{"id":33215,"date":"2024-03-22T10:00:32","date_gmt":"2024-03-22T09:00:32","guid":{"rendered":"https:\/\/www.i3s.es\/blog\/plastikoaren-gaineko-zergari-buruzko-ohiko-galderak\/"},"modified":"2024-04-03T17:48:52","modified_gmt":"2024-04-03T15:48:52","slug":"plastikoaren-gaineko-zergari-buruzko-ohiko-galderak","status":"publish","type":"post","link":"https:\/\/www.i3s.es\/eu\/blog\/plastikoaren-gaineko-zergari-buruzko-ohiko-galderak\/","title":{"rendered":"Plastikoaren gaineko Zergari buruzko ohiko galderak"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"33215\" class=\"elementor elementor-33215 elementor-33062\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c8ceb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c8ceb7\" data-element_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-5a1b813\" data-id=\"5a1b813\" data-element_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-c7568bf elementor-widget elementor-widget-text-editor\" data-id=\"c7568bf\" data-element_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><span style=\"font-weight: 400;\">Berak <\/span><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">plastikozko ontzi berrerabilgarrien gaineko zerga berezia<\/span><\/a><span style=\"font-weight: 400;\"> 2023ko urtarrilaren 1ean aplikazioa hasi zenetik zalantza dezente sortu ditu <\/span><span style=\"font-weight: 400;\">\u00bf<\/span><b>Plastikoen zerga nork ordaintzen du<\/b><span style=\"font-weight: 400;\">? Zein produktu daude ingurumen-zerga honen menpe?&#8230; Hauek dira horietako batzuk <\/span><b>Plastikoaren gaineko zergari buruzko maiz egiten diren galderak<\/b><span style=\"font-weight: 400;\"> ohikoena, eta horri erantzuten saiatuko gara gaur.<\/span><\/p>\n\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-88ef12a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88ef12a\" data-element_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-9f13a3f\" data-id=\"9f13a3f\" data-element_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-4686fc7 elementor-widget elementor-widget-heading\" data-id=\"4686fc7\" data-element_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\">\nPlastikozko ontzien lege berrian zerga agertzen al da?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30fde21 elementor-widget elementor-widget-text-editor\" data-id=\"30fde21\" data-element_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>\n<p><span style=\"font-weight: 400;\">Benetan ez. Berak <\/span><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-22690\" rel=\"nofollow noopener\" target=\"_blank\"><i><span style=\"font-weight: 400;\">1055\/2022 Errege Dekretua, abenduaren 27koa, ontzi eta ontzi-hondakinei buruzkoa<\/span><\/i><\/a><span style=\"font-weight: 400;\"> plastikozko ontzien ekoizpenarekin eta merkaturatzearekin zerikusia duten hainbat gai arautzen ditu. Baina ez zehazki izenez ezagutzen dena<\/span> <b><i>plastikozko zerga<\/i><\/b> <span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jakina, aipatutako<\/span> <b><i>plastikoen legedia<\/i><\/b> <span style=\"font-weight: 400;\">material mota honek gure ekonomian duen pisua gutxitzen saiatzen diren alderdiak zehazten ditu, baita haren birziklapena errazten ere. Esaterako, saldutako botila kopurua murrizteko helburuen bidez, ontziratu gabeko salmenta sustatuz, hondakinen kudeaketa hobetuz edo prebentzio neurrien bidez. <\/span><b>ekoizleen erantzukizun hedatuaren erregimen<\/b> <span style=\"font-weight: 400;\">berriarena<\/span> <span style=\"font-weight: 400;\">, azken honetatik zenbait konpromiso hartzen dituena.<\/span><\/p>\n\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-959f8f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"959f8f7\" data-element_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-6ff6150\" data-id=\"6ff6150\" data-element_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-1f0c2ef elementor-widget elementor-widget-heading\" data-id=\"1f0c2ef\" data-element_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\">\nOrduan, non biltzen da plastikoaren zerga?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b78390 elementor-widget elementor-widget-text-editor\" data-id=\"2b78390\" data-element_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>\n<p><b>Plastikoen gaineko zerga<\/b> <span style=\"font-weight: 400;\">ekonomia<\/span> <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-5809\" rel=\"nofollow noopener\" target=\"_blank\"><i><span style=\"font-weight: 400;\">zirkularrerako hondakinei eta lurzoru kutsatuei buruzko apirilaren 8ko 7\/2022 Legean<\/span><\/i><\/a> <span style=\"font-weight: 400;\">jasota dago.<\/span><span style=\"font-weight: 400;\">. Helburua ez da beste bat <\/span><b>plastikoaren ekoizpena eta kontsumoa gomendatzea  <\/b><span style=\"font-weight: 400;\">erabilera bakarrekoa eta ez dator Espainian plastiko birziklatutik. Helburua: material mota honetako hondakinak ahalik eta gehien murriztea.