{"id":12818,"date":"2022-09-16T08:53:40","date_gmt":"2022-09-16T08:53:40","guid":{"rendered":"https:\/\/www.navarrafilmindustry.com\/ley-de-mecenazgo\/"},"modified":"2023-08-01T07:43:16","modified_gmt":"2023-08-01T07:43:16","slug":"mezenasgoko-legea","status":"publish","type":"page","link":"https:\/\/www.navarrafilmindustry.com\/eu\/etorri-nafarroara\/mezenasgoko-legea\/","title":{"rendered":"Mezenasgoko legea"},"content":{"rendered":"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12597″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Mezenasgoko legea<\/strong><\/h1>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#f5f5f5″ scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Nafarroako Kultur Mezenasgo Foru Legeak onura fiskal garrantzitsuak eskaintzen dizkie interes sozialekotzat jotzen diren eta MECNA zigilua duten kultura-eta arte- proiektuetan parte hartzen duten enpresa eta partikularrei.[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Nafarroako Gobernuak MECNA zigiluarekin aitortzen du herritarrek , enpresaburuek eta gizarteak kultura sustatzeko eta finantzatzeko duten konpromisoa.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”ayudas” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” column_margin=”30px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” constrain_group_1=”yes” constrain_group_2=”yes” text_align=”center” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”destinatarios” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Zergatik izan <\/span>
\nMezenas?<\/h2>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12718″ image_size=”custom” animation_type=”entrance” animation=”None” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”none” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

Konpromiso soziala<\/span><\/h3>\n
kulturarekiko<\/span><\/div>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12721″ image_size=”custom” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

Ikuspegi partekatua<\/span><\/h3>\n
kultur proektuaren <\/span><\/div>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12715″ image_size=”custom” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

Onura fiskalak<\/span><\/h3>\n
kultur mezenasgorako <\/span><\/div>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”mezenazgo” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]\n

Norentzat erabil ditzakezun zure ekarpenak<\/h4>\n

MECNA zigilua duten entitate eta artista guztientzat.[\/vc_column_text][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-2″ icon_family=”none” el_class=”boton” text=”MECNA izan nahi duzu?” url=”https:\/\/www.culturanavarra.es\/eu\/mekna-izan-nahi-dut” margin_right=”10px”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”mezenazgo” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1668706873809{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

Nola lagun dezakegu MECNA Proiektuak garatzen?<\/h4>\n

Nafarroako kultur garapenari laguntzeko hiru bide daude:<\/p>\n

    \n
  • \u00b7 DOHAINTZA<\/strong><\/strong>:\u00a0<\/strong>diru, ondasun edo eskubideen ekarpena edo zerbitzuen doako prestazioa.<\/li>\n
  • \u00b7 ERABILERA MAILEGUAK<\/strong><\/strong>:\u00a0<\/strong>interes kulturaleko ondasunak doan eta aldi baterako uztea, jarduerak egiteko lokalak, kalitatezko artelanak eta bestelakoak.<\/li>\n
  • \u00b7 LANKIDETZA HITZARMENAK<\/strong><\/strong>:\u00a0<\/strong>ekarpenak egiten dituztenen eta jasotzen dituztenen artean, laguntzaren truke partaidetza zabaltzeko konpromisoa hartzen dutenak.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”mezenazgo” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]\n

    Abantaila\u00a0fiskalak<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1671536744125{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    Norbanakoak<\/h4>\n

    Errentaren gaineko zergaren kenkaria: kotizatutako lehen 150 euroen % 80 eta gainerakoen % 40.
    \nAdibidea<\/strong>:<\/p>\n\n\n\n\n\n\n\n\n
    <\/th>\nZenbatekoa<\/th>\nKenkaria
    \nzenbatekoa<\/th>\n<\/tr>\n<\/thead>\n
    Dohaintza<\/td>\n50\u20ac<\/td>\n40\u20ac<\/td>\n<\/tr>\n
    Dohaintza<\/td>\n150\u20ac<\/td>\n120\u20ac<\/td>\n<\/tr>\n
    Dohaintza<\/td>\n500\u20ac<\/td>\n260\u20ac<\/td>\n<\/tr>\n
    Dohaintza<\/td>\n1000\u20ac<\/td>\n460\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    150 euroko muga subjektu pasibo bakoitzeko eta zergaldi bakoitzean funtzionatuko du. Kenkariaren oinarria Pertsona Fisikoen Errentaren gaineko Zerga arautzen duen Foru Legearen 64.1 artikuluan aipatzen den mugaren ondorioetarako konputatuko da.[\/vc_column_text][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”extra-color-1″ custom_height=”10px”][vc_column_text css=”.vc_custom_1671536831591{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    Enpresak<\/h4>\n

