{"id":14411,"date":"2025-12-18T13:37:24","date_gmt":"2025-12-18T12:37:24","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14411"},"modified":"2025-12-18T13:37:24","modified_gmt":"2025-12-18T12:37:24","slug":"atencio-als-prestecs-dels-pares-als-seus-fills","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/","title":{"rendered":"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!!"},"content":{"rendered":"<h5>El Tribunal Suprem ha em\u00e8s una resoluci\u00f3 de gran rellev\u00e0ncia que modifica substancialment el criteri aplicat a la fiscalitat familiar i en refor\u00e7a el control sobre els pr\u00e9stecs entre particulars, inclosos els realitzats entre pares i fills.<\/h5>\n<hr \/>\n<p>Segons informa el diari econ\u00f2mic Expansi\u00f3n del 16 de desembre, el Tribunal Suprem ha resolt que la mera exist\u00e8ncia d&#8217;un contracte privat de pr\u00e9stec no \u00e9s suficient per acreditar davant l&#8217;Ag\u00e8ncia Tribut\u00e0ria l&#8217;origen d&#8217;uns fons si no es demostra de manera indubitada el moviment efectiu dels diners.<\/p>\n<h3>Que exigeix el Tribunal Suprem per que es tingui per acreditat l&#8217;origen dels fons ?<\/h3>\n<p>El TS\u00a0 diu que no es suficient l&#8217;exist\u00e8ncia d&#8217;un contracte de pr\u00e9stec per acreditar l&#8217;origen dels fons prestats. Cal, a m\u00e9s, acreditar la tra\u00e7abilitat de la operaci\u00f3. Es a dir, la relaci\u00f3 directa entre la sortida de diners del compte del prestador i l&#8217;entrada en el compte del prestatari.<\/p>\n<h3>Quines poden ser les conseq\u00fc\u00e8ncies de que no es tingui per acreditat l&#8217;origen dels fons objecte de pr\u00e9stec ?<\/h3>\n<p>Si el contribuent sost\u00e9 que es tracta d&#8217;un pr\u00e9stec familiar, per\u00f2 no aconsegueix demostrar el flux real dels diners segons el nou criteri del Suprem, les conseq\u00fc\u00e8ncies poden ser molt greus, ja que en aquests casos, Hisenda no considerar\u00e0 l&#8217;import com una donaci\u00f3 -subjecta a l&#8217;impost sobre successions i donacions -, sin\u00f3 que aplicar\u00e0 l&#8217;article 39 de la Llei de l&#8217;IRPF. D&#8217;aquesta manera, els diners es qualificaran com un guany patrimonial no justificat i es pot obligar a tributar fins a un 50% de l&#8217;import prestat, m\u00e9s la sanci\u00f3 tribut\u00e0ria que pot consistir en un rec\u00e0rrec d&#8217;entre el 50% i el 150% i m\u00e9s interessos de demora.<\/p>\n<h3>Que recomanem ?<\/h3>\n<p>El contracte de pr\u00e9stec \u00e9s un requisit necessari, per\u00f2 per si mateix no suficient. Es molt convenint poder justificant la transfer\u00e8ncia dels diners des d&#8217;un compte bancari del prestador a un compte bancari del prestatari.<\/p>\n<p>Tamb\u00e9 es convenient que quedi const\u00e0ncia de la devoluci\u00f3 dels imports prestats quan correspongui, a poder ser en transfer\u00e8ncia banc\u00e0ria. Cas contrari es pot entendre que els imports no retornats en realitat han estat donats o han de formar part de la massa heredit\u00e0ria en cas que hagu\u00e9s mort el prestador, en quin sup\u00f2sit es faria tributar al prestatari per l&#8217;Impost de Successions i Donacions.<\/p>\n<p>Finalment, si b\u00e9 els pr\u00e9stecs familiar estan exempts de l&#8217;Impost de Transmissions Patrimonials, es convenient presentar el contracte\u00a0 a la Oficina Liquidadora de la Generalitat per tal que quedi const\u00e0ncia del pr\u00e9stec en un registre administratiu.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-13818\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/pexels-photo-4344860-1747209120_1747210910image-300x167.jpeg\" alt=\"\" width=\"300\" height=\"167\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/pexels-photo-4344860-1747209120_1747210910image-300x167.jpeg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/pexels-photo-4344860-1747209120_1747210910image-768x427.jpeg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/pexels-photo-4344860-1747209120_1747210910image-600x333.jpeg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/pexels-photo-4344860-1747209120_1747210910image.jpeg 810w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h5><span style=\"color: #3366ff;\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h5>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem ha em\u00e8s una resoluci\u00f3 de gran rellev\u00e0ncia que modifica substancialment el criteri aplicat a la fiscalitat familiar i en refor\u00e7a el control sobre els pr\u00e9stecs entre particulars, inclosos els realitzats entre pares i fills. Segons informa el diari econ\u00f2mic Expansi\u00f3n del 16 de desembre, el Tribunal Suprem ha resolt que la mera [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13822,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[3249,3247,3248],"class_list":["post-14411","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-prestec-transferencia-bancaria","tag-prestecs-entre-familiars","tag-prestecs-pares-fills"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!! | RM Assessors<\/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.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!! | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Suprem ha em\u00e8s una resoluci\u00f3 de gran rellev\u00e0ncia que modifica substancialment el criteri aplicat a la fiscalitat familiar i en refor\u00e7a el control sobre els pr\u00e9stecs entre particulars, inclosos els realitzats entre pares i fills. Segons informa el diari econ\u00f2mic Expansi\u00f3n del 16 de desembre, el Tribunal Suprem ha resolt que la mera [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-18T12:37:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/1pexels-photo-5717733-1746605608_1746608011image.