span><span class=\"light\">Revalorizaci\u00f3n de pensiones 2023<\/span><\/a><\/div>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"post-text\">\n\t\t\t\t\t\t\t<div class=\"summary\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>En el BOE del 28 de diciembre se ha publicado el Real Decreto 1058\/2022, de 27 de diciembre, sobre actualizaci\u00f3n&#8230;<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"info clearfix\">\n\t\t\t\t\t\t\t<div class=\"post-footer-sharing\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"post-read-more\">\n\t\t\t\t\t\t\t\t\t<div class=\"gem-button-container gem-widget-button gem-button-position-inline\">\n\t\t<a class=\"gem-button gem-button-size-tiny gem-button-style-outline\" href=\"https:\/\/www.mercatoria.es\/ca\/2023\/01\/02\/revalorizacion-de-pensiones-2023\/\">\n\t\t\t<span class=\"gem-inner-wrapper-btn\">\n\t\t\t\t\t\t\t\t<span class=\"gem-text-button\">\n\t\t\t\t\tllegir m\u00e9s\t\t\t\t<\/span>\n\t\t\t<\/span>\n\t\t<\/a>\n\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t<\/div>\n\n<\/article>\n\t\t\t<\/div>\n\t\t\t\t\t<style>\n\t\t\t\t.elementor-element-3b7fceb .blog-grid .post-image a:hover:after{opacity: 1 !important;}\n\t\t\t\t.elementor-element-3b7fceb .blog-grid .post-content-wrapper:hover .post-image a:after{opacity: 1 !important;}\n\t\t\t<\/style>\n\t\t\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"preloader\"><div class=\"preloader-spin\"><\/div><\/div>\n\t\t\t\t<div class=\"blog-grid-pagination\" data-page=\"1\" data-next-page=\"0\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"gem-pagination\"><div class=\"gem-pagination-links gem-pagination-position-center\">\n\t\t\t<span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages\/4381\/page\/2\/\">2<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages\/4381\/page\/2\/\"><i class=\"default\"><\/i><\/a>\t\t<\/div><\/div><!-- .pagination -->\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17b33a4e elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"17b33a4e\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3744fd16\" data-id=\"3744fd16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-768396b2 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-thegem-cta\" data-id=\"768396b2\" data-element_type=\"widget\" data-settings=\"{&quot;thegem_elementor_preset&quot;:&quot;solid-box&quot;}\" data-widget_type=\"thegem-cta.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div class=\"gem-alert-box\">\n\n\t\n\t\t<div class=\"gem-alert-box-top gem-alert-box-top-none default-fill\">\n\t\t\t\t\t<\/div>\n\t\n\t<div class=\"gem-alert-inner default-background button-bottom\">\n\n\t\t\t\n\n\t\t\t\n\t\t\t<div class=\"gem-alert-box-content\">\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t<h5 class=\"gem-cta-title title-h5 bold\">\n\t\t\t\t\tpodem ajudar-lo?\t\t\t\t<\/h5>\n\n\t\t\t\n\n\t\t\t\n\t\t\t\t<div class=\"gem-cta-description gem-text-output\">\n\t\t\t\t\t<p>Per a qualsevol consulta no dubteu a contactar-nos.<\/p>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"gem-alert-box-buttons\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"gem-button-container-1 gem-widget-button\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"gem-button gem-button-size-medium gem-button-text-weight-bold gem-button-style-flat\" href=\"https:\/\/www.mercatoria.es\/ca\/contact\/\">\n\t\t\t\t\t\t<span class=\"gem-inner-wrapper-btn\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-text-button\">\n\t\t\t\t\t\t\t\tCONTACTE\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\n\n\t<\/div>\n\n\t\n\t\t<div class=\"gem-alert-box-bottom gem-alert-box-bottom-none default-fill\">\n\t\t\t\t<\/div>\n\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tributari La branca tribut\u00e0ria \u00e9s un pilar fonamental en la presa de decisions de l&#8217;empresari, \u00edntimament lligat al dia a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4363,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4381","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages\/4381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/comments?post=4381"}],"version-history":[{"count":22,"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages\/4381\/revisions"}],"predecessor-version":[{"id":5579,"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages\/4381\/revisions\/5579"}],"up":[{"embeddable":true,"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/pages\/4363"}],"wp:attachment":[{"href":"https:\/\/www.mercatoria.es\/ca\/wp-json\/wp\/v2\/media?parent=4381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}