<\/span><\/p>\n<p>Espainia, beraz <b>, Europar Batasuneko ingurumen-gaietan eta garapen iraunkorrean hartutako konpromisoa betetzen<\/b> <span style=\"font-weight: 400;\">saiatzen da<\/span> .<span style=\"font-weight: 400;\">. Horretarako, ontziei eta hondakinei buruzko zuzentarauak onartzen ditu, baita zirkulartasunari eta birbalorizazioari buruz ezarritako jarraibideak eta helburuak ere.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a237af7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a237af7\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.i3s.es\/eu\/sap-soluzioak\/sap-rdp-diseinu-eta-produkzio-arduraduna\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">NOLA KUDEATU PLASTIKOAREN GAINEKO ZERGA BERRIA?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-4691cf3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4691cf3\" data-element_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-50 elementor-top-column elementor-element elementor-element-2408a86\" data-id=\"2408a86\" data-element_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-fb7d70a elementor-widget elementor-widget-image\" data-id=\"fb7d70a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.i3s.es\/eu\/sap-soluzioak\/sap-ehsm\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/elementor\/thumbs\/productos-sujetos-al-nuevo-impuesto-al-plastico-qlhh9l64t4b1wfszylu1cizbh0biioh0qidbbdt9ts.jpg\" title=\"productos-sujetos-al-nuevo-impuesto-al-plastico\" alt=\"El Impuesto del Pl\u00e1stico lo pagan fabricantes, empresas importadoras y adquirentes intracomunitarios.\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9a5e59c\" data-id=\"9a5e59c\" data-element_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-080a962 elementor-widget elementor-widget-image\" data-id=\"080a962\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.i3s.es\/eu\/sap-soluzioak\/sap-ehsm\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/elementor\/thumbs\/conoce-la-nueva-legislacion-sobre-el-impuesto-al-plastico-qlhhb7g4kuitw9gcib0wn49wawc9rwwdmitf2jev40.jpg\" title=\"conoce-la-nueva-legislacion-sobre-el-impuesto-al-plastico\" alt=\"Quedan exentos de este tributo los envases de medicamentos, productos sanitarios\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-74d985a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d985a\" data-element_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-e3986d7\" data-id=\"e3986d7\" data-element_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-5eedfeb elementor-widget elementor-widget-heading\" data-id=\"5eedfeb\" data-element_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\">Nori eragiten dio plastikoen zerga berriak?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c370a38 elementor-widget elementor-widget-text-editor\" data-id=\"c370a38\" data-element_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>\n<p><span style=\"font-weight: 400;\">Araudia eta, horrekin batera,<\/span> <b>plastikoaren gaineko zerga,<\/b><span style=\"font-weight: 400;\"> Balio-kate osoari dagokio. Hau da, ez da erantzukizuna bakarrik <\/span><span style=\"font-weight: 400;\">Hainbat bizitza-ziklo izateko diseinatu ez diren<\/span> osagarri edo plastikozko produktuen, ontzien edo <b><i>bilgarrien<\/i><\/b> <b>fabrikatzaileei<\/b> , baina haien jarduera <b>eraldatzea edo komertzializatzea<\/b> dakarten erakundeei <span style=\"font-weight: 400;\">.<\/span> <\/p>\n<p><span style=\"font-weight: 400;\">Orduan,<\/span> <b>nork ordaintzen du plastikoaren zerga?<\/b><span style=\"font-weight: 400;\">? Fabrikatzaileek, enpresek inportatzaileek eta erkidego barruko erosleek ordaintzen dute.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Badira, ordea,<\/span> <a href=\"https:\/\/www.i3s.es\/eu\/blog\/zein-sektoretan-eragiten-du-gehien-plastikoen-zerga-berriak\/\"><span style=\"font-weight: 400;\">plastikoaren gaineko zerga berriak bereziki kaltetutako sektoreak.<\/span><\/a><span style=\"font-weight: 400;\">, sustatzen duten produktu motagatik, jarraian ikusiko dugunez. Eta hori da, <\/span><span style=\"font-weight: 400;\">Erositako produktua bere bizitza erabilgarrian zehar behar bezala kontsumitzeko beharrezkoak diren<\/span> zenbait ontzi <b>ez dira zergaren mende egongo<\/b> , adibidez, inprimagailu batean tinta duen tonerra.<\/p>\n<p>Zerga honetatik salbuetsita <span style=\"font-weight: 400;\">daude<\/span> <b>sendagaiak, osasun produktuak,<\/b> <span style=\"font-weight: 400;\">haurrentzako edo ospitaleetarako erabiltzeko elikagaiak edo osasun jatorriko hondakin arriskutsuak<\/span> .