{"id":9911,"date":"2023-08-18T06:54:49","date_gmt":"2023-08-18T06:54:49","guid":{"rendered":"https:\/\/ocularis.ong\/?page_id=9911"},"modified":"2024-11-25T08:01:07","modified_gmt":"2024-11-25T08:01:07","slug":"abantaila-fiskalak","status":"publish","type":"page","link":"https:\/\/ocularis.ong\/eu\/abantaila-fiskalak\/","title":{"rendered":"Abantaila\u00a0fiskalak"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9911\" class=\"elementor elementor-9911 elementor-3604\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58ca0c35 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"58ca0c35\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a01f2f1\" data-id=\"6a01f2f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f2f7d27 elementor-widget elementor-widget-heading\" data-id=\"5f2f7d27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Abantaila fiskalak<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c551b51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c551b51\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a5042e9\" data-id=\"a5042e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fabad5 elementor-widget elementor-widget-text-editor\" data-id=\"6fabad5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bazkide egitea edo OCULARISi unean uneko dohaintza egitea erabaki baduzu, ekarpen horiek zure errenta-aitorpenetik ken ditzakezu. 2020ko urtarriletik, handitu egin dira abenduaren <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2002-25039\">23ko 49\/2002 <\/a>Legearen araubide fiskal bereziari atxikitako erakundeei egindako dohaintzei aplikatu beharreko kenkari-tasak:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ec079f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ec079f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f9b714d\" data-id=\"f9b714d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4dc278 elementor-widget elementor-widget-heading\" data-id=\"d4dc278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pertsona fisikoak (PFEZ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f4a44 elementor-widget elementor-widget-heading\" data-id=\"a3f4a44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Kenkariaren ehunekoa<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f79b34a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f79b34a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-f41ef72\" data-id=\"f41ef72\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fab4a4 elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"9fab4a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_9fab4a4.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_9fab4a4.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_9fab4a4 {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_9fab4a4.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_9fab4a4 span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_9fab4a4.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_9fab4a4 .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_9fab4a4\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_9fab4a4\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >Emandako lehen 250 \u20acak<\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-aacd448\" data-id=\"aacd448\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be90591 elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"be90591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_be90591.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_be90591.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_be90591 {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_be90591.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_be90591 span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_be90591.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_be90591 .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_be90591\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_be90591\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >250 \u20ac-tik aurrera<\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-ca73895\" data-id=\"ca73895\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb70fca elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"cb70fca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_cb70fca.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_cb70fca.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_cb70fca {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_cb70fca.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_cb70fca span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_cb70fca.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_cb70fca .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_cb70fca\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_cb70fca\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >Urte anitzeko dohaintzak* <\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-57a0cf4\" data-id=\"57a0cf4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9da00ab elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"9da00ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_9da00ab.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_9da00ab.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_9da00ab {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_9da00ab.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_9da00ab span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_9da00ab.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_9da00ab .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_9da00ab\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_9da00ab\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >Likidazio-oinarriaren kenkariaren muga<\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a4e2a8 elementor-widget elementor-widget-text-editor\" data-id=\"3a4e2a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\">*Urte anitzeko dohaintzak (erakunde berari gutxienez 2 urtez) &gt; 250 \u20ac<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45ad87a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45ad87a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d7777de\" data-id=\"d7777de\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fabb35 elementor-widget elementor-widget-heading\" data-id=\"3fabb35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pertsona juridikoak (SZ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-147f877 elementor-widget elementor-widget-heading\" data-id=\"147f877\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Kenkariaren ehunekoa<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-692892b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"692892b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-cacdba8\" data-id=\"cacdba8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-257781c\" data-id=\"257781c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e167d6a elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"e167d6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_e167d6a.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_e167d6a.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_e167d6a {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_e167d6a.