@prefix adms: <http://www.w3.org/ns/adms#> .
@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix geo: <http://www.opengis.net/ont/geosparql#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix schema: <http://schema.org/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix spdx: <http://spdx.org/rdf/terms#> .
@prefix time: <http://www.w3.org/2006/time> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xml: <http://www.w3.org/XML/1998/namespace> .
@prefix xml1: <http://www.w3.org/2001/XMLSchema> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez> a dcat:Dataset ;
    dct:accessRights "public" ;
    dct:accrualPeriodicity <http://publications.europa.eu/resource/authority/frequency/ANNUAL> ;
    dct:date "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
    dct:description "The Department of Treasury and Finance presents the Annual Report of the Provincial Treasury of Biscay with the aim of maintaining the commitment to provide the institutions and the citizens with comprehensive and systematic information on the results achieved and the actions carried out in the tax sphere during the year. In this case, with regard to Value Added Tax (VAT)."@en,
        "El Departamento de Hacienda y Finanzas presenta la Memoria Anual de la Hacienda Foral de Bizkaia con el fin de mantener el compromiso de hacer llegar a las instituciones y a la ciudadanía una información amplia y sistemática de los resultados alcanzados y de las actuaciones desarrolladas en el ámbito tributario en dicho año. En este caso, respecto al Impuesto sobre el valor añadido (IVA)."@es,
        "Ogasun eta Finantza Sailak Bizkaiko Foru Ogasunaren Urteko Memoria aurkeztu du, erakundeei eta herritarrei lortutako emaitzen eta urte horretan zerga-arloan garatutako jardueren informazio zabala eta sistematikoa helarazteko konpromisoari eusteko. Kasu honetan, balio erantsiaren gaineko zergari (BEZ) dagokionez."@eu ;
    dct:identifier "ae302e13-337d-4d9f-9c32-a5f5fe45dcb0",
        "report-annual-treasury-foral-vat"@en,
        "memoria-anual-hacienda-foral-iva"@es,
        "memoria-urterokoa-ogasuna-forala-bez"@eu ;
    dct:issued "2025-03-20T00:00:00+00:00"^^xsd:dateTime ;
    dct:language "es",
        "eu" ;
    dct:modified "2026-06-23T12:03:59.139967"^^xsd:dateTime ;
    dct:publisher [ a foaf:Organization ;
            foaf:name "Provincial Council of Biscay"@en,
                "Diputación Foral de Bizkaia"@es,
                "Bizkaiko Foru aldundia"@eu ] ;
    dct:spatial <http://www.geonames.org/3104469/bizkaia.html> ;
    dct:title "Annual Report of the Regional Treasury (VAT)"@en,
        "Memoria anual de la Hacienda Foral (IVA)"@es,
        "Foru ogasuneko urteko memoria (BEZ)"@eu ;
    dct:type "Statistics"@en,
        "Estadísticas"@es,
        "Estatistika"@eu ;
    dcat:bbox "XMin: 463436.13999999966, YMin: 4758777.42, XMax: 547608.9100000001, YMax: 4811546.539999999, Spatial Reference: 25830  (25830)" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "SAT@bizkaia.eus"@en,
                "SAT@bizkaia.eus"@es,
                "SAT@bizkaia.eus"@eu ] ;
    dcat:distribution [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2023"@en,
                "IVA: Declaración consolidada 2023"@es,
                "BEZ: Aitorpen sendotua 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2021"@en,
                "IVA: Declaración consolidada según tipo de declarante 2021"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2023"@en,
                "IVA: Declaración consolidada según tipo de declarante 2023"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2021"@en,
                "IVA: Devengado 2021"@es,
                "BEZ: Sortarazia 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides annual information on net Value Added Tax (VAT) revenue in the Historical Territory of Biscay, broken down by fiscal year and by taxable income bracket. It includes the number of taxpayers and the amount of net revenue in each taxable income bracket."@en,
                "Recoge la información anual sobre la recaudación neta del Impuesto sobre el Valor Añadido (IVA) en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos de base imponible declarada. Incluye el número de declarantes y el importe de la recaudación neta en cada tramo de base imponible."@es,
                "Bizkaiko Lurralde Historikoan Balio Erantsiaren gaineko Zergaren (BEZ) bilketa garbiari buruzko urteko informazioa jasotzen du, zerga-ekitaldiaren eta aitortutako zerga-oinarriaren tarteen arabera banakatuta. Aitortzaileen kopurua eta zerga-oinarriaren tarte bakoitzeko bilketa garbiaren zenbatekoa sartzen dira."@eu ;
            dct:format "TSV" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024"@en,
                "IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024"@es,
                "BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2023"@en,
                "IVA: Declaración consolidada según tipo de declarante 2023"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2023"@en,
                "IVA: Devengado 2023"@es,
                "BEZ: Sortarazia 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides consolidated information on Value Added Tax (VAT) returns filed in the Historical Territory of Biscay, broken down by the declarant's economic activity sector."@en,
