{"id":3917,"date":"2025-08-26T09:57:55","date_gmt":"2025-08-26T07:57:55","guid":{"rendered":"https:\/\/www.abao.org\/ventajas-fiscales\/"},"modified":"2026-01-15T17:07:56","modified_gmt":"2026-01-15T16:07:56","slug":"zerga-abantailak","status":"publish","type":"page","link":"https:\/\/www.abao.org\/eu\/zerga-abantailak\/","title":{"rendered":"Ventajas fiscales"},"content":{"rendered":"\t<div\n\t\tclass=\"abao-page-heading abao-page-heading--regular-type align wp-block-abao-page-heading\" id=\"abao-page-heading-69fc9b4107131\"\t>\n\t\t<div class=\"abao-page-heading__inner\">\n\t\t\t\n\t\t\t<h1 class=\"abao-page-heading__heading\">Zerga-abantailak<\/h1>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-80);padding-bottom:var(--wp--preset--spacing--custom-50);\" class=\"abao-text is-block-with-sidebar abao-text--regular-font-size abao-text--regular-width abao-text--single-column align wp-block-abao-text\" id=\"abao-text-69fc9b41073d2\">\n\n\t<div class=\"abao-text__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><\/div>\n\t\t<div class=\"abao-text__content is-block-content\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"abao-text__text is-text\">\n\t\t\t\t<p>Zerga-kenkaria, zure erakundeak zerga-egoitza zein herrialdetan duen, desberdina da.<\/p>\n<ul>\n<li>Egoitza Bizkaian duten enpresak: ABAOren opera-denboraldia lehentasunezko mezenasgo-jardueratzat jotzen da, irabazteko asmorik gabeko entitateen eta mezenasgorako zerga-pizgarrien zerga-araubideari buruzko 4\/2019 Foru Arauaren arabera.<\/li>\n<li>Egoitza Nafarroan duten enpresak: lurralde bakoitzeko foru-arauen arabera arautua.<\/li>\n<li>Egoitza Estatuko lurraldearen gainerakoan duten enpresak: ABAO onura publikoko elkarte izendatuta dago, eta ekarpena, Sozietate-zergaren ondorioetarako, gastu kengarria da, irabazteko asmorik gabeko entitateen eta mezenasgorako zerga-pizgarrien zerga-araubideari buruzko abenduaren 23ko 49\/2002 Legearen 25. artikuluaren arabera.\n<\/li>\n<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-50);padding-bottom:var(--wp--preset--spacing--custom-50);\" class=\"abao-data-list abao-data-list--narrow-type is-block-with-sidebar align wp-block-abao-data-list\" id=\"abao-data-list-69fc9b41079db\">\n\n\t<div class=\"abao-data-list__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><h2 class=\"abao-block__sidebar-heading abao-block__sidebar-heading--regular-size\">Zerga-egoitza hemen Duten enpresa:<\/h2><\/div>\n\t\t<div class=\"abao-data-list__content is-block-content\">\n\t\t\t<div class=\"abao-data-list__list\">\n\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t40 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tNafarroa *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t35 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tNazionala **\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t30 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tAraba *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t30 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tGuipuzkoa *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t45 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tBizkaia *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-50);padding-bottom:var(--wp--preset--spacing--custom-80);\" class=\"abao-text is-block-with-sidebar abao-text--small-font-size abao-text--regular-width abao-text--single-column align wp-block-abao-text\" id=\"abao-text-69fc9b4107e8d\">\n\n\t<div class=\"abao-text__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><\/div>\n\t\t<div class=\"abao-text__content is-block-content\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"abao-text__text is-text\">\n\t\t\t\t<p>* Bilboko Opera-denboraldia, ABAOk antolatua, kulturaren arloko lehentasunezko mezenasgo-jarduera da, martxoaren 20ko 4\/2019 Foru Arauaren 33. artikuluaren arabera.<\/p>\n<p>** Fidelizazioa dohaintzetan: % 40ko kenkaria aplikatu ahal izango da (% 35eko orokorra beharrean), baldin eta aurreko bi zergaldietan zenbateko bereko edo handiagoko dohaintzak egin bazaizkio erakunde berari.<\/p>\n<p>** ABAO Bilbao Opera Onura Publikoko elkartea da, Eusko Jaurlaritzako Lehendakaritza, Zuzentza eta Autonomia-Garapen Sailak 1989ko azaroaren 23an onartutako urriaren 31ko 247\/89 Dekretuaren arabera.<\/p>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-80);padding-bottom:var(--wp--preset--spacing--custom-80);\" class=\"abao-text is-block-with-sidebar abao-text--regular-font-size abao-text--regular-width abao-text--single-column align wp-block-abao-text has-background has-neutral-light-background-color\" id=\"abao-text-69fc9b410869f\">\n\n\t<div class=\"abao-text__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><\/div>\n\t\t<div class=\"abao-text__content is-block-content\">\n\n\t\t\t\t\t\t<h3 class=\"abao-text__heading\">Zure marka gehitu nahi diozu gure proiektuari?<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t<div class=\"abao-text__text is-text\">\n\t\t\t\t<p>Zure esanetara gaude elkarlanean aritzeko modurik onena elkarrekin diseinatzeko.<\/p>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t<div\n\tclass=\"abao-action-list abao-action-list--link-type align wp-block-abao-action-list\" id=\"abao-action-list-69fc9b4108885\">\n\n\t<div class=\"abao-action-list__inner\">\n\n\t\t<div class=\"abao-action-list__list\">\n\t\t\t\t\t\t<div class=\"abao-action-list__item\">\n\t\t\t\t\t\t\t\t<a href=\"\/eu\/harremanetarako\/\" target=\"\" class=\"abao-action-list__link nice-link nice-link--arrow\">\n\t\t\t\t\tJarri gurekin harremanetan\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":44,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3917","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zerga-abantailak - ABAO-OLBE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.abao.org\/eu\/zerga-abantailak\/\" \/>\n<meta property=\"og:locale\" content=\"eu_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zerga-abantailak - ABAO-OLBE\" 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