{"id":23475,"date":"2026-01-19T10:35:52","date_gmt":"2026-01-19T09:35:52","guid":{"rendered":"https:\/\/www.pyp-asociados.com\/verifactu-i-fons-de-comerc-les-regles-invisibles-que-decidiran-el-valor-de-la-teva-farmacia-en-els-propers-anys\/"},"modified":"2026-01-19T10:35:52","modified_gmt":"2026-01-19T09:35:52","slug":"verifactu-i-fons-de-comerc-les-regles-invisibles-que-decidiran-el-valor-de-la-teva-farmacia-en-els-propers-anys","status":"publish","type":"post","link":"https:\/\/www.pyp-asociados.com\/ca\/verifactu-i-fons-de-comerc-les-regles-invisibles-que-decidiran-el-valor-de-la-teva-farmacia-en-els-propers-anys\/","title":{"rendered":"Verifactu i fons de comer\u00e7: les regles invisibles que decidiran el valor de la teva farm\u00e0cia en els propers anys"},"content":{"rendered":"<p id=\"ember161\" class=\"ember-view reader-text-block__paragraph\">Mentre molts titulars se centren en el dia a dia, els canvis normatius i fiscals que arribaran entre 2026 i 2027 estan redefinint <strong>com es compra, es ven i es gestiona una farm\u00e0cia<\/strong>.<\/p>\n<p id=\"ember162\" class=\"ember-view reader-text-block__paragraph\">La compet\u00e8ncia parla de preus, demanda i transmissions. Per\u00f2 molt pocs expliquen <strong>els factors invisibles<\/strong> que faran que una farm\u00e0cia valgui m\u00e9s\u2026 o menys.<\/p>\n<p id=\"ember163\" class=\"ember-view reader-text-block__paragraph\">En aquesta edici\u00f3 analitzem tres elements que marcaran els pr\u00f2xims cinc anys: <strong>Verifactu, la tra\u00e7abilitat documental i la planificaci\u00f3 fiscal del fons de comer\u00e7.<\/strong><\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember164\" class=\"ember-view reader-text-block__heading-3\">1) Verifactu es retarda fins al 2027<\/h3>\n<p id=\"ember165\" class=\"ember-view reader-text-block__paragraph\">El Govern ha retardat l\u2019obligatorietat de Verifactu fins al 2027. Per a alguns ha estat un alleujament. Per als titulars amb visi\u00f3, \u00e9s una <strong>oportunitat \u00fanica<\/strong> per posar en ordre:<\/p>\n<ul>\n<li>sistemes de facturaci\u00f3<\/li>\n<li>integraci\u00f3 amb el programari de gesti\u00f3<\/li>\n<li>tra\u00e7abilitat de dades<\/li>\n<li>control d\u2019efectiu<\/li>\n<li>coher\u00e8ncia comptable i fiscal<\/li>\n<\/ul>\n<p id=\"ember167\" class=\"ember-view reader-text-block__paragraph\">Perqu\u00e8 quan Verifactu entri definitivament en vigor, la farm\u00e0cia haur\u00e0 de demostrar <strong>una consist\u00e8ncia absoluta entre el que factura i el que declara<\/strong>. I aix\u00f2 afectar\u00e0 directament:<\/p>\n<ul>\n<li><strong>el valor real de la farm\u00e0cia en una venda<\/strong>,<\/li>\n<li><strong>la facilitat de finan\u00e7ament en una compra<\/strong>,<\/li>\n<li><strong>la percepci\u00f3 de risc per part de bancs i inversors<\/strong>.<\/li>\n<\/ul>\n<p id=\"ember169\" class=\"ember-view reader-text-block__paragraph\">Mentre alguns veuen que hi ha temps de sobres\u2026 els titulars que venen o compren entre 2026 i 2028 no es poden permetre esperar.<\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember170\" class=\"ember-view reader-text-block__heading-3\">2) Documentaci\u00f3 i tra\u00e7abilitat: el nou filtre en qualsevol compra o venda<\/h3>\n<p id=\"ember171\" class=\"ember-view reader-text-block__paragraph\">Avui, els compradors m\u00e9s preparats i els bancs especialitzats estan elevant el nivell d\u2019exig\u00e8ncia. Ja no es tracta nom\u00e9s de facturar b\u00e9: es tracta de <strong>poder-ho demostrar documentalment<\/strong>.<\/p>\n<p id=\"ember172\" class=\"ember-view reader-text-block__paragraph\">Qu\u00e8 s\u2019est\u00e0 revisant ara en profunditat?