{"id":21603,"date":"2025-07-14T09:39:39","date_gmt":"2025-07-14T07:39:39","guid":{"rendered":"https:\/\/www.pyp-asociados.com\/rendibilitat-2026-fiscalitat-financament-i-sostenibilitat-a-la-farmacia-catalana\/"},"modified":"2025-07-14T09:39:39","modified_gmt":"2025-07-14T07:39:39","slug":"rendibilitat-2026-fiscalitat-financament-i-sostenibilitat-a-la-farmacia-catalana","status":"publish","type":"post","link":"https:\/\/www.pyp-asociados.com\/ca\/rendibilitat-2026-fiscalitat-financament-i-sostenibilitat-a-la-farmacia-catalana\/","title":{"rendered":"Rendibilitat 2026 | Fiscalitat, finan\u00e7ament i sostenibilitat a la farm\u00e0cia catalana"},"content":{"rendered":"<p id=\"ember157\" class=\"ember-view reader-text-block__paragraph\"><strong>Pols farmac\u00e8utic | 11 juliol 2025 |<\/strong> temps de lectura: <strong>5 minuts<\/strong><\/p>\n<p id=\"ember158\" class=\"ember-view reader-text-block__paragraph\"><em>Estrat\u00e8gies d&#8217;alt impacte per maximitzar marge, reduir risc i augmentar el valor patrimonial de la teva farm\u00e0cia a Catalunya.<\/em><\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember159\" class=\"ember-view reader-text-block__heading-3\">1. Planificaci\u00f3 fiscal 2026 a Catalunya<\/h3>\n<p id=\"ember160\" class=\"ember-view reader-text-block__paragraph\">La normativa auton\u00f2mica permet amortitzar fins a un <strong>7,5\u202f%<\/strong> anual del preu d\u2019adquisici\u00f3 de l\u2019oficina de farm\u00e0cia, <strong>12,5\u202f%<\/strong> al Pa\u00eds Basc, incloent-hi la cartera de clients i els honoraris d\u2019intermediaci\u00f3.<\/p>\n<p id=\"ember161\" class=\"ember-view reader-text-block__paragraph\"><strong>Com aprofitar-la<\/strong><\/p>\n<ol>\n<li><strong>Calendari 2026<\/strong> \u2013 <em>Programa la inversi\u00f3 a inicis de l\u2019exercici per aplicar l\u2019amortitzaci\u00f3 completa en el primer tancament fiscal.<\/em><\/li>\n<li><strong>Separaci\u00f3 d\u2019actius<\/strong> \u2013 <em>Diferencia immobilitzat, material (local, mobiliari) i fons de comer\u00e7 per maximitzar la base amortitzable.<\/em><\/li>\n<li><strong>Deducci\u00f3 auton\u00f2mica per R+D<\/strong> \u2013 <em>Si implantes solucions digitals (IA de previsi\u00f3 de demanda, robotitzaci\u00f3), aplica la deducci\u00f3 del <\/em><strong><em>25\u202f%<\/em><\/strong><em> sobre despeses tecnol\u00f2giques.<\/em><\/li>\n<li><strong>Eina <\/strong><a href=\"https:\/\/izacat.com\/\" target=\"_self\"><strong>Izacat<\/strong><\/a> \u2013 <em>Simula escenaris d\u2019amortitzaci\u00f3 i projecta l\u2019impacte en el cash\u2011flow mensual abans de signar la compra.<\/em><\/li>\n<\/ol>\n<blockquote id=\"ember163\" class=\"ember-view reader-text-block__blockquote\"><p><em>Demana al teu assessor un quadre d\u2019amortitzacions a 10 anys amb impacte en EBITDA i tresoreria.<\/em><\/p><\/blockquote>\n<h3 id=\"ember165\" class=\"ember-view reader-text-block__heading-3\">2. Finan\u00e7ament: tipus fix o variable en l&#8217;entorn 2025\u20112026<\/h3>\n<p id=\"ember166\" class=\"ember-view reader-text-block__paragraph\">El BCE mant\u00e9 una senda de baixada progressiva de tipus; tanmateix, la pressi\u00f3 inflacionista podria revertir la tend\u00e8ncia el 2026.<\/p>\n<p id=\"ember167\" class=\"ember-view reader-text-block__paragraph\"><strong>Comparativa r\u00e0pida<\/strong><\/p>\n<ul>\n<li><strong>Tipus fix (4,15\u20114,40\u202f%)<\/strong> \u2192 quota estable; protegeix el marge si els tipus pugen.