                "Recoge la información consolidada de las declaraciones del Impuesto sobre el Valor Añadido (IVA) presentadas en el Territorio Histórico de Bizkaia, desglosada por sector de actividad económica del declarante."@es,
                "Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta."@eu ;
            dct:format "TSV" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration, by branch of activity 2024"@en,
                "IVA: Declaración consolidada por ramas de actividad 2024"@es,
                "BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2022"@en,
                "IVA: Devengado 2022"@es,
                "BEZ: Sortarazia 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides annual information on net Value Added Tax (VAT) revenue in the Historical Territory of Biscay, broken down by fiscal year and by taxable income bracket. It includes the number of taxpayers and the amount of net revenue in each taxable income bracket."@en,
                "Recoge la información anual sobre la recaudación neta del Impuesto sobre el Valor Añadido (IVA) en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos de base imponible declarada. Incluye el número de declarantes y el importe de la recaudación neta en cada tramo de base imponible."@es,
                "Bizkaiko Lurralde Historikoan Balio Erantsiaren gaineko Zergaren (BEZ) bilketa garbiari buruzko urteko informazioa jasotzen du, zerga-ekitaldiaren eta aitortutako zerga-oinarriaren tarteen arabera banakatuta. Aitortzaileen kopurua eta zerga-oinarriaren tarte bakoitzeko bilketa garbiaren zenbatekoa sartzen dira."@eu ;
            dct:format "XML" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024"@en,
                "IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024"@es,
                "BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2022"@en,
                "IVA: Declaración consolidada 2022"@es,
                "BEZ: Aitorpen sendotua 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2023"@en,
                "IVA: Declaración consolidada por ramas de actividad 2023"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2021"@en,
                "IVA: Declaración consolidada 2021"@es,
                "BEZ: Aitorpen sendotua 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2021"@en,
                "IVA: Declaración consolidada 2021"@es,
                "BEZ: Aitorpen sendotua 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2023"@en,
                "IVA: Declaración consolidada según tipo de declarante 2023"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides consolidated information on Value Added Tax (VAT) returns filed in the Historical Territory of Biscay, broken down by the declarant's economic activity sector."@en,
                "Recoge la información consolidada de las declaraciones del Impuesto sobre el Valor Añadido (IVA) presentadas en el Territorio Histórico de Bizkaia, desglosada por sector de actividad económica del declarante."@es,
                "Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta."@eu ;
            dct:format "XLSX" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration, by branch of activity 2024"@en,
                "IVA: Declaración consolidada por ramas de actividad 2024"@es,
                "BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2022"@en,
                "IVA: Declaración consolidada según tipo de declarante 2022"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2022"@en,
                "IVA: Declaración consolidada según tipo de declarante 2022"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2022"@en,
                "IVA: Devengado 2022"@es,
                "BEZ: Sortarazia 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides annual information on net Value Added Tax (VAT) revenue in the Historical Territory of Biscay, broken down by fiscal year and by taxable income bracket. It includes the number of taxpayers and the amount of net revenue in each taxable income bracket."@en,
                "Recoge la información anual sobre la recaudación neta del Impuesto sobre el Valor Añadido (IVA) en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos de base imponible declarada. Incluye el número de declarantes y el importe de la recaudación neta en cada tramo de base imponible."@es,
                "Bizkaiko Lurralde Historikoan Balio Erantsiaren gaineko Zergaren (BEZ) bilketa garbiari buruzko urteko informazioa jasotzen du, zerga-ekitaldiaren eta aitortutako zerga-oinarriaren tarteen arabera banakatuta. Aitortzaileen kopurua eta zerga-oinarriaren tarte bakoitzeko bilketa garbiaren zenbatekoa sartzen dira."@eu ;
            dct:format "CSV" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024"@en,
                "IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024"@es,
                "BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
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                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2022"@en,
                "IVA: Devengado 2022"@es,
                "BEZ: Sortarazia 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022> ;
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            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2023"@en,
                "IVA: Devengado 2023"@es,
                "BEZ: Sortarazia 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2022"@en,
