{"id":38528,"date":"2025-08-08T10:00:24","date_gmt":"2025-08-08T08:00:24","guid":{"rendered":"https:\/\/www.i3s.es\/?p=38528"},"modified":"2025-07-31T18:09:56","modified_gmt":"2025-07-31T16:09:56","slug":"sap-plastikoen-gaineko-zerga-kudeatzeko","status":"publish","type":"post","link":"https:\/\/www.i3s.es\/eu\/blog\/sap-plastikoen-gaineko-zerga-kudeatzeko\/","title":{"rendered":"SAP plastikoen gaineko zerga kudeatzeko"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38528\" class=\"elementor elementor-38528 elementor-38515\" 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-21ed380 elementor-widget elementor-widget-heading\" data-id=\"21ed380\" 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<p class=\"elementor-heading-title elementor-size-default\">Marketing Comunicaci\u00f3n i3s<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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;\">Plastikozko hondakinak murriztea eta haien kudeaketa hobetzea EBren lehentasunezko helburu bat da. Izan ere, 2018an   <\/span><a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/es\/ip_18_5\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">plastikoei buruzko lehen Europako estrategia<\/span><\/a><span style=\"font-weight: 400;\">  ekonomia zirkularrago baterako trantsizioaren zati erabakigarri gisa. Estrategia honek herritarrak eta planeta babestea du helburu, eta enpresei plastikoak murriztuz gauzak egiteko modu berri bat bereganatzeko ahalmena ematea. <\/span><\/p><p><span style=\"font-weight: 400;\">Plastikoen<\/span> <b>gaineko zerga<\/b> <span style=\"font-weight: 400;\">gaiari buruz indarrean jarri diren araudi zabalek ezarritako neurrietako bat da.<\/span> <\/p><p><span style=\"font-weight: 400;\">Urtero, europarrek 25 milioi tona plastiko hondakin sortzen dituzte, baina % 30 baino gutxiago biltzen da birziklatzeko. Mundu osoan, plastikoak hondartzetako hondakinen % 85 osatzen du.  Ez hori bakarrik. Plastikoak gure plateretan eta gure gorputzetan sartzen dira dena barneratzen duten mikroplastikoen moduan, gure osasunean ondorio ezezagunak dituztela.  <\/span><\/p>\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-9d769cf elementor-widget elementor-widget-heading\" data-id=\"9d769cf\" 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\">Zer da plastikoen gaineko zerga?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe3e5f elementor-widget elementor-widget-text-editor\" data-id=\"dfe3e5f\" 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> <\/p><p><span style=\"font-weight: 400;\">Espainiako plastikoen gaineko zerga neurri fiskal bat da, ingurumen-helburu argiak dituena: berrerabilpena sustatzea, hondakinen sorrera murriztea eta jasangarritasuna sustatzea. Betebehar hau bereziki berrerabilezinak diren plastikozko ontziak fabrikatzen edo erabiltzen dituzten enpresei dagokie, eta horiek trazabilitate, kontrol eta txosten prozesu zehatzak ezarri behar dituzte. <\/span><\/p><p><span style=\"font-weight: 400;\">Espainiako plastikoen gaineko zergak erabilera bakarreko plastikoen gehiegizko erabileraren inguruko kezka gero eta handiagoari erantzuten dio, eta horrek Europar Batasuna eta bere estatu kideak horien erabilera desanimatzen duten eta ekonomia zirkularreko ereduak sustatzen dituzten zerga-politikak diseinatzera eraman ditu.<\/span><\/p><p><span style=\"font-weight: 400;\">Testuinguru honetan, Espainian berrerabilezinak diren plastikozko ontzien gaineko zerga berezia,<\/span> <b>plastikoen gaineko zerga<\/b> bezala ezagutzen dena<span style=\"font-weight: 400;\">, kontsumoa eta ingurumen-inpaktua murrizteko tresna bat da. Berrerabilezinak diren plastikozko ontzien gaineko zerga zeharkako zerga bat da, gaur egun erabilera bakarreko plastikoen erabilera zergapetzen duena. <\/span><\/p>\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-fbee8e3 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"fbee8e3\" 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\/zerbitzuak\/kudeaketa-1055-2022-ed-ontziak-eta-ontzi-hondakinak\/\">\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\">AHOLKULARITZA BEHAR DUZU?