{"id":243022,"date":"2026-07-15T08:53:46","date_gmt":"2026-07-15T06:53:46","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=243022"},"modified":"2026-07-15T09:52:29","modified_gmt":"2026-07-15T07:52:29","slug":"cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/","title":{"rendered":"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia"},"content":{"rendered":"\n[et_pb_section admin_label=”section”]\n\t\t\t[et_pb_row admin_label=”row”]\n\t\t\t\t[et_pb_column type=”4_4″][et_pb_text admin_label=”Text”]\n

Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau: una fiscalitat justa NO \u00e9s un concepte te\u00f2ric<\/strong>, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.<\/p>\n\n\n\n

En aquest context, la recent reducci\u00f3 de l\u2019Impost sobre Societats per a empreses de menor dimensi\u00f3 suposa un pas en la direcci\u00f3 correcta<\/strong>. Per a les societats amb una xifra de negocis d\u2019entre 1 i 10 milions d\u2019euros, la reforma planteja una rebaixa progressiva anual del tipus des del 25% fins al 20%. I en les de menor mida, amb ingressos inferiors a 1 mili\u00f3 d\u2019euros, tamb\u00e9 s\u2019introdueix una reducci\u00f3 gradual de la c\u00e0rrega fiscal fins al 20% pero m\u00e9s r\u00e1pida i amb els primers 50.000\u20ac de base impossable al 17%.<\/p>\n\n\n\n

M\u00e9s enll\u00e0 dels percentatges, el rellevant \u00e9s l\u2019impacte pr\u00e0ctic: quan la fiscalitat s\u2019ajusta millor a la realitat de les petites empreses i del treball aut\u00f2nom, es facilita la seva sostenibilitat i creixement.<\/strong>

<\/strong>Des de la FEFAC volem destacar precisament aix\u00f2. La nostra participaci\u00f3 a PIMEC ha perm\u00e8s que la veu de la farm\u00e0cia contribueixi a impulsar un sistema tributari m\u00e9s equilibrat<\/strong>, pensat per a qui sost\u00e9 l\u2019activitat econ\u00f2mica i social des de la proximitat.<\/p>\n\n\n\n

En l\u2019\u00e0mbit de la farm\u00e0cia comunit\u00e0ria, aquesta q\u00fcesti\u00f3 t\u00e9 matisos propis<\/strong>. L\u2019oficina de farm\u00e0cia tributa a trav\u00e9s d\u2019IRPF del farmac\u00e8utic titular i no per l\u2019Impost sobre Societats. Tanmateix, en alguns casos, determinades activitats vinculades a la parafarm\u00e0cia poden organitzar-se mitjan\u00e7ant societats diferenciades. Per a aquestes estructures de petita dimensi\u00f3, la reducci\u00f3 de l\u2019impost pot traduir-se en un alleujament fiscal tangible.<\/p>\n\n\n\n

Ara b\u00e9, \u00e9s important ser clars. La FEFAC no promou la creaci\u00f3 generalitzada d\u2019aquest tipus de societats<\/strong>. Es tracta de decisions individuals que s\u2019han d\u2019avaluar amb rigor i assessorament especialitzat. L\u2019Administraci\u00f3 tribut\u00e0ria \u00e9s especialment exigent quan detecta estructures que poden respondre \u00fanicament a un objectiu d\u2019estalvi fiscal sense una base econ\u00f2mica real. Per aix\u00f2, qualsevol decisi\u00f3 en aquest \u00e0mbit s\u2019ha de prendre amb prud\u00e8ncia i ple coneixement de les seves implicacions.<\/p>\n\n\n\n

En qualsevol cas, el debat de fons continua obert. Aquesta reforma \u00e9s positiva, per\u00f2 no resol totes les necessitats en mat\u00e8ria de fiscalitat per a pimes i aut\u00f2noms<\/strong>. L\u2019activitat farmac\u00e8utica continua suportant una c\u00e0rrega significativa a trav\u00e9s de l\u2019IRPF, igual que molts petits empresaris i professionals que no es beneficien de mesures de reducci\u00f3 equivalents.<\/p>\n\n\n\n

