{"id":5134,"date":"2025-05-14T08:41:50","date_gmt":"2025-05-14T08:41:50","guid":{"rendered":"https:\/\/gemap.es\/?p=5134"},"modified":"2025-05-14T08:41:51","modified_gmt":"2025-05-14T08:41:51","slug":"deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/","title":{"rendered":"Deducci\u00f3 de l’IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar"},"content":{"rendered":"\n

El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic.<\/strong><\/p>\n\n\n\n

Encara que tingueu una factura v\u00e0lida, nom\u00e9s podreu deduir l’IVA si es compleixen dues condicions<\/strong>: que l’operaci\u00f3 s’hagi meritat i que no hagin passat m\u00e9s de quatre anys.<\/p>\n\n\n\n

A m\u00e9s, hi ha casos especials que modifiquen aquesta regla general.<\/strong><\/p>\n\n\n\n

Un dels aspectes clau en la gesti\u00f3 fiscal de qualsevol empresa o professional \u00e9s la correcta aplicaci\u00f3 del dret a deduir l’IVA suportat a les seves operacions. Aquest dret, regulat principalment als articles 92 i seg\u00fcents de la Llei 37\/1992 de l’IVA (LIVA) i als articles 111 a 114 del Reglament de l’IVA (RIVA), s’ha d’exercir complint certs requisits, tant materials com temporals, per evitar-ne la p\u00e8rdua o possibles conting\u00e8ncies en una inspecci\u00f3.<\/p>\n\n\n\n

Quan neix el dret de deduir l’IVA?
<\/h2>\n\n\n\n

Regla general.<\/strong> Segons l’article 99.U LIVA i l’article 98.U.1r RIVA, el dret a deduir neix quan es merita l’impost, sempre que el subjecte passiu tingui el document justificatiu v\u00e0lid (factura completa o simplificada, segons el cas).<\/p>\n\n\n\n

Exemple: <\/em>Si la vostra empresa rep una factura a l’abril per una compra realitzada aquest mateix mes, i disposa d’aquesta factura, podreu deduir aquest IVA a la declaraci\u00f3 del segon trimestre.<\/p>\n\n\n\n

Casos especials<\/h3>\n\n\n\n
    \n
  1. Operacions assimilades a importacions<\/strong>. En aquests casos, i d’acord amb l’art. 73.3, segon par\u00e0graf RIVA, el dret a deduir es genera en finalitzar el per\u00edode a qu\u00e8 fa refer\u00e8ncia la declaraci\u00f3-liquidaci\u00f3 duanera.<\/li>\n\n\n\n
  2. Lliuraments ocasionals de mitjans de transport nous.<\/strong> El dret a deduir neix quan es produeix el lliurament, d’acord amb l’article 98.U.2n RIVA.<\/li>\n\n\n\n
  3. Lliuraments dobjectes d’art, antiguitats i objectes de col\u00b7lecci\u00f3<\/strong>. Si s’aplica el r\u00e8gim general, el dret neix quan es merita l’IVA del lliurament del revenedor (art. 98.U. 3r RIVA).<\/li>\n\n\n\n
  4. R\u00e8gim especial del criteri de caixa.<\/strong> En aquest r\u00e8gim, regulat a l’article 163 decies LIVA, el dret a deduir es posposa fins a:<\/li>\n<\/ol>\n\n\n\n

    El moment del pagament total o parcial de la factura (nom\u00e9s per all\u00f2 efectivament abonat), o
    El 31 de desembre de l’any seg\u00fcent al de l’operaci\u00f3, si el pagament no s’ha fet abans (art. 99. Dues LIVA).<\/p>\n\n\n\n

      \n
    1. Operacions tur\u00edstiques.<\/strong> En operacions lligades a l’organitzaci\u00f3 de viatges fora del r\u00e8gim especial d’ag\u00e8ncies (arts. 146 i 147 LIVA), el dret a deduir es genera en el moment que es merita l’impost de l’operaci\u00f3 final.<\/li>\n<\/ol>\n\n\n\n

      Quant de temps tinc per deduir l’IVA?<\/h2>\n\n\n\n


      El dret a deducci\u00f3 caduca als 4 anys des del moment en qu\u00e8 va poder exercir-se (art. 100. Un LIVA). Transcorregut aquest termini, no podr\u00e0 computar lIVA suportat, encara que tingui la factura.<\/p>\n\n\n\n

      Exemple<\/em>
      Si va rebre una factura de compra el juny del 2021, t\u00e9 fins al juny del 2025 per deduir-la. Si intenteu fer-ho al juliol de 2025, l’Ag\u00e8ncia Tribut\u00e0ria podr\u00e0 rebutjar-la per estar fora de termini.<\/p>\n\n\n\n