<\/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<div class=\"elementor-element elementor-element-119da9a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"119da9a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93ed64c elementor-widget elementor-widget-heading\" data-id=\"93ed64c\" 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\">\nZein legedi arautzen du plastikoen gaineko zerga Espainian?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9030ba elementor-widget elementor-widget-text-editor\" data-id=\"c9030ba\" 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> <\/p><p><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2019-81016\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">2019\/904 (EB)<\/span><\/a> <span style=\"font-weight: 400;\">Zuzentarauak<\/span> <span style=\"font-weight: 400;\">, erabilera bakarreko plastikozko produktuei buruzkoak, ezartzen du estatu kideek murrizketa neurriak, debekuak eta ekoizlearen erantzukizun zabalduaren (EPR) eskemak ezarri behar dituztela, eta Espainia 7\/2022 Legearen bidez atxiki da horietara.<\/span><span style=\"font-weight: 400;\"> <\/span><\/p><p><b>Plastikoen gaineko zerga<\/b> <span style=\"font-weight: 400;\">,<\/span> hain zuzen ere, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-5809\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">apirilaren 8ko 7\/2022 Legeak, Ekonomia Zirkularrerako Hondakinei eta Lurzoru Kutsatuei buruzkoak,<\/span><\/a> <span style=\"font-weight: 400;\">arautzen du<\/span> .<span style=\"font-weight: 400;\">, 2023ko urtarrilaren 1etik indarrean. Eta bere garapen arautzailea zehazten da   <\/span><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-22690\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Abenduaren 27ko 1055\/2022 Errege Dekretua, ontziak eta ontzi-hondakinak arautzen dituena<\/span><\/a> <span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Neurri honen helburu nagusia plastikoak ingurumenean duen eragina murriztea da, honako hauen bidez:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Ontziratze-hondakinak prebenitzeko pizgarriak.<\/span><\/li><li><span style=\"font-weight: 400;\">Material birziklagarrien edo berrerabilgarrien erabilera sustatzea.<\/span><\/li><li><span style=\"font-weight: 400;\">Ekonomia zirkularra sustatzea.<\/span><\/li><li><span style=\"font-weight: 400;\">Behin bakarrik erabiltzeko plastikoen erabilera desanimatzea, Europako Plastikoen Estrategiarekin eta Europako Itun Berdearekin bat etorriz.<\/span><\/li><\/ul>\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-7837e74 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7837e74\" 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\/landing-webinar-ziurtatu-rd1055-22-ontzien-betebeharrak-betetzen-direla-eta-optimizatu-bere-kudeaketa-sapekin\/\">\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\">XEHETASUNEZ AZALTZEN DIZUGU<\/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<div class=\"elementor-element elementor-element-31d4078 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"31d4078\" 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<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-21.jpg\" class=\"attachment-large size-large wp-image-38140\" alt=\"\" srcset=\"https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-21.jpg 1024w, https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-21-300x300.jpg 300w, https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-21-150x150.jpg 150w, https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-21-768x768.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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<div class=\"elementor-element elementor-element-3f2310d elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"3f2310d\" 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<img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-23.jpg\" class=\"attachment-large size-large wp-image-38134\" alt=\"\" srcset=\"https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-23.jpg 1024w, https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-23-300x300.jpg 300w, https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-23-150x150.jpg 150w, https:\/\/www.i3s.es\/wp-content\/uploads\/2025\/07\/Diseno-sin-titulo-23-768x768.