{"id":221857,"date":"2026-01-08T11:28:59","date_gmt":"2026-01-08T10:28:59","guid":{"rendered":"https:\/\/donemiliaga.eus\/ordenantza-fiskalen-aldaketa\/"},"modified":"2026-01-09T14:05:21","modified_gmt":"2026-01-09T13:05:21","slug":"ordenantza-fiskalen-aldaketa","status":"publish","type":"post","link":"https:\/\/donemiliaga.eus\/eu\/ordenantza-fiskalen-aldaketa\/","title":{"rendered":"ORDENANTZA FISKALEN ALDAKETA"},"content":{"rendered":"

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HASIERAKO ONARPENA ETA JENDAURREAN JARTZEA<\/span><\/strong><\/span><\/h1>\n

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[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||”][et_pb_blurb _builder_version=”4.27.5″ title=”JEZ” use_icon=”on” font_icon=”||divi||400 ” url=”https:\/\/donemiliaga.eus\/wp-content\/uploads\/2025\/11\/IAE.pdf” background_pattern_color=”rgba(0,0,0,0.2)” background_mask_color=”#ffffff” icon_color=”#000000″ image_icon_width_tablet=”101px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_orientation=”center” text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=”1px” header_text_color=”#c60063″ header_text_shadow_horizontal_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength=”header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ header_level=”h1″]<\/p>\n

JARDUERA EKONOMIKOEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA<\/p>\n

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ONDASUN HIGIEZINEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA<\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||”][et_pb_blurb _builder_version=”4.27.5″ title=”EIOZ” use_icon=”on” font_icon=”||divi||400 ” url=”https:\/\/donemiliaga.eus\/wp-content\/uploads\/2025\/11\/ICIO.pdf” background_pattern_color=”rgba(0,0,0,0.2)” background_mask_color=”#ffffff” icon_color=”#000000″ image_icon_width_tablet=”101px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_orientation=”center” text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=”1px” header_text_color=”#c60063″ header_text_shadow_horizontal_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength=”header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ header_level=”h1″]<\/p>\n

ERAIKUNTZA, INSTALAZIO ETA OBREN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA<\/p>\n

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BEHIN BETIKO ONESPENA<\/span><\/strong><\/h1>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row][et_pb_column type=”1_3″ custom_padding__hover=”|||” custom_padding=”|||”][et_pb_blurb _builder_version=”4.27.5″ title=”JEZ” use_icon=”on” font_icon=”||divi||400 ” url=”https:\/\/donemiliaga.eus\/wp-content\/uploads\/2026\/01\/ALHAO-147-zbk.-2025-12-29-Jarduera-Ekonomikoen-gaineko-Zerga-arautzen-duen-ordenantza-fiskalaren-behin-betiko-onarpena.pdf” background_pattern_color=”rgba(0,0,0,0.2)” background_mask_color=”#ffffff” icon_color=”#000000″ image_icon_width_tablet=”101px” box_shadow_horizontal_image_tablet=”0px” box_shadow_vertical_image_tablet=”0px” box_shadow_blur_image_tablet=”40px” box_shadow_spread_image_tablet=”0px” text_orientation=”center” text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=”1px” header_text_align=”center” header_text_color=”#c60063″ header_text_shadow_horizontal_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength=”header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength_tablet=”1px” body_text_align=”center” body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” vertical_offset_tablet=”0″ horizontal_offset_tablet=”0″ z_index_tablet=”0″ header_level=”h1″]<\/p>\n

JARDUERA EKONOMIKOEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA<\/p>\n

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ONDASUN HIGIEZINEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA<\/p>\n

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ERAIKUNTZA, INSTALAZIO ETA OBREN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA<\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> HASIERAKO ONARPENA ETA JENDAURREAN JARTZEA 
\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> JARDUERA EKONOMIKOEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA ONDASUN HIGIEZINEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA ERAIKUNTZA, INSTALAZIO ETA OBREN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA
\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> BEHIN BETIKO ONESPENA
\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div> JARDUERA EKONOMIKOEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA ONDASUN HIGIEZINEN GAINEKO ZERGA ARAUTZEN DUEN ORDENANTZA FISKALA ERAIKUNTZA, […]<\/p>\n","protected":false},"author":4,"featured_media":221851,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[35],"tags":[1674,1673,1680,1675,669,1679,1677,1671,1670,1672,1678,667,337,916,1676],"class_list":["post-221857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berriak","tag-araudi","tag-eioz","tag-erainkuntzak","tag-erregulatzaile","tag-fiskala","tag-instalazio","tag-jarduera-ekonomikoak","tag-jez","tag-obrak","tag-ohz","tag-ondasun-higiezinak","tag-ordenantza","tag-san-millan-eu","tag-udala-eu","tag-zerga"],"yoast_head":"\nORDENANTZA FISKALEN ALDAKETA - 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