                "IVA: Declaración consolidada 2022"@es,
                "BEZ: Aitorpen sendotua 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2023"@en,
                "IVA: Declaración consolidada por ramas de actividad 2023"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2022"@en,
                "IVA: Devengado 2022"@es,
                "BEZ: Sortarazia 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2022"@en,
                "IVA: Declaración consolidada según tipo de declarante 2022"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2022"@en,
                "IVA: Declaración consolidada 2022"@es,
                "BEZ: Aitorpen sendotua 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2022"@en,
                "IVA: Declaración consolidada por ramas de actividad 2022"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides annual information on net Value Added Tax (VAT) revenue in the Historical Territory of Biscay, broken down by fiscal year and by taxable income bracket. It includes the number of taxpayers and the amount of net revenue in each taxable income bracket."@en,
                "Recoge la información anual sobre la recaudación neta del Impuesto sobre el Valor Añadido (IVA) en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos de base imponible declarada. Incluye el número de declarantes y el importe de la recaudación neta en cada tramo de base imponible."@es,
                "Bizkaiko Lurralde Historikoan Balio Erantsiaren gaineko Zergaren (BEZ) bilketa garbiari buruzko urteko informazioa jasotzen du, zerga-ekitaldiaren eta aitortutako zerga-oinarriaren tarteen arabera banakatuta. Aitortzaileen kopurua eta zerga-oinarriaren tarte bakoitzeko bilketa garbiaren zenbatekoa sartzen dira."@eu ;
            dct:format "JSON" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024"@en,
                "IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024"@es,
                "BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2023"@en,
                "IVA: Declaración consolidada 2023"@es,
                "BEZ: Aitorpen sendotua 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2023"@en,
                "IVA: Declaración consolidada según tipo de declarante 2023"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2023"@en,
                "IVA: Declaración consolidada 2023"@es,
                "BEZ: Aitorpen sendotua 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides information on VAT refunds requested through annual self-assessments in the Historical Territory of Biscay, broken down by tax year and by the amount of the refund requested. It includes the number of returns filed in each bracket and the amount requested."@en,
                "Recoge la información relativa a las devoluciones de IVA solicitadas mediante autoliquidaciones anuales en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos del importe solicitado a devolver. Incluye el número de declaraciones presentadas en cada tramo y el importe solicitado."@es,
                "Bizkaiko Lurralde Historikoan urteko autolikidazioen bidez eskatutako BEZaren itzulketei buruzko informazioa jasotzen du, zerga-ekitaldiaren eta itzultzeko eskatutako zenbatekoaren tarteen arabera banakatuta. Tarte bakoitzean aurkeztutako aitorpenen kopurua eta eskatutako zenbatekoa jasotzen ditu."@eu ;
            dct:format "XLSX" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024"@en,
                "IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024"@es,
                "BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides consolidated information on Value Added Tax (VAT) returns filed in the Historical Territory of Biscay, broken down by the declarant's economic activity sector."@en,
                "Recoge la información consolidada de las declaraciones del Impuesto sobre el Valor Añadido (IVA) presentadas en el Territorio Histórico de Bizkaia, desglosada por sector de actividad económica del declarante."@es,
                "Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta."@eu ;
            dct:format "JSON" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration, by branch of activity 2024"@en,
                "IVA: Declaración consolidada por ramas de actividad 2024"@es,
                "BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2021"@en,
                "IVA: Devengado 2021"@es,
                "BEZ: Sortarazia 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021> ;
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            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2022"@en,
                "IVA: Declaración consolidada por ramas de actividad 2022"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
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                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2021"@en,
                "IVA: Declaración consolidada según tipo de declarante 2021"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2021"@en,
                "IVA: Declaración consolidada 2021"@es,
                "BEZ: Aitorpen sendotua 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2022"@en,
                "IVA: Declaración consolidada 2022"@es,
                "BEZ: Aitorpen sendotua 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2021"@en,
                "IVA: Devengado 2021"@es,