        \n
      • Atenci\u00f3.<\/strong> Si hi ha una controv\u00e8rsia administrativa o judicial pendent que afecti la deducci\u00f3 (per exemple, per import discutit o la seva proced\u00e8ncia), el termini de caducitat s’interromp fins que hi hagi una resoluci\u00f3 ferma (art. 100.Dos LIVA).<\/li>\n<\/ul>\n\n\n\n

        Des del nostre despatx recomanem:<\/p>\n\n\n\n

          \n
        • Revisar peri\u00f2dicament les factures rebudes i la comptabilitzaci\u00f3 correcta.<\/li>\n\n\n\n
        • Controlar els terminis de deducci\u00f3 a factures antigues no registrades.<\/li>\n\n\n\n
        • Utilitzar programari de gesti\u00f3 que alerti de deduccions caducades.<\/li>\n\n\n\n
        • Consulteu sempre abans d’intentar deduir factures amb m\u00e9s de 2 anys d’antiguitat o emeses en anys anteriors.<\/li>\n<\/ul>\n\n\n\n

          Estem a la vostra disposici\u00f3 per revisar la vostra comptabilitat i ajudar-vos a optimitzar l’IVA dedu\u00efble dins del marc legal vigent. Contacti amb el nostre despatx per a qualsevol dubte o aclariment.<\/p>\n\n\n\n

          <\/p>\n","protected":false},"excerpt":{"rendered":"