Per aix\u00f2, des de la FEFAC valorem aquest aven\u00e7,<\/strong> per\u00f2 insistim que una fiscalitat veritablement justa ha de continuar evolucionant. Ajustar el sistema tributari a la realitat de qui genera ocupaci\u00f3, presta serveis i mant\u00e9 la cohesi\u00f3 social en el dia a dia \u00e9s essencial per garantir-ne la continu\u00eftat.<\/p>\n\n\n\n

Representar tamb\u00e9 significa aix\u00f2: ser presents all\u00e0 on es prenen decisions, impulsar millores concretes i continuar defensant amb fermesa all\u00f2 que encara queda per avan\u00e7ar.<\/strong><\/p>\n[\/et_pb_text][\/et_pb_column]\n\t\t\t[\/et_pb_row]\n\t\t[\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.<\/p>\n","protected":false},"author":2313,"featured_media":243025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"\n

Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau: una fiscalitat justa NO \u00e9s un concepte te\u00f2ric<\/strong>, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.<\/p>\n\n\n\n

En aquest context, la recent reducci\u00f3 de l\u2019Impost sobre Societats per a empreses de menor dimensi\u00f3 suposa un pas en la direcci\u00f3 correcta<\/strong>. Per a les societats amb una xifra de negocis d\u2019entre 1 i 10 milions d\u2019euros, la reforma planteja una rebaixa progressiva anual del tipus des del 25% fins al 20%. I en les de menor mida, amb ingressos inferiors a 1 mili\u00f3 d\u2019euros, tamb\u00e9 s\u2019introdueix una reducci\u00f3 gradual de la c\u00e0rrega fiscal fins al 20% pero m\u00e9s r\u00e1pida i amb els primers 50.000\u20ac de base impossable al 17%.<\/p>\n\n\n\n

M\u00e9s enll\u00e0 dels percentatges, el rellevant \u00e9s l\u2019impacte pr\u00e0ctic: quan la fiscalitat s\u2019ajusta millor a la realitat de les petites empreses i del treball aut\u00f2nom, es facilita la seva sostenibilitat i creixement.<\/strong>

<\/strong>Des de la FEFAC volem destacar precisament aix\u00f2. La nostra participaci\u00f3 a PIMEC ha perm\u00e8s que la veu de la farm\u00e0cia contribueixi a impulsar un sistema tributari m\u00e9s equilibrat<\/strong>, pensat per a qui sost\u00e9 l\u2019activitat econ\u00f2mica i social des de la proximitat.<\/p>\n\n\n\n

En l\u2019\u00e0mbit de la farm\u00e0cia comunit\u00e0ria, aquesta q\u00fcesti\u00f3 t\u00e9 matisos propis<\/strong>. L\u2019oficina de farm\u00e0cia tributa a trav\u00e9s d\u2019IRPF del farmac\u00e8utic titular i no per l\u2019Impost sobre Societats. Tanmateix, en alguns casos, determinades activitats vinculades a la parafarm\u00e0cia poden organitzar-se mitjan\u00e7ant societats diferenciades. Per a aquestes estructures de petita dimensi\u00f3, la reducci\u00f3 de l\u2019impost pot traduir-se en un alleujament fiscal tangible.<\/p>\n\n\n\n

Ara b\u00e9, \u00e9s important ser clars. La FEFAC no promou la creaci\u00f3 generalitzada d\u2019aquest tipus de societats<\/strong>. Es tracta de decisions individuals que s\u2019han d\u2019avaluar amb rigor i assessorament especialitzat. L\u2019Administraci\u00f3 tribut\u00e0ria \u00e9s especialment exigent quan detecta estructures que poden respondre \u00fanicament a un objectiu d\u2019estalvi fiscal sense una base econ\u00f2mica real. Per aix\u00f2, qualsevol decisi\u00f3 en aquest \u00e0mbit s\u2019ha de prendre amb prud\u00e8ncia i ple coneixement de les seves implicacions.<\/p>\n\n\n\n