                "BEZ: Sortarazia 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides information on VAT refunds requested through annual self-assessments in the Historical Territory of Biscay, broken down by tax year and by the amount of the refund requested. It includes the number of returns filed in each bracket and the amount requested."@en,
                "Recoge la información relativa a las devoluciones de IVA solicitadas mediante autoliquidaciones anuales en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos del importe solicitado a devolver. Incluye el número de declaraciones presentadas en cada tramo y el importe solicitado."@es,
                "Bizkaiko Lurralde Historikoan urteko autolikidazioen bidez eskatutako BEZaren itzulketei buruzko informazioa jasotzen du, zerga-ekitaldiaren eta itzultzeko eskatutako zenbatekoaren tarteen arabera banakatuta. Tarte bakoitzean aurkeztutako aitorpenen kopurua eta eskatutako zenbatekoa jasotzen ditu."@eu ;
            dct:format "JSON" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024"@en,
                "IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024"@es,
                "BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides consolidated information on Value Added Tax (VAT) returns filed in the Historical Territory of Biscay, broken down by the declarant's economic activity sector."@en,
                "Recoge la información consolidada de las declaraciones del Impuesto sobre el Valor Añadido (IVA) presentadas en el Territorio Histórico de Bizkaia, desglosada por sector de actividad económica del declarante."@es,
                "Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta."@eu ;
            dct:format "CSV" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration, by branch of activity 2024"@en,
                "IVA: Declaración consolidada por ramas de actividad 2024"@es,
                "BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2022"@en,
                "IVA: Declaración consolidada por ramas de actividad 2022"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2023"@en,
                "IVA: Devengado 2023"@es,
                "BEZ: Sortarazia 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
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                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021"@eu ;
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                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
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                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021"@eu ;
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            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2023"@en,
                "IVA: Devengado 2023"@es,
                "BEZ: Sortarazia 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2023"@en,
                "IVA: Declaración consolidada por ramas de actividad 2023"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides information on VAT refunds requested through annual self-assessments in the Historical Territory of Biscay, broken down by tax year and by the amount of the refund requested. It includes the number of returns filed in each bracket and the amount requested."@en,
                "Recoge la información relativa a las devoluciones de IVA solicitadas mediante autoliquidaciones anuales en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos del importe solicitado a devolver. Incluye el número de declaraciones presentadas en cada tramo y el importe solicitado."@es,
                "Bizkaiko Lurralde Historikoan urteko autolikidazioen bidez eskatutako BEZaren itzulketei buruzko informazioa jasotzen du, zerga-ekitaldiaren eta itzultzeko eskatutako zenbatekoaren tarteen arabera banakatuta. Tarte bakoitzean aurkeztutako aitorpenen kopurua eta eskatutako zenbatekoa jasotzen ditu."@eu ;
            dct:format "XML" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024"@en,
                "IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024"@es,
                "BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2021"@en,
                "IVA: Declaración consolidada 2021"@es,
                "BEZ: Aitorpen sendotua 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2023"@en,
                "IVA: Declaración consolidada por ramas de actividad 2023"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2021"@en,
                "IVA: Devengado 2021"@es,
                "BEZ: Sortarazia 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides annual information on net Value Added Tax (VAT) revenue in the Historical Territory of Biscay, broken down by fiscal year and by taxable income bracket. It includes the number of taxpayers and the amount of net revenue in each taxable income bracket."@en,
                "Recoge la información anual sobre la recaudación neta del Impuesto sobre el Valor Añadido (IVA) en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos de base imponible declarada. Incluye el número de declarantes y el importe de la recaudación neta en cada tramo de base imponible."@es,
                "Bizkaiko Lurralde Historikoan Balio Erantsiaren gaineko Zergaren (BEZ) bilketa garbiari buruzko urteko informazioa jasotzen du, zerga-ekitaldiaren eta aitortutako zerga-oinarriaren tarteen arabera banakatuta. Aitortzaileen kopurua eta zerga-oinarriaren tarte bakoitzeko bilketa garbiaren zenbatekoa sartzen dira."@eu ;
