{"id":7189,"date":"2023-02-03T14:37:48","date_gmt":"2023-02-03T13:37:48","guid":{"rendered":"https:\/\/epsv.org\/faqs\/como-se-integran-en-el-irpf-las-cantidades-percibidas-de-una-epsv\/"},"modified":"2026-01-26T18:39:02","modified_gmt":"2026-01-26T17:39:02","slug":"nola-integratzen-dira-pfezn-bgae-batetik-jasotako-kopuruak","status":"publish","type":"avada_faq","link":"https:\/\/epsv.org\/eu\/faqs\/nola-integratzen-dira-pfezn-bgae-batetik-jasotako-kopuruak\/","title":{"rendered":"Nola integratzen dira PFEZn BGAE batetik jasotako kopuruak?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Jasotzeko moduaren arabera:<\/p>\n<ul>\n<li><b data-fusion-font=\"true\" data-fusion-google-font=\"Raleway\" data-fusion-google-variant=\"700\" style=\"font-family: Raleway; font-weight: 700;\">Errenta<\/b> moduan kobratzen badira:<\/li>\n<\/ul>\n<p><span style=\"letter-spacing: 0.255px; background-color: rgba(0, 0, 0, 0);\"><\/p>\n<p style=\"padding-left: 40px;\"> <span style=\"background-color: rgba(0, 0, 0, 0); letter-spacing: 0.255px;\">&#8211; E<\/span><span style=\"letter-spacing: 0.255px; background-color: rgba(0, 0, 0, 0);\">karpenei eta <\/span><span style=\"letter-spacing: 0.255px; background-color: rgba(0, 0, 0, 0);\">enpresen <\/span><span style=\"background-color: rgba(0, 0, 0, 0); letter-spacing: 0.255px;\">kontribuzioei dagokien zatia <\/span><span style=\"letter-spacing: 0.255px; background-color: rgba(0, 0, 0, 0);\">PFEZren zerga-oinarri orokorrean sartzen da% 100ean, lan-etekin gisa.<\/span><\/p>\n<p><\/span><span style=\"letter-spacing: 0.255px; background-color: rgba(0, 0, 0, 0);\"><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"background-color: rgba(0, 0, 0, 0); letter-spacing: 0.255px;\">&#8211; <\/span><span style=\"letter-spacing: 0.255px; background-color: rgba(0, 0, 0, 0);\">Bestalde, errenta moduan jasotako prestazioen errentagarritasuna salbuetsita geratzen da, baldin eta eratutako errenta biziartekoa bada edo, aldi baterakoa bada, gutxienez 15 urtekoa eta zenbateko konstantea bada, arrazoi tekniko eta finantzarioek eragin ditzaketen aldaketak alde batera utzi gabe; hala ere, Araban eta Gipuzkoan salbuespena errenta moduan jasotako prestazioaren zenbatekoaren % 40ra mugatzen da.<\/span><span style=\"background-color: rgba(0, 0, 0, 0); letter-spacing: 0.255px;\">.<\/span><\/p>\n<p><\/span><\/p>\n<div>\n<ul>\n<li><b data-fusion-font=\"true\" data-fusion-google-font=\"Raleway\" data-fusion-google-variant=\"700\" style=\"font-family: Raleway; font-weight: 700;\">Kapital<\/b> gisa kobratzen badira, lehenengo ekarpena egin zenetik 2 urte baino gehiago igaro ondoren jasotako lehen zenbatekoa, betiere baliaezintasun edo mendekotasunagatik 300.000 euro arte jasotzen ez badira, % 70ean txertatzen dira PFEZren zerga-oinarri orokorrean, eta gainerakoa % 100ean txertatzen dira PFEZren zerga-oinarri orokorrean, lan-etekin gisa. Gainera, errentagarritasunari dagokion zatiak % 100eko zerga ordainduko du kapital higigarriaren etekin gisa.<\/li>\n<\/ul>\n<ul>\n<li>Modu <b data-fusion-font=\"true\" data-fusion-google-font=\"Raleway\" data-fusion-google-variant=\"700\" style=\"font-family: Raleway; font-weight: 700;\">mistoan<\/b> kobratzen badira (kapitala\/errenta edo errenta\/kapitala): aurretik azaldutakoari jarraikiz, jasotzen den moduaren arabera.<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Depende de la forma en que se perciban: En forma de renta, en forma de capita o mixta.<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":38,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"faq_category":[111],"class_list":["post-7189","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-fiskalitateari-buruz"],"_links":{"self":[{"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/avada_faq\/7189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/comments?post=7189"}],"version-history":[{"count":0,"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/avada_faq\/7189\/revisions"}],"wp:attachment":[{"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/media?parent=7189"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/epsv.org\/eu\/wp-json\/wp\/v2\/faq_category?post=7189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}