<\/li>\n<li><strong>Tipus variable (Eur\u00edbor +\u202f1,10\u20111,30\u202f%)<\/strong> \u2192 quota inferior avui (<strong>3,70\u20113,95\u202f%<\/strong> efectiva), per\u00f2 exposada a pujades.<\/li>\n<\/ul>\n<p id=\"ember169\" class=\"ember-view reader-text-block__paragraph\"><strong>Recomanacions Pullman<\/strong><\/p>\n<ul>\n<li><strong>Inversors novells<\/strong> \u2192 Tipus fix durant els primers 5 anys per consolidar la tresoreria.<\/li>\n<li><strong>Farm\u00e0cies amb flux robust<\/strong> \u2192 Mixte (2\/3 fix, 1\/3 variable) per equilibrar risc i cost.<\/li>\n<li>Negocia <strong>car\u00e8ncia de capital de 6\u201112 mesos<\/strong> per absorbir l\u2019estacionalitat inicial.<\/li>\n<\/ul>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember171\" class=\"ember-view reader-text-block__heading-3\">3. Sostenibilitat que afegeix valor<\/h3>\n<p id=\"ember172\" class=\"ember-view reader-text-block__paragraph\">L\u2019efici\u00e8ncia energ\u00e8tica i la gesti\u00f3 de residus ja no s\u00f3n opcionals: s\u2019han convertit en palanques de valoraci\u00f3.<\/p>\n<p id=\"ember173\" class=\"ember-view reader-text-block__paragraph\"><strong>Checklist r\u00e0pid de millores<\/strong><\/p>\n<ul>\n<li><strong>Il\u00b7luminaci\u00f3 LED + sensors<\/strong> \u279c -20\u202f% de consum el\u00e8ctric.<\/li>\n<li><strong>Climatitzaci\u00f3 amb aerot\u00e8rmia<\/strong> \u279c ROI &lt;\u202f6 anys.<\/li>\n<li><strong>Gesti\u00f3 selectiva d\u2019envasos SIGRE<\/strong> \u279c millora la imatge i compleix normativa.<\/li>\n<li><strong>Aparadors digitals de baix consum<\/strong> \u279c incrementen les vendes de taulell un <strong>7\u202f%<\/strong>.<\/li>\n<\/ul>\n<blockquote id=\"ember175\" class=\"ember-view reader-text-block__blockquote\"><p><strong>Valoraci\u00f3<\/strong>: <em>Les farm\u00e0cies que acrediten un Pla de Sostenibilitat formal obtenen fins a <\/em><strong><em>0,2\u00d7 EBITDA<\/em><\/strong><em> addicional en processos de venda.<\/em><\/p><\/blockquote>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember176\" class=\"ember-view reader-text-block__heading-3\">4. Cas d&#8217;\u00e8xit 360\u00b0: compra, digitalitzaci\u00f3 i consultoria<\/h3>\n<p id=\"ember177\" class=\"ember-view reader-text-block__paragraph\"><strong>Farm\u00e0cia Eixample Nord (Barcelona)<\/strong><\/p>\n<ul>\n<li><strong>Compra<\/strong> \u2192 Valoraci\u00f3 i due diligence que van garantir un preu just. EBITDA inicial: <strong>11\u202f%<\/strong>.<\/li>\n<li><strong>Digitalitzaci\u00f3<\/strong> \u2192 Implantaci\u00f3 de software en temps real + robotitzaci\u00f3 parcial. Marge brut va passar del <strong>29\u202f%<\/strong> al <strong>31,5\u202f%<\/strong>.<\/li>\n<li><a href=\"https:\/\/izacat.com\/assesoria\/\" target=\"_self\"><strong>Consultoria Izacat<\/strong><\/a> \u2192 Quadre de tresoreria, optimitzaci\u00f3 del mix de vendes i formaci\u00f3 de l\u2019equip. Dies d\u2019estoc redu\u00efts de <strong>46<\/strong> a <strong>30<\/strong>.<\/li>\n<\/ul>\n<p id=\"ember179\" class=\"ember-view reader-text-block__paragraph\"><strong>Resultat global<\/strong>: Revaloritzaci\u00f3 de la farm\u00e0cia <strong>+0,6\u00d7 EBITDA<\/strong> i retorn de la inversi\u00f3 en <strong>18 mesos<\/strong>.