<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a16f945 elementor-widget elementor-widget-heading\" data-id=\"a16f945\" data-element_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\">Plastikoen gaineko zerga berriaren menpeko produktuen adibideak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eec86ca elementor-widget elementor-widget-text-editor\" data-id=\"eec86ca\" data-element_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><span style=\"font-weight: 400;\">Erabilera bakarrerako diseinatutako poteak edo botilak bezalako produktuak zergapean daude. Noski, plastikozko, izozkailuko edo hutsean ontziratzeko poltsak. Erretiluak, blister-paketeak, kaxak eta antzekoak ere janaria edo botatzeko mahai-ontzi famatuak babesteko. Horiek guztiak plastikoen gaineko zergaren menpeko produktu gisa erraz intui ditzakegun adibideak dira. Baina askoz gehiago daude:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> Produktu kosmetikoen aplikatzaileak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Katalogoa eta aldizkariak bidaltzeko poltsak <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Merienda-poltsak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Kable lokarriak, grapak eta klipak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Edariak banatzeko makinetarako kapsulak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Josteko edo arrantzarako hariaren bobinak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Dosi bakarreko ontziak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Gozokien bilgarriak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Pantaila babesteko orriak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Saltzeko eta garraiatzeko soilik erabiltzeko pentsatutako ontziak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Enbalatzeko zinta eta filma.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Modu berean,<\/span> <b>zergapeko taldean ez dauden<\/b> produktuen adibideak aipa ditzakegu <span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> Produktuarekin kentzen diren aire-gozagarriak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Janari erretilu berrerabilgarriak. <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Boligrafoak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Zabor poltsak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">  Poltsak erretzeko.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Te-poltsak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> CD, DVD eta bideo kaxak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">  Erabilitako kafearekin botatzen diren kafe kapsulak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Inprimagailuen kartutxoak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Botere eta botatzeko mahai-tresnak (ontziak ontziari erantsita dauden kasuetan soilik aplikagarriak).<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Metxeroak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Errota mekanikoak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Arropa esekigailuak bereiz saltzen dira.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Kandelarioak (hilerrian erabiltzen direnak bezala).<\/span><\/li>\n<\/ul>\n<p><b>Zerga Agentziak<\/b> <span style=\"font-weight: 400;\">adibide<\/span> horietako gehiago biltzen ditu <span style=\"font-weight: 400;\">2023ko martxoaren 1etik aurrera aplikagarria den<\/span> <a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/II_especiales\/envases_plasticos\/Ayuda\/PREGUNTAS_RESPUESTASdic22.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><i><span style=\"font-weight: 400;\">plastikozko ontzi ez-berrerabilien gaineko zerga bereziari buruzko Galdera eta erantzunak<\/span><\/i><\/a> <span style=\"font-weight: 400;\">dokumentuan.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65cf120 elementor-widget elementor-widget-heading\" data-id=\"65cf120\" data-element_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\">Zenbat da plastikoaren zerga?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56d12bf elementor-widget elementor-widget-text-editor\" data-id=\"56d12bf\" data-element_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><span style=\"font-weight: 400;\">Zergaren zerga-oinarriak<\/span> <b>birziklatu gabeko plastiko kopuruari<\/b> erantzuten dio<span style=\"font-weight: 400;\"> bahiaren eraginpean dagoen produktua duena. Hau kilogramotan adierazten da. Beraz, aplikatu beharreko zerga-tasa da <\/span><b>0,45 euro<\/b> <span style=\"font-weight: 400;\">produktu bakoitzean dagoen birziklatu gabeko plastiko kilo bakoitzeko.<\/span> <span style=\"font-weight: 400;\">Araudiak zerga-zigorrak ere ezartzen ditu enpresek hausteagatik.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecce803 elementor-widget elementor-widget-heading\" data-id=\"ecce803\" data-element_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\">Noiz ordaintzen da zerga?