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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<div class=\"elementor-element elementor-element-9f0957d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9f0957d\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d152811 elementor-widget elementor-widget-heading\" data-id=\"d152811\" 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\">Nola funtzionatzen du zerga honek eta zer motatako enpresei eragiten die?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fee43d2 elementor-widget elementor-widget-text-editor\" data-id=\"fee43d2\" 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> <\/p><p><b>Plastikoen gaineko zerga<\/b> <span style=\"font-weight: 400;\">zergapeko<\/span> <span style=\"font-weight: 400;\">produktuetan dagoen birziklatu gabeko plastiko kopuruari aplikatzen zaio, birziklatu gabeko plastiko kilogramo bakoitzeko 0,45 \u20ac-ko zerga-tasarekin.<\/span><\/p><p><span style=\"font-weight: 400;\">Zerga honek batez ere EBn berrerabilezinak diren plastikozko produktuak fabrikatzen, inportatzen edo erosten dituzten enpresei eragiten die, hala nola:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Behin bakarrik erabiltzeko plastikozko ontzien ekoizle eta banatzaileak.<\/span><\/li><li><span style=\"font-weight: 400;\">Produktu ontziratuak inportatzen dituzten enpresak.  <\/span><span style=\"font-weight: 400;\">Berrerabilgarriak ez diren plastikozko ontziak (adibidez, filmak, paletak erretraktiletan bilduta, etab.) erabiltzen dituzten logistika edo industria enpresak.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Berrerabilgarriak diren produktuak, baita behar bezala ziurtatutako plastiko birziklatua dutenak ere, zergatik kanpo geratzen dira.<\/span><\/p>\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-d255cad elementor-widget elementor-widget-heading\" data-id=\"d255cad\" 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\">Zergatik da erabilgarria SAP soluzio bat erabiltzea plastikoen gaineko zerga kudeatzeko?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79cba98 elementor-widget elementor-widget-text-editor\" data-id=\"79cba98\" 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> <\/p><p><b>Plastikoen<\/b> <span style=\"font-weight: 400;\">gaineko zergaren araudi-betetzea<\/span><span style=\"font-weight: 400;\">  zergapeko edo salbuetsitako ontzien trazabilitatean, kalkuluan eta dokumentazio-justifikazioan zehaztasuna eskatzen du. Testuinguru honetan, SAP bezalako plataforma teknologikoek aukera bat eskaintzen dute   <\/span><a href=\"https:\/\/www.i3s.es\/eu\/sap-soluzioak\/sap-rdp-diseinu-eta-produkzio-arduraduna\/\"><b>Plastikoen gaineko zerga kudeatzeko irtenbide integrala eta oso eraginkorra<\/b><\/a> <span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">SAP erabiltzearen abantailak plastikoen gaineko zergak kudeatzeko<\/span> <b>SAP Responsible Design and Production (SAP RDP)<\/b> bidez <span style=\"font-weight: 400;\">:<\/span><\/p><p><b>Materialen trazabilitate osoa<\/b> <span style=\"font-weight: 400;\">: Produktuetan edo ontzietan birziklatu gabeko plastikozko edukia identifikatu eta jarraitzeko aukera ematen dizu, informazio hori erosketa, ekoizpen eta logistika sistemekin integratuz.<\/span><\/p><ul><li><b>Zerga Kalkuluaren Automatizazioa<\/b> <span style=\"font-weight: 400;\">: Birziklatu gabeko plastikoaren pisuaren eta uneko zerga-tasaren arabera dagokion zerga automatikoki kalkulatzeko aukera ematen du.<\/span><\/li><li><b>Dokumentuen kudeaketa eta ziurtapena<\/b> <span style=\"font-weight: 400;\">: Sistemak birziklatutako edukiaren ziurtagiriak gorde eta lotu ditzake, eta horiek beharrezkoak dira zerga-salbuespenak justifikatzeko.<\/span><\/li><li><b>Kontabilitate eta zerga integrazioa<\/b> <span style=\"font-weight: 400;\">: Zerga kontabilitate erregistroak,<\/span> <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuestos-especiales-medioambientales\/impuesto-especial-sobre-envases-plastico-reutilizables.html\" rel=\"nofollow noopener\" target=\"_blank\"><b>Zerga Agentziarekin likidazioa<\/b><\/a> <span style=\"font-weight: 400;\">eta betetze txostenak sortzea errazten ditu.