GIDA Zerga Gipuzkoako - Gipuzkoa.net
GIDA Zerga Gipuzkoako - Gipuzkoa.net
GIDA Zerga Gipuzkoako - Gipuzkoa.net
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6.12.7 BIDE ELEKTRONIKOEZ EMANDAKO ZERBITZUEN ARAUBIDE<br />
BEREZIA ......................................................................................................................... 235<br />
6.12.8 ENTITATE TALDEEN ARAUBIDE BEREZIA ................................................. 235<br />
6.13 SUBJEKTU PASIBOEN BETEBEHARRAK............................................................. 237<br />
6.14 LIKIDAZIO EPEAK................................................................................................... 238<br />
6.15 BEZ-AREN EREDUAK............................................................................................. 238<br />
7 ATALA. ONDARE ESKUALDAKETEN ETA EGINTZA JURIDIKO<br />
DOKUMENTATUEN GAINEKO ZERGA ............................................................................. 239<br />
7.1 OINARRIZKO ARAUDIA.......................................................................................... 239<br />
7.2 IZAERA, KONTZEPTUEN ARTEKO BATERAGARRITASUNA ETA<br />
BEZ-AREKIN DUEN ERLAZIOA........................................................................................... 239<br />
7.3 KOSTU BIDEZKO ONDARE ESKUALDAKETAK.................................................... 240<br />
7.3.1 Aplikazio eremua ................................................................................................. 240<br />
7.3.2 <strong>Zerga</strong>-gaia ........................................................................................................... 240<br />
7.3.2.1 Lotutako eragiketak..................................................................................... 240<br />
7.3.2.2 Ez daude lotuta ........................................................................................... 242<br />
7.3.3 Subjektu pasiboa ................................................................................................. 242<br />
7.3.4 Oinarri ezargarria................................................................................................. 242<br />
7.3.5 <strong>Zerga</strong> tasa............................................................................................................ 243<br />
7.4 SOZIETATE ERAGIKETAK ..................................................................................... 244<br />
7.4.1 Aplikazio eremua ................................................................................................. 244<br />
7.4.2 <strong>Zerga</strong>-gaia ........................................................................................................... 244<br />
7.4.2.1 Lotutako eragiketak..................................................................................... 244<br />
7.4.2.2 Ez daude lotuta ........................................................................................... 245<br />
7.4.2.3 Sozietate izango dira .................................................................................. 245<br />
7.4.2.4 Subjektu pasiboa ........................................................................................ 245<br />
7.4.2.5 Oinarri ezargarria ........................................................................................ 245<br />
7.4.2.6 <strong>Zerga</strong> tasa................................................................................................... 246<br />
7.5 EGINTZA JURIDIKO DOKUMENTATUAK .............................................................. 246<br />
7.5.1 Aplikazio eremua ................................................................................................. 246<br />
7.5.2 Notariotzako agiriak............................................................................................. 246<br />
7.5.2.1 Lotutako agiriak........................................................................................... 246<br />
7.5.2.2 Subjektu pasiboa ........................................................................................ 246<br />
7.5.2.3 Oinarri ezargarria ........................................................................................ 246<br />
7.5.2.4 <strong>Zerga</strong> tasa................................................................................................... 246<br />
7.5.3 Merkataritzako agiriak.......................................................................................... 247<br />
7.5.3.1 Lotutako agiriak........................................................................................... 247<br />
7.5.3.2 Subjektu pasiboa ........................................................................................ 247<br />
7.5.3.3 Oinarri ezargarria ........................................................................................ 247<br />
7.5.3.4 <strong>Zerga</strong> tasa................................................................................................... 247<br />
7.5.4 Agiri administratiboak .......................................................................................... 248<br />
7.5.4.1 Lotutako agiriak........................................................................................... 248<br />
7.5.4.2 Subjektu pasiboa ........................................................................................ 248<br />
7.5.4.3 Oinarri ezargarria ........................................................................................ 248<br />
7.5.4.4 <strong>Zerga</strong> tasa................................................................................................... 248<br />
7.6 SALBUESPENAK .................................................................................................... 248<br />
7.6.1 Salbuespen subjektiboak..................................................................................... 248<br />
7.6.2 Bestelako salbuespenak...................................................................................... 249<br />
7.7 SORTZAPENA......................................................................................................... 251<br />
7.8 AITORPEN EREDUAK ............................................................................................ 251<br />
8 ATALA. FABRIKAZIO ZERGA BEREZIAK .................................................................... 252<br />
8.1 OINARRIZKO ARAUDIA.......................................................................................... 252<br />
8.2 IZAERA ETA APLIKAZIO ESPARRUA .................................................................... 252<br />
8.3 KONTZEPTUAK ETA DEFINIZIOAK ....................................................................... 252<br />
8.4 ZERGA GAIA ........................................................................................................... 254<br />
8.5 ZERGA SORTZAPENA ETA SUBJEKTU PASIBOAK............................................. 254<br />
8.6 SALBUESPENAK .................................................................................................... 256<br />
8.7 ITZULKETAK ........................................................................................................... 256<br />
8.8 XEDAPEN OROKORRAK ALKOHOLAREN ETA EDARI ALKOHOLDUNEN<br />
GAINEKO ZERGA BEREZI GUZTIENTZAT......................................................................... 256<br />
8.8.1 Kontzeptuak eta definizioak................................................................................. 256
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