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=\"Albert\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Albert\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/\"},\"author\":{\"name\":\"Albert\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/42246d1219a452b532cb27cbc0fa609b\"},\"headline\":\"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!!\",\"datePublished\":\"2025-12-18T12:37:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/\"},\"wordCount\":489,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/1pexels-photo-5717733-1746605608_1746608011image.jpeg\",\"keywords\":[\"pr\u00e9stec transfer\u00e8ncia banc\u00e0ria\",\"pr\u00e9stecs entre familiars\",\"pr\u00e9stecs pares fills\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/\",\"name\":\"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!! | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/1pexels-photo-5717733-1746605608_1746608011image.jpeg\",\"datePublished\":\"2025-12-18T12:37:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/1pexels-photo-5717733-1746605608_1746608011image.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/1pexels-photo-5717733-1746605608_1746608011image.jpeg\",\"width\":810,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/atencio-als-prestecs-dels-pares-als-seus-fills\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!!\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/42246d1219a452b532cb27cbc0fa609b\",\"name\":\"Albert\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c0cd47d854fae6e32b371367d089af02af9d81a9a0de2cd29aba9c75da919c49?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c0cd47d854fae6e32b371367d089af02af9d81a9a0de2cd29aba9c75da919c49?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c0cd47d854fae6e32b371367d089af02af9d81a9a0de2cd29aba9c75da919c49?s=96&d=mm&r=g\",\"caption\":\"Albert\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!! | RM Assessors","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.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/","og_locale":"en_US","og_type":"article","og_title":"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!! | RM Assessors","og_description":"El Tribunal Suprem ha em\u00e8s una resoluci\u00f3 de gran rellev\u00e0ncia que modifica substancialment el criteri aplicat a la fiscalitat familiar i en refor\u00e7a el control sobre els pr\u00e9stecs entre particulars, inclosos els realitzats entre pares i fills. Segons informa el diari econ\u00f2mic Expansi\u00f3n del 16 de desembre, el Tribunal Suprem ha resolt que la mera [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2025-12-18T12:37:24+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/1pexels-photo-5717733-1746605608_1746608011image.jpeg","type":"image\/jpeg"}],"author":"Albert","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"Albert","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/"},"author":{"name":"Albert","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/42246d1219a452b532cb27cbc0fa609b"},"headline":"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!!","datePublished":"2025-12-18T12:37:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/"},"wordCount":489,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/1pexels-photo-5717733-1746605608_1746608011image.jpeg","keywords":["pr\u00e9stec transfer\u00e8ncia banc\u00e0ria","pr\u00e9stecs entre familiars","pr\u00e9stecs pares fills"],"articleSection":["Butllet\u00ed mensual","Fiscal i comptable"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/","url":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/","name":"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!! | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/1pexels-photo-5717733-1746605608_1746608011image.jpeg","datePublished":"2025-12-18T12:37:24+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/1pexels-photo-5717733-1746605608_1746608011image.jpeg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2025\/05\/1pexels-photo-5717733-1746605608_1746608011image.jpeg","width":810,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/atencio-als-prestecs-dels-pares-als-seus-fills\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"Atenci\u00f3 als pr\u00e9stecs dels pares als seus fills !!!"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/42246d1219a452b532cb27cbc0fa609b","name":"Albert","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c0cd47d854fae6e32b371367d089af02af9d81a9a0de2cd29aba9c75da919c49?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c0cd47d854fae6e32b371367d089af02af9d81a9a0de2cd29aba9c75da919c49?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c0cd47d854fae6e32b371367d089af02af9d81a9a0de2cd29aba9c75da919c49?s=96&d=mm&r=g","caption":"Albert"},"sameAs":["https:\/\/www.rm-assessors.cat\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/14411","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=14411"}],"version-history":[{"count":2,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/14411\/revisions"}],"predecessor-version":[{"id":14413,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/14411\/revisions\/14413"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/13822"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=14411"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=14411"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=14411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}