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_e167d6a span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_e167d6a.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_e167d6a .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_e167d6a\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_e167d6a\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >Dohaintzak, oro har <\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-4da9c3b\" data-id=\"4da9c3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-243a0dd elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"243a0dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_243a0dd.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_243a0dd.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_243a0dd {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_243a0dd.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_243a0dd span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_243a0dd.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_243a0dd .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_243a0dd\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_243a0dd\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >Urte anitzeko dohaintzak* <\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-00f301a\" data-id=\"00f301a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d311f9d elementor-widget elementor-widget-ucaddon_semi_circle_progress_bar\" data-id=\"d311f9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_semi_circle_progress_bar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Semi Circle Progress Bar -->\n<style>\/* widget: Semi Circle Progress Bar *\/\n\n#uc_semi_circle_progress_bar_elementor_d311f9d.uc_semi_circle_holder{\n\tposition: relative;\n  \tpadding-bottom: 40px;\n}\n#uc_semi_circle_progress_bar_elementor_d311f9d.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_d311f9d {\n    width: 240px;\n    height: auto;\n  \tfloat: none;\n\tmargin: 0 auto;\n}\n#uc_semi_circle_progress_bar_elementor_d311f9d.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_d311f9d span{\n    position: absolute;\n    left: 50%;\n    top: 105%;\n    transform: translateX(-50%);\n  \tdisplay: block;\n  \twidth: 80%;\n\ttext-align: center;\n}\n#uc_semi_circle_progress_bar_elementor_d311f9d.uc_semi_circle_holder #cc_uc_semi_circle_progress_bar_elementor_d311f9d .progressbar-text{\n    position: absolute;\n    left: 50%;\n    top: 50%;\n    transform: translate(-50%, 50%);\n}\n\n<\/style>\n\n<div id=\"uc_semi_circle_progress_bar_elementor_d311f9d\" class=\"uc_semi_circle_holder\">\n\t<div id=\"cc_uc_semi_circle_progress_bar_elementor_d311f9d\"><span><span  class=\"uc_style_semi_circle_progress_bar_elementor_title\" >Likidazio-oinarriaren kenkariaren muga<\/span><\/span><\/div>\n<\/div>\n<!-- end Semi Circle Progress Bar -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-d5946b9\" data-id=\"d5946b9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-946b20a elementor-widget elementor-widget-text-editor\" data-id=\"946b20a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\">* Urte anitzeko dohaintzak (erakunde berari gutxienez 2 urtez) &gt; 150 \u20ac<br \/>(Aurreko ekitaldiko zenbateko bera edo handiagoa)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14b6734 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14b6734\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-378da2a\" data-id=\"378da2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c309665 elementor-widget elementor-widget-text-editor\" data-id=\"c309665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong> Pertsona fisikoa bazara, urte honi dagokion PFEZan zure kuoten eta\/edo dohaintzen zenbatekoaren % 80 <\/strong>kendu ahal izango duzu, urtean 150 \u20acarteko ekarpenengatik. Kopuru horretatik aurrera, kenkaria % 35ekoa izango da, edo % 40koa gurekin gutxienez 2 urtez jarraian lankidetzan arituz gero, likidazio-oinarriaren % 10eko mugarekin.<\/li><li><strong>Pertsona juridikoa bazara, sozietateen gaineko zergan zure kuoten eta\/edo dohaintza osoen % 35 <\/strong>kendu ahal izango duzu. Gurekin gutxienez 2 urtez jarraian lan egiten baduzu, kenkaria % 40koa izango da, likidazio-oinarriaren % 10eko mugarekin. <\/li><li>Espainian bizi ez den pertsona fisikoa edo juridikoa bazara eta gure herrialdean errentak lortzen badituzu, zure dohaintzen zenbatekoaren araberako onura fiskala ere baduzu. Hemen kontsulta dezakezu:<a href=\"http:\/\/www.aeat.es\/\" target=\"_blank\" rel=\"noopener\">www.aeat.es<\/a><\/li><li>Foru-araubide partikular bati lotutako autonomia-erkidego batean bizi bazara edo GKEei egindako dohaintzengatik kenkari gehigarriak ezarri baditu, kenkari aplikagarriak desberdinak izan daitezke.<\/li><li>RGogoratu Zerga Agentziari zure kuoten eta dohaintzen zenbatekoaren berri eman ahal izateko ezinbestekoa dela zure NANa edo IFZ eta helbidea eman izana. Mesedez, oraindik egin ez baduzu, deitu\u00a0 <a href=\"tel:+34622227339\">(+34) 622 227 339 <\/a>zenbakira edo idatzi <a href=\"mailto:hola@ocularis.ong\">hola@ocularis.ong<\/a> helbidera.<\/li><\/ul><p>Onura fiskal horiei buruzko informazio gehiago nahi baduzu, kontsultatu, mesedez, Zerga Agentziaren webgunea:\u00a0 <a href=\"http:\/\/www.aeat.es\/\" target=\"_blank\" rel=\"noopener\">www.aeat.es<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Abantaila fiskalak Bazkide egitea edo OCULARISi unean uneko dohaintza egitea erabaki baduzu, ekarpen horiek zure errenta-aitorpenetik ken ditzakezu. 2020ko urtarriletik, handitu egin dira abenduaren 23ko 49\/2002 Legearen araubide fiskal bereziari atxikitako erakundeei egindako dohaintzei aplikatu beharreko kenkari-tasak: Pertsona fisikoak (PFEZ) Kenkariaren ehunekoa Emandako lehen 250 \u20acak 250 \u20ac-tik aurrera Urte anitzeko dohaintzak* Likidazio-oinarriaren kenkariaren muga &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/ocularis.ong\/eu\/abantaila-fiskalak\/\"> <span class=\"screen-reader-text\">Abantaila\u00a0fiskalak<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_mo_disable_npp":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","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","footnotes":""},"class_list":["post-9911","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Abantaila\u00a0fiskalak - Ocularis<\/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:\/\/ocularis.ong\/eu\/abantaila-fiskalak\/\" \/>\n<meta property=\"og:locale\" content=\"eu_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Abantaila\u00a0fiskalak - Ocularis\" \/>\n<meta property=\"og:description\" content=\"Abantaila fiskalak Bazkide egitea edo OCULARISi unean uneko dohaintza egitea erabaki baduzu, ekarpen horiek zure errenta-aitorpenetik ken ditzakezu. 2020ko urtarriletik, handitu egin dira abenduaren 23ko 49\/2002 Legearen araubide fiskal bereziari atxikitako erakundeei egindako dohaintzei aplikatu beharreko kenkari-tasak: Pertsona fisikoak (PFEZ) Kenkariaren ehunekoa Emandako lehen 250 \u20acak 250 \u20ac-tik aurrera Urte anitzeko dohaintzak* Likidazio-oinarriaren kenkariaren muga &hellip; 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