{"id":2365,"date":"2025-12-11T18:52:12","date_gmt":"2025-12-11T17:52:12","guid":{"rendered":"https:\/\/agora.xtec.cat\/cee-crespinell\/?page_id=2365"},"modified":"2026-04-28T15:29:07","modified_gmt":"2026-04-28T13:29:07","slug":"situacions-daprenentatge-de-pre-tva","status":"publish","type":"page","link":"https:\/\/agora.xtec.cat\/cee-crespinell\/situacions-daprenentatge-de-pre-tva\/","title":{"rendered":"Situacions d&#8217;aprenentatge de PRE-TVA I TVA"},"content":{"rendered":"\n<p><strong>Situacions d&#8217;aprenentatge de PRE-TVA<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"724\" height=\"1024\" data-id=\"2744\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001-724x1024.jpg\" alt=\"\" class=\"wp-image-2744\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001-724x1024.jpg 724w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001-212x300.jpg 212w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001-768x1086.jpg 768w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001-1086x1536.jpg 1086w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/DIA-ESPECIAL_page-0001.jpg 1241w\" sizes=\"auto, (max-width: 724px) 100vw, 724px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"724\" height=\"1024\" data-id=\"2743\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001-724x1024.jpg\" alt=\"\" class=\"wp-image-2743\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001-724x1024.jpg 724w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001-212x300.jpg 212w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001-768x1086.jpg 768w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001-1086x1536.jpg 1086w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/JO-TRIO-QUI-VULL-SER-_page-0001.jpg 1241w\" sizes=\"auto, (max-width: 724px) 100vw, 724px\" \/><\/a><\/figure>\n<\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001-724x1024.jpg\" alt=\"\" class=\"wp-image-2745\" style=\"width:435px;height:auto\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001-724x1024.jpg 724w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001-212x300.jpg 212w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001-768x1086.jpg 768w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001-1086x1536.jpg 1086w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/OBRIM-LA-CANTINA_page-0001.jpg 1241w\" sizes=\"auto, (max-width: 724px) 100vw, 724px\" \/><\/a><\/figure>\n\n\n\n<p><strong>Situacions d&#8217;aprenentatge de TVA<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/1-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" data-id=\"2666\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/1-TVA.png\" alt=\"\" class=\"wp-image-2666\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/1-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/1-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/2-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" data-id=\"2665\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/2-TVA.png\" alt=\"\" class=\"wp-image-2665\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/2-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/2-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/3-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" data-id=\"2664\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/3-TVA.png\" alt=\"\" class=\"wp-image-2664\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/3-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/3-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n<\/figure>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-3 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/4-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" data-id=\"2663\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/4-TVA.png\" alt=\"\" class=\"wp-image-2663\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/4-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/4-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/5-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" data-id=\"2662\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/5-TVA.png\" alt=\"\" class=\"wp-image-2662\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/5-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/5-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/6-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" data-id=\"2661\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/6-TVA.png\" alt=\"\" class=\"wp-image-2661\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/6-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/6-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n<\/figure>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><a href=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/7-TVA.png\"><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"1000\" src=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/7-TVA.png\" alt=\"\" class=\"wp-image-2660\" style=\"width:364px;height:auto\" srcset=\"https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/7-TVA.png 706w, https:\/\/agora.xtec.cat\/cee-crespinell\/wp-content\/uploads\/usu3060\/2026\/02\/7-TVA-212x300.png 212w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Situacions d&#8217;aprenentatge de PRE-TVA: Situacions d&#8217;aprenentatge de TVA:<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"close","template":"","meta":{"site-sidebar-layout":"no-sidebar","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":"","theme-transparent-header-meta":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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