<\/p>\n<ul>\n<li>la coher\u00e8ncia entre facturaci\u00f3 real i facturaci\u00f3 declarada<\/li>\n<li>contractes, llic\u00e8ncies i estat del local<\/li>\n<li>regularitat fiscal i laboral<\/li>\n<li>estructura d\u2019estoc i la seva valoraci\u00f3<\/li>\n<li>hist\u00f2ric de marges, prove\u00efdors i categories<\/li>\n<li>documentaci\u00f3 verificable per a la due diligence<\/li>\n<\/ul>\n<p id=\"ember174\" class=\"ember-view reader-text-block__paragraph\">Una farm\u00e0cia amb una documentaci\u00f3 clara, ordenada i completa:<\/p>\n<ul>\n<li id=\"ember175\" class=\"ember-view reader-text-block__paragraph\">Es valora millor<\/li>\n<li id=\"ember176\" class=\"ember-view reader-text-block__paragraph\">Negocia amb m\u00e9s for\u00e7a<\/li>\n<li id=\"ember177\" class=\"ember-view reader-text-block__paragraph\">Tanca l\u2019operaci\u00f3 m\u00e9s r\u00e0pid<\/li>\n<li id=\"ember178\" class=\"ember-view reader-text-block__paragraph\">Redueix riscos de bloqueig administratiu o fiscal<\/li>\n<\/ul>\n<blockquote id=\"ember179\" class=\"ember-view reader-text-block__blockquote\"><p><em>La tra\u00e7abilitat ja no \u00e9s nom\u00e9s una obligaci\u00f3, sin\u00f3 que \u00e9s <\/em><strong><em>un avantatge competitiu real<\/em><\/strong><em> en qualsevol proc\u00e9s de compravenda.<\/em><\/p><\/blockquote>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember180\" class=\"ember-view reader-text-block__heading-3\">3) Fons de comer\u00e7 i fiscalitat avan\u00e7ada | On es guanya (o es perd) molta rendibilitat<\/h3>\n<p id=\"ember181\" class=\"ember-view reader-text-block__paragraph\">El fons de comer\u00e7 \u00e9s el gran desconegut\u2026 i un dels elements m\u00e9s cr\u00edtics d\u2019una operaci\u00f3.<\/p>\n<p id=\"ember182\" class=\"ember-view reader-text-block__paragraph\">Inclou: reputaci\u00f3, clientela, ubicaci\u00f3, organitzaci\u00f3 interna, potencial de creixement. Per\u00f2 tamb\u00e9 \u00e9s un <strong>instrument fiscal clau<\/strong>.<\/p>\n<p id=\"ember183\" class=\"ember-view reader-text-block__paragraph\">El comprador pot amortitzar el fons de comer\u00e7, generalment al 5 % anual, cosa que afecta directament:<\/p>\n<ul>\n<li>La seva c\u00e0rrega fiscal real durant anys<\/li>\n<li>L\u2019estructura financera de l\u2019operaci\u00f3<\/li>\n<li>La rendibilitat efectiva de la farm\u00e0cia<\/li>\n<li>La valoraci\u00f3 de compra \u00f2ptima<\/li>\n<\/ul>\n<p id=\"ember185\" class=\"ember-view reader-text-block__paragraph\">Per al venedor, una planificaci\u00f3 fiscal adequada pot suposar <strong>desenes de milers d\u2019euros de difer\u00e8ncia<\/strong> en tributaci\u00f3.<\/p>\n<p id=\"ember186\" class=\"ember-view reader-text-block__paragraph\">La compet\u00e8ncia rarament explica aix\u00f2. Per\u00f2 a Pullman sabem que una farm\u00e0cia no nom\u00e9s es compra o es ven: <strong>s\u2019estructura<\/strong>.<\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember187\" class=\"ember-view reader-text-block__heading-3\">4) Com Pullman Asesores acompanya titulars i inversors en aquest nou escenari<\/h3>\n<p id=\"ember188\" class=\"ember-view reader-text-block__paragraph\">El nostre avantatge competitiu \u00e9s clar: <strong>no nom\u00e9s gestionem operacions, dissenyem estrat\u00e8gies.<\/strong><\/p>\n<h3 id=\"ember189\" class=\"ember-view reader-text-block__heading-3\">El nostre acompanyament inclou:<\/h3>\n<ul>\n<li id=\"ember190\" class=\"ember-view reader-text-block__paragraph\"><strong>Planificaci\u00f3 per a Verifactu 2027<\/strong> Revisi\u00f3 de la facturaci\u00f3, integraci\u00f3 tecnol\u00f2gica i preparaci\u00f3 documental.<\/li>\n<li id=\"ember191\" class=\"ember-view reader-text-block__paragraph\"><strong>Auditoria fiscal i documental pr\u00e8via<\/strong> Per evitar sorpreses i elevar la valoraci\u00f3 real de la farm\u00e0cia.