<\/span><span style=\"font-weight: 400;\"> <\/span><\/li><li><b>Araudiaren egokitzapena<\/b> <span style=\"font-weight: 400;\">: SAP sistema etengabe eguneratzen da araudi-aldaketei erantzuteko, lege-betetzea bermatuz eta zigorren arriskua murriztuz.<\/span><span style=\"font-weight: 400;\"> <\/span><\/li><li><b>Jasangarritasuna eta ESG<\/b> <span style=\"font-weight: 400;\">: Jasangarritasun moduluekin integratzeak plastikoaren ingurumen-inpaktua enpresaren ESG txostenetan sartzea ahalbidetzen du.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Azken finean, SAP soluzioa izateak plastikoen gaineko zergaren kudeaketa eraginkorra, gardena eta araudiarekin bat datorrena errazten du, zerga-betebeharra<\/span> <b>negozio-eredu jasangarriagoetarantz aurrera egiteko aukera<\/b> bihurtuz <span style=\"font-weight: 400;\">.<\/span><\/p>\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-2d09bdc elementor-widget elementor-widget-heading\" data-id=\"2d09bdc\" 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\">Zergatik jarraitzen dute EBk eta Espainiak merkatuan plastikoa murrizteko neurriak hartzen?\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b197048 elementor-widget elementor-widget-text-editor\" data-id=\"b197048\" 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> <\/p><p><span style=\"font-weight: 400;\">Erabilera bakarreko plastikoen aurkako neurri fiskal eta arautzaileak ezartzeko erabakiak ingurumen- eta osasun-larrialdi bati erantzuten dio, kutsadura-zifra kezkagarriek eta haien epe luzeko eraginek lagunduta:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Plastikoak itsasoko zaborraren % 80-85 osatzen du, Europako Parlamentuaren 2021eko txostenaren arabera.<\/span><\/li><li><span style=\"font-weight: 400;\">Kalkulatzen da urtero 8 eta 12 milioi tona plastiko artean isurtzen direla ozeanoetara, eta horrek 800 itsas espezie baino gehiagori eragiten diela (UNEP, 2021).<\/span><\/li><li><span style=\"font-weight: 400;\">Europako plastikozko hondakinen % 30 baino gutxiago birziklatzen da, eta horrek zabortegietan eta errausketan gehiegizko erabilera dakar (Eurostat, 2022).<\/span><\/li><li><span style=\"font-weight: 400;\">Mundu mailako plastikozko ekoizpenak urtean 390 milioi tona gainditu ditu eta gora egiten jarraitzen du (PlasticsEurope, 2023).<\/span><\/li><li><span style=\"font-weight: 400;\">Plastikoa mikroplastikoetan zatitu daiteke, eta horiek jada detektatu dira janarian, edateko uretan eta baita gizakien odolean ere (Nature Sustainability, 2022).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Testuinguru honetan,<\/span> <b>SAP bezalako irtenbide teknologikoak aliatu nagusi gisa kokatzen dira,<\/b> <span style=\"font-weight: 400;\">egungo araudiekin bat datorren kudeaketa automatizatu eta eraginkorra ahalbidetuz, eta balio erantsia eskainiz gizarte-erantzukizun korporatiboari eta ESG irizpideen betetzeari dagokionez.<\/span><\/p><p><span style=\"font-weight: 400;\">Plastikoen erabilera murriztea ez da soilik legezko betekizuna, baita ingurumen-krisi global baten aurrean inperatibo etiko eta komertzial bat ere. Izan ere,   <\/span><b>araudiaren igoera espero da  <\/b><span style=\"font-weight: 400;\">enpresak produktuaren bizi-zikloaren erantzule egiten dituztenak. Beraz, plastikoen gaineko zerga kudeatzeko goian aipatutakoaren antzeko irtenbideek ez dute zigorren arrisku txikiagoa bakarrik ekartzen, baita hornitzaileekin, bazkideekin eta abarrekiko negozio-harremanetan ospe-krisiak eta konplikazioak saihesten ere. <\/span><\/p>\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-4f240bb elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4f240bb\" 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\/zerbitzuak\/kudeaketa-1055-2022-ed-ontziak-eta-ontzi-hondakinak\/#formulario-registro-envases\">\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\">HITZ EGIN GURE TALDEAREKIN<\/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\">\n\t\t\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\">\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<div class=\"elementor-element elementor-element-2ff3e7bb e-flex e-con-boxed e-con e-parent\" data-id=\"2ff3e7bb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-764b1134 