En qualsevol cas, el debat de fons continua obert. Aquesta reforma \u00e9s positiva, per\u00f2 no resol totes les necessitats en mat\u00e8ria de fiscalitat per a pimes i aut\u00f2noms<\/strong>. L\u2019activitat farmac\u00e8utica continua suportant una c\u00e0rrega significativa a trav\u00e9s de l\u2019IRPF, igual que molts petits empresaris i professionals que no es beneficien de mesures de reducci\u00f3 equivalents.<\/p>\n\n\n\n

Per aix\u00f2, des de la FEFAC valorem aquest aven\u00e7,<\/strong> per\u00f2 insistim que una fiscalitat veritablement justa ha de continuar evolucionant. Ajustar el sistema tributari a la realitat de qui genera ocupaci\u00f3, presta serveis i mant\u00e9 la cohesi\u00f3 social en el dia a dia \u00e9s essencial per garantir-ne la continu\u00eftat.<\/p>\n\n\n\n

Representar tamb\u00e9 significa aix\u00f2: ser presents all\u00e0 on es prenen decisions, impulsar millores concretes i continuar defensant amb fermesa all\u00f2 que encara queda per avan\u00e7ar.<\/strong><\/p>\n","_et_gb_content_width":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[2066,10,11,12,13,14,15,251],"tags":[85,305,619],"class_list":["post-243022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-categoria-actualitat","category-empresarials","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-reflexions-de-junta","tag-fefac","tag-fiscal","tag-fiscalitat"],"yoast_head":"\nCap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia<\/title>\n<meta name=\"description\" content=\"Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia\" \/>\n<meta property=\"og:description\" content=\"Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/\" \/>\n<meta property=\"og:site_name\" content=\"FEFAC\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-15T06:53:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-15T07:52:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2026\/07\/fiscalitat.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"lclavijo@afb.cat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"lclavijo@afb.cat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/\"},\"author\":{\"name\":\"lclavijo@afb.cat\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/#\\\/schema\\\/person\\\/6ac15c94fb359972b6bfa9c752486744\"},\"headline\":\"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia\",\"datePublished\":\"2026-07-15T06:53:46+00:00\",\"dateModified\":\"2026-07-15T07:52:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/\"},\"wordCount\":598,\"commentCount\":1,\"image\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/fiscalitat.jpg\",\"keywords\":[\"FEFAC\",\"fiscal\",\"fiscalitat\"],\"articleSection\":[\"Actualitat\",\"Empresarials\",\"FEFAC\",\"AFB\",\"AFET\",\"AFELL\",\"AGFE\",\"Reflexions de Junta\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/\",\"url\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/\",\"name\":\"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/fiscalitat.jpg\",\"datePublished\":\"2026-07-15T06:53:46+00:00\",\"dateModified\":\"2026-07-15T07:52:29+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/#\\\/schema\\\/person\\\/6ac15c94fb359972b6bfa9c752486744\"},\"description\":\"Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/fiscalitat.jpg\",\"contentUrl\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/fiscalitat.jpg\",\"width\":800,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/#website\",\"url\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/\",\"name\":\"FEFAC\",\"description\":\"Federaci\u00f3 d'Associacions de Farm\u00e0cies de Catalunya\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/#\\\/schema\\\/person\\\/6ac15c94fb359972b6bfa9c752486744\",\"name\":\"lclavijo@afb.cat\",\"url\":\"https:\\\/\\\/fefac.cat\\\/empresarial\\\/author\\\/laura-2\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia","description":"Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.","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:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/","og_locale":"ca_ES","og_type":"article","og_title":"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia","og_description":"Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.","og_url":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/","og_site_name":"FEFAC","article_published_time":"2026-07-15T06:53:46+00:00","article