            dct:format "XLSX" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024"@en,
                "IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024"@es,
                "BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (390. eta 391. ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2022"@en,
                "IVA: Declaración consolidada según tipo de declarante 2022"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2021"@en,
                "IVA: Declaración consolidada 2021"@es,
                "BEZ: Aitorpen sendotua 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2023"@en,
                "IVA: Declaración consolidada por ramas de actividad 2023"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides information on VAT refunds requested through annual self-assessments in the Historical Territory of Biscay, broken down by tax year and by the amount of the refund requested. It includes the number of returns filed in each bracket and the amount requested."@en,
                "Recoge la información relativa a las devoluciones de IVA solicitadas mediante autoliquidaciones anuales en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos del importe solicitado a devolver. Incluye el número de declaraciones presentadas en cada tramo y el importe solicitado."@es,
                "Bizkaiko Lurralde Historikoan urteko autolikidazioen bidez eskatutako BEZaren itzulketei buruzko informazioa jasotzen du, zerga-ekitaldiaren eta itzultzeko eskatutako zenbatekoaren tarteen arabera banakatuta. Tarte bakoitzean aurkeztutako aitorpenen kopurua eta eskatutako zenbatekoa jasotzen ditu."@eu ;
            dct:format "TSV" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024"@en,
                "IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024"@es,
                "BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides information on VAT refunds requested through annual self-assessments in the Historical Territory of Biscay, broken down by tax year and by the amount of the refund requested. It includes the number of returns filed in each bracket and the amount requested."@en,
                "Recoge la información relativa a las devoluciones de IVA solicitadas mediante autoliquidaciones anuales en el Territorio Histórico de Bizkaia, desglosada por ejercicio fiscal y por tramos del importe solicitado a devolver. Incluye el número de declaraciones presentadas en cada tramo y el importe solicitado."@es,
                "Bizkaiko Lurralde Historikoan urteko autolikidazioen bidez eskatutako BEZaren itzulketei buruzko informazioa jasotzen du, zerga-ekitaldiaren eta itzultzeko eskatutako zenbatekoaren tarteen arabera banakatuta. Tarte bakoitzean aurkeztutako aitorpenen kopurua eta eskatutako zenbatekoa jasotzen ditu."@eu ;
            dct:format "CSV" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024"@en,
                "IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024"@es,
                "BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2023"@en,
                "IVA: Declaración consolidada 2023"@es,
                "BEZ: Aitorpen sendotua 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the declarants and net collection according to taxable base brackets (form 390 General Regime). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "It provides consolidated information on Value Added Tax (VAT) returns filed in the Historical Territory of Biscay, broken down by the declarant's economic activity sector."@en,
                "Recoge la información consolidada de las declaraciones del Impuesto sobre el Valor Añadido (IVA) presentadas en el Territorio Histórico de Bizkaia, desglosada por sector de actividad económica del declarante."@es,
                "Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta."@eu ;
            dct:format "XML" ;
            dct:issued "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2026-06-17T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration, by branch of activity 2024"@en,
                "IVA: Declaración consolidada por ramas de actividad 2024"@es,
                "BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2024.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "JSON" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2023"@en,
                "IVA: Declaración consolidada 2023"@es,
                "BEZ: Aitorpen sendotua 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023?format=json" ;
            dcat:mediaType "application/json" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on returns on an accrual basis. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base al importe devengado. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Accrued 2023"@en,
                "IVA: Devengado 2023"@es,
                "BEZ: Sortarazia 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA+HACIENDA+FORAL+2023.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2021"@en,
                "IVA: Declaración consolidada según tipo de declarante 2021"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration according to type of declarant. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada según tipo de declarante. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by type of declarant 2021"@en,