    Ekartzen den zenbatekoak zerga-oinarria murrizten du gastu kengarri hori kontuan hartuta eta, gainera, kuota likidoaren % 30eko kenkaria lortzen du lehenengo 300 euroetan eta % 20ko hurrengoetan.<\/p>\n

    Adibidea:<\/strong><\/p>\n

    %23ko zerga tasa<\/strong> aplikatzen zaion enpresa txiki batek 3.000 euroko zenbatekoa bideratzen du Mecna proiektu batera<\/strong>. Sozietateen gaineko Zergaren aitorpenean, ustiapen-kontu hau aurkezten da:[\/vc_column_text][vc_row_inner equal_height=”yes” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”mezenazgo-row” overflow=”visible” pointer_events=”all” css=”.vc_custom_1663322038367{margin-top: 15px !important;margin-bottom: 15px !important;}”][vc_column_inner column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1671536891327{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    SARRERAK<\/h4>\n\n\n\n\n\n
    Salmenta edo fakturazioa:<\/td>\n300.000\u20ac<\/td>\n<\/tr>\n
    Beste diru sarrerak:<\/td>\n30.000\u20ac<\/td>\n<\/tr>\n
    Guztira:<\/td>\n330.000\u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1671537017893{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    GASTUAK<\/h4>\n\n\n\n\n\n\n\n
    Soldatak eta gastuak:<\/td>\n80.000\u20ac<\/td>\n<\/tr>\n
    Erosketak:<\/td>\n70.000\u20ac<\/td>\n<\/tr>\n
    Askotariko gastuak:<\/td>\n5.000\u20ac<\/td>\n<\/tr>\n
    Babeslea barne hartzen du:<\/td>\n3.000\u20ac
    \n(Gastu kengarria, ez du %23 ordaintzen)<\/td>\n<\/tr>\n
    Total:<\/td>\n1550.000\u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”mezenazgo-row” overflow=”visible” pointer_events=”all” css=”.vc_custom_1663322038367{margin-top: 15px !important;margin-bottom: 15px !important;}”][vc_column_inner column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1690875787607{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    OINARRI EGITEKOA<\/h4>\n

    330.000\u20ac – 155.000\u20ac = 155.000\u20ac<\/strong>
    \nZerga tasa: % 23<\/p>\n

    3.000\u20ac GEHIAGOKO %23KO ZERGA AURREZPENA:<\/h4>\n

    690\u20ac<\/strong><\/p>\n

    KUOTA OSOA<\/h4>\n

    40.250\u20ac<\/strong><\/p>\n

    KUPO KENKARIAK 3.000\u20ac-KO DOHAINTZAKO:<\/h4>\n\n\n\n\n
    Lehenengo 300 euroan % 30 kentzeko:<\/td>\n90\u20ac<\/strong><\/td>\n<\/tr>\n
    Gainerako 2.700 euroan % 20 kentzeko:<\/td>\n540\u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    ORDAINDU BEHARREKO KUOTA<\/h4>\n

    39.620\u20ac<\/strong><\/p>\n

    Zerga-aurrezpena, 3.000 \u20ac-ko ekarpenarekin:1.320\u20ac<\/strong>
    \n(3.000×23% + 300×30% + 2.700×20% = 690 + 90 + 540<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”.vc_custom_1690875674981{padding-top: 10px !important;padding-bottom: 10px !important;}”]*Aplika daitezkeen onura fiskalak Nafarroako Mezenasgo Kulturalari buruzko 8\/2014 Foru Legearen 17. artikuluan ezarritako mugen mende daude.[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

    [vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12597″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text] Mezenasgoko legea [\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#f5f5f5″ scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Nafarroako Kultur Mezenasgo Foru Legeak onura fiskal garrantzitsuak eskaintzen dizkie interes sozialekotzat jotzen diren eta MECNA zigilua duten kultura-eta arte- proiektuetan parte hartzen duten enpresa eta partikularrei.[\/vc_column_text][\/vc_column][vc_column 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[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12718″ image_size=”custom” animation_type=”entrance” animation=”None” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”none” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text] Konpromiso soziala kulturarekiko [\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12893,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12818","page","type-page","status-publish"],"acf":[],"yoast_head":"\nMezenasgoko legea - NFI<\/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.navarrafilmindustry.com\/es\/ven-a-navarra\/ley-de-mecenazgo\/\" \/>\n<meta property=\"og:locale\" content=\"eu_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mezenasgoko legea - NFI\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12597″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column 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bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Nafarroako Kultur Mezenasgo Foru Legeak onura fiskal garrantzitsuak eskaintzen dizkie interes sozialekotzat jotzen diren eta MECNA zigilua duten kultura-eta arte- proiektuetan parte hartzen duten enpresa eta partikularrei.[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Nafarroako Gobernuak MECNA zigiluarekin aitortzen du herritarrek , enpresaburuek eta gizarteak kultura sustatzeko eta finantzatzeko duten konpromisoa.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”ayudas” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” 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