_modified_time":"2026-07-15T07:52:29+00:00","og_image":[{"width":800,"height":450,"url":"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2026\/07\/fiscalitat.jpg","type":"image\/jpeg"}],"author":"lclavijo@afb.cat","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"lclavijo@afb.cat","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#article","isPartOf":{"@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/"},"author":{"name":"lclavijo@afb.cat","@id":"https:\/\/fefac.cat\/empresarial\/#\/schema\/person\/6ac15c94fb359972b6bfa9c752486744"},"headline":"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia","datePublished":"2026-07-15T06:53:46+00:00","dateModified":"2026-07-15T07:52:29+00:00","mainEntityOfPage":{"@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/"},"wordCount":598,"commentCount":1,"image":{"@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#primaryimage"},"thumbnailUrl":"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2026\/07\/fiscalitat.jpg","keywords":["FEFAC","fiscal","fiscalitat"],"articleSection":["Actualitat","Empresarials","FEFAC","AFB","AFET","AFELL","AGFE","Reflexions de Junta"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/","url":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/","name":"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia","isPartOf":{"@id":"https:\/\/fefac.cat\/empresarial\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#primaryimage"},"image":{"@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#primaryimage"},"thumbnailUrl":"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2026\/07\/fiscalitat.jpg","datePublished":"2026-07-15T06:53:46+00:00","dateModified":"2026-07-15T07:52:29+00:00","author":{"@id":"https:\/\/fefac.cat\/empresarial\/#\/schema\/person\/6ac15c94fb359972b6bfa9c752486744"},"description":"Acabem de tancar la campanya de la renda i entrem ara en el pagament de l\u2019Impost sobre Societats. S\u00f3n dos moments de l\u2019any que posen de manifest una idea clau:\u00a0una fiscalitat justa NO \u00e9s un concepte te\u00f2ric, sin\u00f3 una condici\u00f3 imprescindible perqu\u00e8 pimes i aut\u00f2noms puguin continuar funcionant. D\u2019ella depenen decisions tan concretes com invertir, contractar, millorar prestacions o mantenir serveis essencials en l\u2019entorn m\u00e9s proper.","breadcrumb":{"@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#primaryimage","url":"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2026\/07\/fiscalitat.jpg","contentUrl":"https:\/\/fefac.cat\/empresarial\/wp-content\/uploads\/2026\/07\/fiscalitat.jpg","width":800,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/fefac.cat\/empresarial\/cap-a-una-fiscalitat-mes-justa-per-a-les-pimes-i-la-farmacia-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fefac.cat\/empresarial\/"},{"@type":"ListItem","position":2,"name":"Cap a una fiscalitat m\u00e9s justa per a les pimes i la farm\u00e0cia"}]},{"@type":"WebSite","@id":"https:\/\/fefac.cat\/empresarial\/#website","url":"https:\/\/fefac.cat\/empresarial\/","name":"FEFAC","description":"Federaci\u00f3 d'Associacions de Farm\u00e0cies de Catalunya","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fefac.cat\/empresarial\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Person","@id":"https:\/\/fefac.cat\/empresarial\/#\/schema\/person\/6ac15c94fb359972b6bfa9c752486744","name":"lclavijo@afb.cat","url":"https:\/\/fefac.cat\/empresarial\/author\/laura-2\/"}]}},"_links":{"self":[{"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/posts\/243022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/users\/2313"}],"replies":[{"embeddable":true,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/comments?post=243022"}],"version-history":[{"count":4,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/posts\/243022\/revisions"}],"predecessor-version":[{"id":243029,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/posts\/243022\/revisions\/243029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/media\/243025"}],"wp:attachment":[{"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/media?parent=243022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/categories?post=243022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fefac.cat\/empresarial\/wp-json\/wp\/v2\/tags?post=243022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}