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"764b1134\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46ff29e4 e-con-full e-flex e-con e-child\" data-id=\"46ff29e4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-723c76f elementor-widget elementor-widget-heading\" data-id=\"723c76f\" 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<p class=\"elementor-heading-title elementor-size-default\">Marketina eta Komunikazioa i3s<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e39fff0 e-flex e-con-boxed e-con e-parent\" data-id=\"2e39fff0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7490ac8e e-con-full e-flex e-con e-child\" data-id=\"7490ac8e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25afb494 elementor-widget elementor-widget-image\" data-id=\"25afb494\" 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<img decoding=\"async\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/elementor\/thumbs\/FOTOS-CARETO-I3S-1-r895kfwpydglbypt58gs4wpa38e9qqf3p9us3og9cs.jpg\" title=\"FOTOS CARETO I3S (1)\" alt=\"FOTOS CARETO I3S (1)\" loading=\"lazy\" \/>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-43a99634 e-con-full e-flex e-con e-child\" data-id=\"43a99634\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-168175a elementor-widget elementor-widget-heading\" data-id=\"168175a\" 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<p class=\"elementor-heading-title elementor-size-default\">Marketing Comunicaci\u00f3n i3s<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e410591 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5e410591\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57809a83 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"57809a83\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-604c723 e-con-full e-flex e-con e-child\" data-id=\"604c723\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e60c3a elementor-shape-circle e-grid-align-left e-grid-align-mobile-center elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"4e60c3a\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-386b490\" href=\"https:\/\/www.linkedin.com\/company\/i3s\/?viewAsMember=true\" target=\"_blank\" rel=\"nofollow noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fcdfb30 e-con-full e-flex e-con e-child\" data-id=\"4fcdfb30\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40de7d03 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"40de7d03\" 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-sm\" href=\"https:\/\/www.i3s.es\/eu\/harremanetan-jarri\/\">\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\">Harremanetan jarri<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c30cb26 e-flex e-con-boxed e-con e-parent\" data-id=\"c30cb26\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6588bd e-flex e-con-boxed e-con e-parent\" data-id=\"d6588bd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SAP soluzioak plastikoen gaineko zergaren kudeaketa eraginkorra, gardena eta araudi-betebeharra errazten du, zerga-betebeharra negozio-eredu jasangarriagoetarantz aurrera egiteko aukera bihurtuz.<\/p>\n","protected":false},"author":14,"featured_media":38518,"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":"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":"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":[380,337,319,377],"class_list":["post-38528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-i3s-bloga","tag-bidalnet-betetzeko-plataforma","tag-erp-eu","tag-izerdia-eu","tag-plastikoen-zerga"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/38528","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/comments?post=38528"}],"version-history":[{"count":1,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/38528\/revisions"}],"predecessor-version":[{"id":38529,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/38528\/revisions\/38529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media\/38518"}],"wp:attachment":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media?parent=38528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/categories?post=38528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/tags?post=38528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}