<\/h2>\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-190534c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"190534c\" data-element_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-1e7494f\" data-id=\"1e7494f\" data-element_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-0a3151b elementor-widget elementor-widget-text-editor\" data-id=\"0a3151b\" data-element_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><span style=\"font-weight: 400;\">Zerga nork ordaindu behar duenaren araberakoa da:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fabrikazio-enpresek<\/b> <span style=\"font-weight: 400;\">kasuan kasuko produktuak lehen entrega edo eskura jartzen dituzten unean ordaindu beharko dute zerga.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Enpresa inportatzaileak<\/b> <span style=\"font-weight: 400;\">, inportazio-eskubideak dituzten unean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Erkidego barruko erosketetarako<\/b> <span style=\"font-weight: 400;\">, produktuak garraiatzen hasi eta hurrengo hilaren 15ean.<\/span><\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb11bbf elementor-widget elementor-widget-heading\" data-id=\"bb11bbf\" data-element_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\">Ekonomia jasangarri baterako irtenbide digitalak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0c2124 elementor-widget elementor-widget-text-editor\" data-id=\"b0c2124\" data-element_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><span style=\"font-weight: 400;\">Ez da erraza zerga betebehar bat gehiago zure eguneroko negozio-bizitzan sartzea. Ez bakarrik lotutako gastuagatik, baita kudeaketa gastuengatik ere. Are gehiago erosketa bakoitzarengatik ordaindu beharreko kuota zuzen kalkulatzen hasi behar dugunean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Zorionez, i3s-en dugu irtenbide egokia, software tresna hori <\/span><b>Tasa berriaren ordainketa garaiz kalkulatzen eta kudeatzen ez ezik, irtenbide alternatiboak aurkitzen lagunduko dizu<\/b><span style=\"font-weight: 400;\"> zerga berriaren finantza-kostua murrizten dutenak, adibidez, ekonomia zirkularrerako egokiak diren produktuen eta bilgarrien diseinuaren bidez<\/span><\/p>\n<p><a href=\"https:\/\/www.i3s.es\/eu\/sap-soluzioak\/sap-rdp-diseinu-eta-produkzio-arduraduna\/\"><b>Plastikoaren gaineko Zerga kudeatzeko<\/b><\/a> <span style=\"font-weight: 400;\">gure SAP soluzioari buruzko informazio gehiago nahi duzu<\/span> ?<span style=\"font-weight: 400;\">? Jarri harremanetan gure taldearekin. Pozik lagunduko dizugu.<\/span><\/p>\n\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-17edeed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17edeed\" data-element_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-ac1af78\" data-id=\"ac1af78\" data-element_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-014e3bd elementor-align-center elementor-widget elementor-widget-button\" data-id=\"014e3bd\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.i3s.es\/eu\/sap-soluzioak\/sap-rdp-diseinu-eta-produkzio-arduraduna\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">PROPOSAMENA ESKATU<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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>Nork ordaintzen du plastikoaren zerga? Zein produktu daude ingurumen-zerga honen menpe? Ezagutu ezazu plastikotik hondakinak ahalik eta gehien murriztea bilatzen duen araudi berriaren erantzunak.<\/p>\n","protected":false},"author":3,"featured_media":33060,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","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":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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 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":""}},"footnotes":""},"categories":[283],"tags":[299,380,337,319,377,379,336],"class_list":["post-33215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-i3s-bloga","tag-betetzea","tag-bidalnet-betetzeko-plataforma","tag-erp-eu","tag-izerdia-eu","tag-plastikoen-zerga","tag-plastikoko-ondorioak-legea","tag-s4-hana-eu"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/33215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/comments?post=33215"}],"version-history":[{"count":5,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/33215\/revisions"}],"predecessor-version":[{"id":33225,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/33215\/revisions\/33225"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media\/33060"}],"wp:attachment":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media?parent=33215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/categories?post=33215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/tags?post=33215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}