{"id":16677,"date":"2024-01-18T10:50:48","date_gmt":"2024-01-18T08:50:48","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/"},"modified":"2024-01-18T13:03:05","modified_gmt":"2024-01-18T11:03:05","slug":"la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/","title":{"rendered":"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]<strong><em>An\u00e0lisi del r\u00e8gim de fiscalitat directa aplicable a les societats civils, aix\u00ed com els requisits que permeten diferenciar a aquelles que tenen un objecte mercantil, de les societats civils professionals.<\/em><\/strong>[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575484777{margin-bottom: 20px !important;}&#8221;]<span style=\"font-weight: 400;\">Aquest article del servei d&#8217;assessoria fiscal del Col\u00b7legi pret\u00e9n fer una breu an\u00e0lisi del r\u00e8gim de fiscalitat directa aplicable a les societats civils, aix\u00ed com els requisits que permeten diferenciar a aquelles que tenen un objecte mercantil, de les societats civils professionals.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La societat civil es regula jur\u00eddicament en el Codi Civil (CC), quedant definida per l&#8217;article 1665 d&#8217;aquest, com&#8221;un contracte pel qual\u00a0dues\u00a0o m\u00e9s persones s&#8217;obliguen a posar en com\u00fa diners, b\u00e9ns o ind\u00fastria, amb \u00e0nim de partir entre si els guanys&#8221;.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Es tracta de la mateixa configuraci\u00f3 que la d&#8217;una societat mercantil, amb la difer\u00e8ncia que la societat civil no t\u00e9 personalitat jur\u00eddica sempre que els &#8220;pactes es mantinguin secrets entre els socis, i en qu\u00e8 cadascun d&#8217;aquests contracti en el seu propi nom amb els tercers&#8221; (art.1669 CC).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La\u00a0transposici\u00f3\u00a0fiscal tradicional d&#8217;aquesta naturalesa jur\u00eddica era la consideraci\u00f3 de totes les societats civils com a entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes en l&#8217;IRPF. Aix\u00f2 significa la societat civil, malgrat disposar d&#8217;un CIF propi per al tr\u00e0fic mercantil o civil, no tributava pels rendiments obtinguts per la seva activitat, sin\u00f3 que aquests s&#8217;imputaven als seus socis en proporci\u00f3 al seu percentatge de participaci\u00f3 en la societat; de mode similar a com encara avui ocorre amb les comunitats de b\u00e9ns.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La llei de l&#8217;Impost de societats (LIS) que va entrar en vigor l&#8217;1 de gener de 2015, va establir, amb efectes a partir de l&#8217;1 de gener de 2016, la inclusi\u00f3, com a contribuents de l&#8217;impost, de les societats civils amb objecte mercantil, tal com estableix el redactat de l&#8217;article 7.1. a)\u00a0de la LIS.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Un article d&#8217;\u00c1ngel\u00a0Mar\u00eda\u00a0Ceniceros, soci de l&#8217;\u00e0rea fiscal del\u00a0FLM\u00a0EXPERTS<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">M\u00e1s\u00a0informaci\u00f3, nom\u00e9s per a col\u00b7legiats<\/span>[\/vc_column_text][vc_btn title=&#8221;Descarrega la nota&#8221; color=&#8221;primary&#8221; link=&#8221;url:https%3A%2F%2Fwww.elcol-legi.org%2Fw%2Fdownload%2Fnota-ass-fiscal-07-2023-la-fiscalitat-de-les-societats-civils%2F&#8221;][vc_row_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_tweetmeme][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][vc_facebook][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/6&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_spacing lg_spacing=&#8221;50&#8243; md_spacing=&#8221;50&#8243; sm_spacing=&#8221;50&#8243; xs_spacing=&#8221;50&#8243;][vc_column_text]<\/p>\n<h2>\u00daltimes not\u00edcies<\/h2>\n<p>[\/vc_column_text][stm_news loop=&#8221;size:4|order_by:date|order:DESC|post_type:post|categories:8&#8243; posts_per_row=&#8221;2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]An\u00e0lisi del r\u00e8gim de fiscalitat directa aplicable a les societats civils, aix\u00ed com els requisits que permeten diferenciar a aquelles que tenen un objecte mercantil, de les societats civils professionals.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575484777{margin-bottom: 20px !important;}&#8221;]Aquest article del servei d&#8217;assessoria fiscal del Col\u00b7legi pret\u00e9n fer una breu an\u00e0lisi del r\u00e8gim de<\/p>\n","protected":false},"author":562,"featured_media":16655,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[160,1923],"class_list":["post-16677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mediarionews","tag-mn218"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La fiscalitat de les societats civils: car\u00e0cter mercantil o professional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]An\u00e0lisi del r\u00e8gim de fiscalitat directa aplicable a les societats civils, aix\u00ed com els requisits que permeten diferenciar a aquelles que tenen un objecte mercantil, de les societats civils professionals.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575484777{margin-bottom: 20px !important;}&#8221;]Aquest article del servei d&#8217;assessoria fiscal del Col\u00b7legi pret\u00e9n fer una breu an\u00e0lisi del r\u00e8gim de\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/\" \/>\n<meta property=\"og:site_name\" content=\"Col-legi de Mediadors d&#039;Assegurances de Barcelona\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-18T08:50:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-18T11:03:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marc Alcaraz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marc Alcaraz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\"},\"author\":{\"name\":\"Marc Alcaraz\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#\\\/schema\\\/person\\\/4283d40fbd72a940d5fff484fe5ec410\"},\"headline\":\"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional?\",\"datePublished\":\"2024-01-18T08:50:48+00:00\",\"dateModified\":\"2024-01-18T11:03:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\"},\"wordCount\":521,\"image\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\",\"keywords\":[\"MediarioNews\",\"MN218\"],\"articleSection\":[\"Not\u00edcies\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\",\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\",\"name\":\"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\",\"datePublished\":\"2024-01-18T08:50:48+00:00\",\"dateModified\":\"2024-01-18T11:03:05+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#\\\/schema\\\/person\\\/4283d40fbd72a940d5fff484fe5ec410\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#website\",\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/\",\"name\":\"Col-legi de Mediadors d&#039;Assegurances de Barcelona\",\"description\":\"Support al mediador d&#039;assegurances\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/#\\\/schema\\\/person\\\/4283d40fbd72a940d5fff484fe5ec410\",\"name\":\"Marc Alcaraz\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e5dee642a130a369f4e8f5fe2d78526e99d5506f34de2f80b7994e63dc58d1b0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e5dee642a130a369f4e8f5fe2d78526e99d5506f34de2f80b7994e63dc58d1b0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e5dee642a130a369f4e8f5fe2d78526e99d5506f34de2f80b7994e63dc58d1b0?s=96&d=mm&r=g\",\"caption\":\"Marc Alcaraz\"},\"url\":\"https:\\\/\\\/www.elcol-legi.org\\\/w\\\/author\\\/efreire\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/","og_locale":"ca_ES","og_type":"article","og_title":"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona","og_description":"[vc_row][vc_column width=&#8221;3\/4&#8243;][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_column_text]An\u00e0lisi del r\u00e8gim de fiscalitat directa aplicable a les societats civils, aix\u00ed com els requisits que permeten diferenciar a aquelles que tenen un objecte mercantil, de les societats civils professionals.[\/vc_column_text][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;850&#215;350&#8243;][vc_column_text css=&#8221;.vc_custom_1705575484777{margin-bottom: 20px !important;}&#8221;]Aquest article del servei d&#8217;assessoria fiscal del Col\u00b7legi pret\u00e9n fer una breu an\u00e0lisi del r\u00e8gim de","og_url":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/","og_site_name":"Col-legi de Mediadors d&#039;Assegurances de Barcelona","article_published_time":"2024-01-18T08:50:48+00:00","article_modified_time":"2024-01-18T11:03:05+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg","type":"image\/jpeg"}],"author":"Marc Alcaraz","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Marc Alcaraz","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#article","isPartOf":{"@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/"},"author":{"name":"Marc Alcaraz","@id":"https:\/\/www.elcol-legi.org\/w\/#\/schema\/person\/4283d40fbd72a940d5fff484fe5ec410"},"headline":"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional?","datePublished":"2024-01-18T08:50:48+00:00","dateModified":"2024-01-18T11:03:05+00:00","mainEntityOfPage":{"@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/"},"wordCount":521,"image":{"@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#primaryimage"},"thumbnailUrl":"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg","keywords":["MediarioNews","MN218"],"articleSection":["Not\u00edcies"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/","url":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/","name":"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional? - Col-legi de Mediadors d&#039;Assegurances de Barcelona","isPartOf":{"@id":"https:\/\/www.elcol-legi.org\/w\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#primaryimage"},"image":{"@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#primaryimage"},"thumbnailUrl":"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg","datePublished":"2024-01-18T08:50:48+00:00","dateModified":"2024-01-18T11:03:05+00:00","author":{"@id":"https:\/\/www.elcol-legi.org\/w\/#\/schema\/person\/4283d40fbd72a940d5fff484fe5ec410"},"breadcrumb":{"@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#primaryimage","url":"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg","contentUrl":"https:\/\/www.elcol-legi.org\/w\/wp-content\/uploads\/2024\/01\/fiscalidad-dimitri-karastelev-ZH4FUYiaczY-unsplash-scaled.jpeg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/www.elcol-legi.org\/w\/la-fiscalidad-de-las-sociedades-civiles-caracter-mercantil-o-profesional\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.elcol-legi.org\/w\/"},{"@type":"ListItem","position":2,"name":"La fiscalitat de les societats civils: car\u00e0cter mercantil o professional?"}]},{"@type":"WebSite","@id":"https:\/\/www.elcol-legi.org\/w\/#website","url":"https:\/\/www.elcol-legi.org\/w\/","name":"Col-legi de Mediadors d&#039;Assegurances de Barcelona","description":"Support al mediador d&#039;assegurances","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.elcol-legi.org\/w\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Person","@id":"https:\/\/www.elcol-legi.org\/w\/#\/schema\/person\/4283d40fbd72a940d5fff484fe5ec410","name":"Marc Alcaraz","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/e5dee642a130a369f4e8f5fe2d78526e99d5506f34de2f80b7994e63dc58d1b0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e5dee642a130a369f4e8f5fe2d78526e99d5506f34de2f80b7994e63dc58d1b0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e5dee642a130a369f4e8f5fe2d78526e99d5506f34de2f80b7994e63dc58d1b0?s=96&d=mm&r=g","caption":"Marc Alcaraz"},"url":"https:\/\/www.elcol-legi.org\/w\/author\/efreire\/"}]}},"_links":{"self":[{"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/posts\/16677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/users\/562"}],"replies":[{"embeddable":true,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/comments?post=16677"}],"version-history":[{"count":7,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/posts\/16677\/revisions"}],"predecessor-version":[{"id":16725,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/posts\/16677\/revisions\/16725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/media\/16655"}],"wp:attachment":[{"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/media?parent=16677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/categories?post=16677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.elcol-legi.org\/w\/wp-json\/wp\/v2\/tags?post=16677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}