                "IVA: Declaración consolidada según tipo de declarante 2021"@es,
                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "TSV" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021"@en,
                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021"@es,
                "BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021?format=tsv" ;
            dcat:mediaType "text/tab-separated-values" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021?format=xml" ;
            dcat:mediaType "text/xml" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/memoria_2021.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated declaration by branch of activity. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada por ramas de actividad. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "CSV" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration by branch of activity 2022"@en,
                "IVA: Declaración consolidada por ramas de actividad 2022"@es,
                "BEZ: Aitorpen sendotua jarduera adarren arabera 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022?format=csv" ;
            dcat:mediaType "text/csv" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the distribution of the annual self-assessments submitted for refund according to the amount requested (form 303). *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzultzeko aurkeztutako urteko autolikidazioen banaketan oinarrituta, eskatutako kopuruaren arabera (303. eredua). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022"@en,
                "IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022"@es,
                "BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022> ;
            dcat:downloadURL "https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022?format=xlsx" ;
            dcat:mediaType "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet" ;
            foaf:page <https://www.bizkaia.eus/documents/880307/5320456/MEMORIA_HACIENDA_FORAL_2022.pdf> ],
        [ a dcat:Distribution ;
            dct:description "Statistical activity developed from the basis of the analysis of the data contained in the tax returns relating to value added tax based on the consolidated return. *Amounts in thousands of euros."@en,
                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a la declaración consolidada. *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XLSX" ;
            dct:issued "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Consolidated declaration 2022"@en,
                "IVA: Declaración consolidada 2022"@es,
                "BEZ: Aitorpen sendotua 2022"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
            dcat:accessURL <https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022> ;
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            dct:modified "2025-11-20T00:00:00+00:00"^^xsd:dateTime ;
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                "IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022"@es,
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            adms:status <http://purl.org/adms/status/Completed> ;
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                "Actividad estadística desarrollada a partir del análisis de los datos contenidos en las declaraciones tributarias relativas al IVA en base a los declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General). *Importes en miles de euros."@es,
                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
            dct:format "XML" ;
            dct:issued "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:language "es",
                "eu" ;
            dct:license <http://creativecommons.org/licenses/by/4.0/rdf> ;
            dct:modified "2025-11-25T00:00:00+00:00"^^xsd:dateTime ;
            dct:title "VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023"@en,
                "IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023"@es,
                "BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023"@eu ;
            adms:status <http://purl.org/adms/status/Completed> ;
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                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, eta zerga-bilketa garbia, zerga-oinarriaren tarteen arabera (390 eredua, Araubide Orokorra). *Zenbatekoak milaka eurotan."@eu ;
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            dct:modified "2025-11-15T00:00:00+00:00"^^xsd:dateTime ;
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                "BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera,itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (390 eta 391 ereduak). *Zenbatekoak milaka eurotan."@eu ;
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            adms:status <http://purl.org/adms/status/Completed> ;
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                "BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022"@eu ;
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        "DFB"@es,
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        "IVA"@es,
        "Impuesto"@es,
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        "BFA"@eu,
        "Ogasuna"@eu,
        "Zerga"@eu ;
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