<\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember180\" class=\"ember-view reader-text-block__heading-3\">5. S\u00e8rie de v\u00eddeos \u00abGesti\u00f3 en 60\u202fs\u00bb<\/h3>\n<p id=\"ember181\" class=\"ember-view reader-text-block__paragraph\">Cada setmana publiquem al nostre canal de YouTube c\u00e0psules d\u2019un minut amb trucs de gesti\u00f3, fiscalitat i digitalitzaci\u00f3 per a la teva oficina de farm\u00e0cia.<\/p>\n<ul>\n<li><strong>Com reduir 15 dies d\u2019estoc amb 3 KPI clau<\/strong>.<\/li>\n<li><strong>Checklist fiscal expr\u00e9s abans del tancament mensual<\/strong>.<\/li>\n<li><strong>Estrat\u00e8gies de m\u00e0rqueting digital que eleven el tiquet mitj\u00e0 en menys de 30 dies<\/strong>.<\/li>\n<\/ul>\n<p id=\"ember183\" class=\"ember-view reader-text-block__paragraph\">\ud83c\udfa5 <a href=\"https:\/\/www.youtube.com\/@pullmanasesores\" target=\"_self\">https:\/\/www.youtube.com\/@pullmanasesores<\/a><\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<blockquote id=\"ember184\" class=\"ember-view reader-text-block__blockquote\"><p><em>Una planificaci\u00f3 fiscal \u00f2ptima, una estructura de finan\u00e7ament intel\u00b7ligent i un comprom\u00eds ferm amb la sostenibilitat converteixen la teva farm\u00e0cia catalana en un actiu de primer nivell.<\/em><\/p><\/blockquote>\n<p id=\"ember185\" class=\"ember-view reader-text-block__paragraph\"><a href=\"https:\/\/www.pyp-asociados.com\/ca\/\" target=\"_self\">Pullman Assessors<\/a> i <a href=\"https:\/\/izacat.com\/\" target=\"_self\">Izacat<\/a> t\u2019acompanyen en cada pas: des de l\u2019estudi inicial fins a l\u2019optimitzaci\u00f3 postcompra.<\/p>\n<p id=\"ember186\" class=\"ember-view reader-text-block__paragraph\"><strong>Vols un informe personalitzat amb l\u2019impacte fiscal, financer i sostenible de la teva farm\u00e0cia?<\/strong> Sol\u00b7licita\u2019l avui mateix.<\/p>\n<p>El nostre equip de consultors especialitzats pot ajudar-te a validar l\u2019operaci\u00f3 i optimitzar la teva inversi\u00f3. <a href=\"https:\/\/www.pyp-asociados.com\/\">www.pyp-asociados.com<\/a> \u00b7 <a href=\"mailto:info@pyp-asociados.com\">info@pyp-asociados.com<\/a> \u00b7 <a href=\"tel:936241148\">(+34) 936 241 148<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Descobreix com maximitzar la rendibilitat de la teva farm\u00e0cia a Catalunya el 2026 amb estrat\u00e8gies fiscals i millores sostenibles.<\/p>\n","protected":false},"author":5,"featured_media":21601,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[307],"tags":[634,633,618,632,631,624,623,462,520],"class_list":["post-21603","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies-pullman-asesores","tag-2026-ca","tag-catalunya","tag-farmacia-ca","tag-financament","tag-fiscalitat","tag-izacat-ca","tag-pullman-ca","tag-rendibilitat","tag-sostenibilitat"],"_links":{"self":[{"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/posts\/21603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/comments?post=21603"}],"version-history":[{"count":0,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/posts\/21603\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/media\/21601"}],"wp:attachment":[{"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/media?parent=21603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/categories?post=21603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/tags?post=21603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}