<\/li>\n<li id=\"ember192\" class=\"ember-view reader-text-block__paragraph\"><strong>Estructuraci\u00f3 del fons de comer\u00e7<\/strong> Optimitzaci\u00f3 fiscal i disseny de l\u2019operaci\u00f3 per maximitzar la rendibilitat.<\/li>\n<li id=\"ember193\" class=\"ember-view reader-text-block__paragraph\"><strong>Assessorament integral en compravenda<\/strong> Valoraci\u00f3, negociaci\u00f3, finan\u00e7ament, contractes i tancament.<\/li>\n<li id=\"ember194\" class=\"ember-view reader-text-block__paragraph\"><strong>Acompanyament post-operaci\u00f3<\/strong> Seguiment, KPI, gesti\u00f3 i planificaci\u00f3 estrat\u00e8gica.<\/li>\n<\/ul>\n<blockquote id=\"ember195\" class=\"ember-view reader-text-block__blockquote\"><p><em>Mentre altres se centren a \u201ctancar una venda\u201d, a Pullman pensem en <\/em><strong><em>la farm\u00e0cia que tindr\u00e0s d\u2019aqu\u00ed a cinc anys<\/em><\/strong><em>.<\/em><\/p><\/blockquote>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<h3 id=\"ember196\" class=\"ember-view reader-text-block__heading-3\">El valor d\u2019una farm\u00e0cia no dependr\u00e0 nom\u00e9s de la seva facturaci\u00f3, sin\u00f3 de la seva capacitat per demostrar-la, estructurar-la i projectar-la cap a un escenari m\u00e9s regulat i m\u00e9s competitiu.<\/h3>\n<p id=\"ember197\" class=\"ember-view reader-text-block__paragraph\">Verifactu, la tra\u00e7abilitat i el fons de comer\u00e7 seran les palanques que separaran les farm\u00e0cies ben preparades\u2026 de les que perdran valor.<\/p>\n<p id=\"ember198\" class=\"ember-view reader-text-block__paragraph\"><strong>Qui es prepari avui, negociar\u00e0 amb avantatge dem\u00e0.<\/strong><\/p>\n<hr class=\"reader-divider-block__horizontal-rule\" \/>\n<p id=\"ember199\" class=\"ember-view reader-text-block__paragraph\">Si vols revisar la situaci\u00f3 real de la teva farm\u00e0cia, preparar una venda futura o estructurar una compra amb la m\u00e0xima efici\u00e8ncia fiscal:<\/p>\n<p id=\"ember200\" class=\"ember-view reader-text-block__paragraph\">\ud83d\udcde <a href=\"tel:972940811\">972 940 811<\/a> \ud83d\udce7 <a class=\"kDXdXfXwwrlRRhXXvDkIXwgwVetUaYykhk \" tabindex=\"0\" href=\"mailto:info@pullman.cat\" target=\"_self\" data-test-app-aware-link=\"\">info@pullman.cat<\/a> \ud83c\udf10 <a class=\"kDXdXfXwwrlRRhXXvDkIXwgwVetUaYykhk \" tabindex=\"0\" href=\"https:\/\/www.pyp-asociados.com\/\" target=\"_self\" data-test-app-aware-link=\"\">https:\/\/www.pyp-asociados.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prepara Verifactu, tra\u00e7abilitat i fiscalitat del fons de comer\u00e7 per augmentar el valor de la teva farm\u00e0cia (2026\u20132028).<\/p>\n","protected":false},"author":5,"featured_media":23319,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[307],"tags":[421,389,643,768,764,765,362,699,766,767],"class_list":["post-23475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies-pullman-asesores","tag-compravenda","tag-consultoriafarmaceutica-ca","tag-farmacies-ca","tag-fiscafarmaceutica-ca","tag-fonsdecomerc","tag-inversiofarmaceutica","tag-pullmanasesores-ca","tag-pulsofarmaceutic","tag-valoraciofarmacies","tag-verifactu-ca"],"_links":{"self":[{"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/posts\/23475","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=23475"}],"version-history":[{"count":0,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/posts\/23475\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/media\/23319"}],"wp:attachment":[{"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/media?parent=23475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/categories?post=23475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pyp-asociados.com\/ca\/wp-json\/wp\/v2\/tags?post=23475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}