          El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic. Encara que tingueu una factura v\u00e0lida, nom\u00e9s podreu deduir l’IVA si es compleixen dues condicions: que l’operaci\u00f3 s’hagi meritat i que no hagin passat m\u00e9s de quatre anys. A m\u00e9s, hi ha casos especials que modifiquen aquesta regla general. Un dels aspectes clau en la […]<\/p>\n","protected":false},"author":3,"featured_media":5131,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-5134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresas-ca"],"acf":[],"yoast_head":"\nDeducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar - Gemap<\/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:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar - Gemap\" \/>\n<meta property=\"og:description\" content=\"El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic. Encara que tingueu una factura v\u00e0lida, nom\u00e9s podreu deduir l’IVA si es compleixen dues condicions: que l’operaci\u00f3 s’hagi meritat i que no hagin passat m\u00e9s de quatre anys. A m\u00e9s, hi ha casos especials que modifiquen aquesta regla general. Un dels aspectes clau en la […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/\" \/>\n<meta property=\"og:site_name\" content=\"Gemap\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gemap.ius\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-14T08:41:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-14T08:41:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gemap.es\/wp-content\/uploads\/2025\/05\/pexels-photo-5717733-1746605608_1746704093cp.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Gemap\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@gemapius\" \/>\n<meta name=\"twitter:site\" content=\"@gemapius\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Gemap\" \/>\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:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/\"},\"author\":{\"name\":\"Gemap\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/person\\\/488bf7c00c857d972c990318b7048431\"},\"headline\":\"Deducci\u00f3 de l’IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar\",\"datePublished\":\"2025-05-14T08:41:50+00:00\",\"dateModified\":\"2025-05-14T08:41:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/\"},\"wordCount\":634,\"publisher\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/pexels-photo-5717733-1746605608_1746704093cp.jpeg\",\"articleSection\":[\"Empresas\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/\",\"name\":\"Deducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar - Gemap\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/pexels-photo-5717733-1746605608_1746704093cp.jpeg\",\"datePublished\":\"2025-05-14T08:41:50+00:00\",\"dateModified\":\"2025-05-14T08:41:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#primaryimage\",\"url\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/pexels-photo-5717733-1746605608_1746704093cp.jpeg\",\"contentUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/pexels-photo-5717733-1746605608_1746704093cp.jpeg\",\"width\":810,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/gemap.es\\\/ca\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Deducci\u00f3 de l’IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/\",\"name\":\"Gemap\",\"description\":\"By your side\",\"publisher\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/gemap.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#organization\",\"name\":\"Gemap\",\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/logo.svg\",\"contentUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/logo.svg\",\"width\":340,\"height\":106,\"caption\":\"Gemap\"},\"image\":{\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/gemap.ius\\\/\",\"https:\\\/\\\/x.com\\\/gemapius\",\"https:\\\/\\\/www.instagram.com\\\/gemap_asesoria\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/gemap.es\\\/ca\\\/#\\\/schema\\\/person\\\/488bf7c00c857d972c990318b7048431\",\"name\":\"Gemap\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/litespeed\\\/avatar\\\/a4a70ca20acc122146d366354258ebff.jpg?ver=1778855510\",\"url\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/litespeed\\\/avatar\\\/a4a70ca20acc122146d366354258ebff.jpg?ver=1778855510\",\"contentUrl\":\"https:\\\/\\\/gemap.es\\\/wp-content\\\/litespeed\\\/avatar\\\/a4a70ca20acc122146d366354258ebff.jpg?ver=1778855510\",\"caption\":\"Gemap\"},\"url\":\"https:\\\/\\\/gemap.es\\\/ca\\\/author\\\/gemap\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Deducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar - Gemap","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:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/","og_locale":"ca_ES","og_type":"article","og_title":"Deducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar - Gemap","og_description":"El dret a deduir l’IVA no \u00e9s indefinit ni autom\u00e0tic. Encara que tingueu una factura v\u00e0lida, nom\u00e9s podreu deduir l’IVA si es compleixen dues condicions: que l’operaci\u00f3 s’hagi meritat i que no hagin passat m\u00e9s de quatre anys. A m\u00e9s, hi ha casos especials que modifiquen aquesta regla general. Un dels aspectes clau en la […]","og_url":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/","og_site_name":"Gemap","article_publisher":"https:\/\/www.facebook.com\/gemap.ius\/","article_published_time":"2025-05-14T08:41:50+00:00","article_modified_time":"2025-05-14T08:41:51+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/05\/pexels-photo-5717733-1746605608_1746704093cp.jpeg","type":"image\/jpeg"}],"author":"Gemap","twitter_card":"summary_large_image","twitter_creator":"@gemapius","twitter_site":"@gemapius","twitter_misc":{"Escrit per":"Gemap","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#article","isPartOf":{"@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/"},"author":{"name":"Gemap","@id":"https:\/\/gemap.es\/ca\/#\/schema\/person\/488bf7c00c857d972c990318b7048431"},"headline":"Deducci\u00f3 de l’IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar","datePublished":"2025-05-14T08:41:50+00:00","dateModified":"2025-05-14T08:41:51+00:00","mainEntityOfPage":{"@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/"},"wordCount":634,"publisher":{"@id":"https:\/\/gemap.es\/ca\/#organization"},"image":{"@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#primaryimage"},"thumbnailUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/05\/pexels-photo-5717733-1746605608_1746704093cp.jpeg","articleSection":["Empresas"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/","url":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/","name":"Deducci\u00f3 de l'IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar - Gemap","isPartOf":{"@id":"https:\/\/gemap.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#primaryimage"},"image":{"@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#primaryimage"},"thumbnailUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/05\/pexels-photo-5717733-1746605608_1746704093cp.jpeg","datePublished":"2025-05-14T08:41:50+00:00","dateModified":"2025-05-14T08:41:51+00:00","breadcrumb":{"@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#primaryimage","url":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/05\/pexels-photo-5717733-1746605608_1746704093cp.jpeg","contentUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2025\/05\/pexels-photo-5717733-1746605608_1746704093cp.jpeg","width":810,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/gemap.es\/ca\/deduccio-de-liva-i-data-de-meritacio-una-relacio-que-cal-controlar\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/gemap.es\/ca\/home\/"},{"@type":"ListItem","position":2,"name":"Deducci\u00f3 de l’IVA i data de meritaci\u00f3: una relaci\u00f3 que cal controlar"}]},{"@type":"WebSite","@id":"https:\/\/gemap.es\/ca\/#website","url":"https:\/\/gemap.es\/ca\/","name":"Gemap","description":"By your side","publisher":{"@id":"https:\/\/gemap.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gemap.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/gemap.es\/ca\/#organization","name":"Gemap","url":"https:\/\/gemap.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gemap.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/gemap.es\/wp-content\/uploads\/2024\/11\/logo.svg","contentUrl":"https:\/\/gemap.es\/wp-content\/uploads\/2024\/11\/logo.svg","width":340,"height":106,"caption":"Gemap"},"image":{"@id":"https:\/\/gemap.es\/ca\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/gemap.ius\/","https:\/\/x.com\/gemapius","https:\/\/www.instagram.com\/gemap_asesoria\/"]},{"@type":"Person","@id":"https:\/\/gemap.es\/ca\/#\/schema\/person\/488bf7c00c857d972c990318b7048431","name":"Gemap","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/gemap.es\/wp-content\/litespeed\/avatar\/a4a70ca20acc122146d366354258ebff.jpg?ver=1778855510","url":"https:\/\/gemap.es\/wp-content\/litespeed\/avatar\/a4a70ca20acc122146d366354258ebff.jpg?ver=1778855510","contentUrl":"https:\/\/gemap.es\/wp-content\/litespeed\/avatar\/a4a70ca20acc122146d366354258ebff.jpg?ver=1778855510","caption":"Gemap"},"url":"https:\/\/gemap.es\/ca\/author\/gemap\/"}]}},"_links":{"self":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/posts\/5134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/comments?post=5134"}],"version-history":[{"count":0,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/posts\/5134\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/media\/5131"}],"wp:attachment":[{"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/media?parent=5134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/categories?post=5134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gemap.es\/ca\/wp-json\/wp\/v2\/tags?post=5134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}