Foru ogasuneko urteko memoria (BEZ)
type: Dataset
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023
  type: Distribution
  language: eu
  status: Completed
  description: 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.
  title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023 @en
  title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023 @es
  language: es
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023
  description: 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
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023
  format: XLSX
  modified: 2025-11-25T00:00:00+00:00
  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
  license: http://creativecommons.org/licenses/by/4.0/rdf
  media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
  issued: 2025-11-25T00:00:00+00:00
keyword: Tax @en
language: es
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023
  type: Distribution
  description: 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
  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
  license: http://creativecommons.org/licenses/by/4.0/rdf
  title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023 @en
  media type: text/xml
  format: XML
  language: eu
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023
  issued: 2025-11-25T00:00:00+00:00
  title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023 @es
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023
  status: Completed
  description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
  modified: 2025-11-25T00:00:00+00:00
  language: es
distribution: BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022
  type: Distribution
  media type: text/tab-separated-values
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022
  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
  status: Completed
  modified: 2025-11-20T00:00:00+00:00
  language: eu
  license: http://creativecommons.org/licenses/by/4.0/rdf
  language: es
  description: 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
  format: TSV
  title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022 @es
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022
  title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022 @en
  description: 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.
  issued: 2025-11-20T00:00:00+00:00
distribution: BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024
  type: Distribution
  language: eu
  format: XLSX
  media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
  license: http://creativecommons.org/licenses/by/4.0/rdf
  issued: 2026-06-17T00:00:00+00:00
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024
  title: VAT: Consolidated declaration, by branch of activity 2024 @en
  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
  language: es
  modified: 2026-06-17T00:00:00+00:00
  status: Completed
  description: Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta.
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024
  description: 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
  title: IVA: Declaración consolidada por ramas de actividad 2024 @es
distribution: BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023
  type: Distribution
  format: TSV
  description: 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.
  modified: 2025-11-25T00:00:00+00:00
  license: http://creativecommons.org/licenses/by/4.0/rdf
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023
  status: Completed
  issued: 2025-11-25T00:00:00+00:00
  language: eu
  description: 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
  title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023 @en
  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
  media type: text/tab-separated-values
  title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023 @es
  language: es
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023
distribution: BEZ: Aitorpen sendotua 2021
  type: Distribution
  issued: 2025-11-15T00:00:00+00:00
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021
  license: http://creativecommons.org/licenses/by/4.0/rdf
  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
  description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
  status: Completed
  description: 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
  language: eu
  title: VAT: Consolidated declaration 2021 @en
  format: JSON
  modified: 2025-11-15T00:00:00+00:00
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021
  media type: application/json
  title: IVA: Declaración consolidada 2021 @es
  language: es
keyword: BEZ
contact point: Organization
distribution: BEZ: Sortarazia 2023
  type: Distribution
  license: http://creativecommons.org/licenses/by/4.0/rdf
  description: 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
  language: eu
  issued: 2025-11-25T00:00:00+00:00
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023
  media type: text/tab-separated-values
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023
  description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
  language: es
  status: Completed
  title: IVA: Devengado 2023 @es
  format: TSV
  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
  modified: 2025-11-25T00:00:00+00:00
  title: VAT: Accrued 2023 @en
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023
  type: Distribution
  description: 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.
  media type: application/json
  status: Completed
  license: http://creativecommons.org/licenses/by/4.0/rdf
  title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023 @es
  description: 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
  language: es
  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
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023
  issued: 2025-11-25T00:00:00+00:00
  title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023 @en
  modified: 2025-11-25T00:00:00+00:00
  format: JSON
  language: eu
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022
  type: Distribution
  description: 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
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022
  license: http://creativecommons.org/licenses/by/4.0/rdf
  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
  description: 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.
  title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022 @es
  language: es
  format: CSV
  modified: 2025-11-20T00:00:00+00:00
  issued: 2025-11-20T00:00:00+00:00
  media type: text/csv
  language: eu
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022
  title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022 @en
  status: Completed
distribution: BEZ: Sortarazia 2022
  type: Distribution
  title: IVA: Devengado 2022 @es
  description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
  modified: 2025-11-20T00:00:00+00:00
  language: es
  format: TSV
  license: http://creativecommons.org/licenses/by/4.0/rdf
  status: Completed
  title: VAT: Accrued 2022 @en
  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
  description: 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
  language: eu
  issued: 2025-11-20T00:00:00+00:00
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022
  media type: text/tab-separated-values
distribution: BEZ: Aitorpen sendotua 2023
  type: Distribution
  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
  title: VAT: Consolidated declaration 2023 @en
  modified: 2025-11-25T00:00:00+00:00
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023
  format: TSV
  language: es
  title: IVA: Declaración consolidada 2023 @es
  description: 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
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023
  media type: text/tab-separated-values
  description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
  status: Completed
  license: http://creativecommons.org/licenses/by/4.0/rdf
  language: eu
  issued: 2025-11-25T00:00:00+00:00
distribution: BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021
  type: Distribution
  modified: 2025-11-15T00:00:00+00:00
  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
  description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
  language: es
  media type: text/csv
  issued: 2025-11-15T00:00:00+00:00
  license: http://creativecommons.org/licenses/by/4.0/rdf
  download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021
  status: Completed
  description: 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
  language: eu
  format: CSV
  title: IVA: Declaración consolidada según tipo de declarante 2021 @es
  title: VAT: Consolidated declaration by type of declarant 2021 @en
  access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021
keyword: Impuesto @es
theme: sector-publico
distribution: BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024
date: 2026-06-17T00:00:00+00:00
distribution: BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022
distribution: BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024
distribution: BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021
distribution: BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021
modified: 2026-06-23T12:03:59.139967
distribution: BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021
distribution: BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023
distribution: BEZ: Aitorpen sendotua 2022
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021
distribution: BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022
distribution: BEZ: Sortarazia 2021
distribution: BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022
keyword: Treasury @en
distribution: BEZ: Aitorpen sendotua jarduera adarren arabera 2023
type: Estatistika
description: 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
distribution: BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023
issued: 2025-03-20T00:00:00+00:00
theme: hacienda
type: Estadísticas @es
theme: GOVE
distribution: BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022
description: 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.
keyword: VAT @en
keyword: Ogasuna
access rights: public
bbox: XMin: 463436.13999999966, YMin: 4758777.42, XMax: 547608.9100000001, YMax: 4811546.539999999, Spatial Reference: 25830 (25830)
title: Annual Report of the Regional Treasury (VAT) @en
distribution: BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023
title: Memoria anual de la Hacienda Foral (IVA) @es
distribution: BEZ: Aitorpen sendotua jarduera adarren arabera 2022
keyword: Zerga
landing page: https://www.bizkaia.eus/es/informes-y-memorias
type: Statistics @en
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
keyword: DFB @es
keyword: Hacienda @es
accrual periodicity: ANNUAL
keyword: IVA @es
landing page: https://www.bizkaia.eus/eu/txostenak-eta-memoriak
publisher: Bizkaiko Foru aldundia
language: eu
spatial: bizkaia.html
keyword: BFA
keyword: Provincial Council of Biscay @en

BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024
type: Distribution
title: VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024 @en
media type: application/json
format: JSON
title: IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024 @es
modified: 2026-06-17T00:00:00+00:00
language: eu
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
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
description: 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.
issued: 2026-06-17T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024
language: es

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022
type: Distribution
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022
language: eu
format: XML
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022 @es
description: 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.
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022 @en
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022
modified: 2025-11-20T00:00:00+00:00
language: es
media type: text/xml
status: Completed
description: 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
issued: 2025-11-20T00:00:00+00:00

BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
language: es
issued: 2026-06-17T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024
format: TSV
media type: text/tab-separated-values
modified: 2026-06-17T00:00:00+00:00
title: VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024 @en
title: IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024 @es
description: 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.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024
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
language: eu
status: Completed

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
language: eu
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021 @es
modified: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021
format: JSON
media type: application/json
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
issued: 2025-11-15T00:00:00+00:00
description: 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.
language: es
status: Completed
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021 @en

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
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
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021 @es
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021
media type: text/tab-separated-values
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021
description: 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
issued: 2025-11-15T00:00:00+00:00
format: TSV
language: eu
description: 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.
modified: 2025-11-15T00:00:00+00:00
status: Completed
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021 @en

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021
type: Distribution
format: CSV
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021 @en
description: 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.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021
media type: text/csv
language: eu
status: Completed
description: 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
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021 @es
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
issued: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021
modified: 2025-11-15T00:00:00+00:00
language: es

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
language: es
description: 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.
issued: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023
modified: 2025-11-25T00:00:00+00:00
format: JSON
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023 @es
language: eu
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023 @en
description: 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
media type: application/json
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
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021
type: Distribution
title: VAT: Consolidated declaration by type of declarant 2021 @en
format: TSV
title: IVA: Declaración consolidada según tipo de declarante 2021 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021
license: http://creativecommons.org/licenses/by/4.0/rdf
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
description: 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
modified: 2025-11-15T00:00:00+00:00
language: eu
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
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021
media type: text/tab-separated-values
issued: 2025-11-15T00:00:00+00:00
language: es

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
format: XML
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021 @es
description: 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.
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021 @en
modified: 2025-11-15T00:00:00+00:00
language: es
media type: text/xml
issued: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
status: Completed
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
language: eu

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
format: CSV
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021
language: es
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021
issued: 2025-11-15T00:00:00+00:00
media type: text/csv
language: eu
description: 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.
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021 @es
modified: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
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
description: 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
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021 @en

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023 @es
status: Completed
description: 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.
language: es
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
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: application/json
format: JSON
modified: 2025-11-25T00:00:00+00:00
language: eu
issued: 2025-11-25T00:00:00+00:00
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023 @en

BEZ: Aitorpen sendotua 2022
type: Distribution
modified: 2025-11-20T00:00:00+00:00
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022
language: es
media type: text/xml
description: 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
status: Completed
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-20T00:00:00+00:00
title: IVA: Declaración consolidada 2022 @es
language: eu
title: VAT: Consolidated declaration 2022 @en
format: XML
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022 @es
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022 @en
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
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022
description: 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.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022
issued: 2025-11-20T00:00:00+00:00
language: es
status: Completed
language: eu
media type: application/json
format: JSON
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-20T00:00:00+00:00

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021 @en
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021 @es
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021
modified: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021
issued: 2025-11-15T00:00:00+00:00
language: es
format: XLSX
status: Completed
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
description: 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

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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.
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021
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
status: Completed
language: eu
media type: text/tab-separated-values
description: 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
modified: 2025-11-15T00:00:00+00:00
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021 @en
issued: 2025-11-15T00:00:00+00:00
format: TSV
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021 @es

BEZ: Sortarazia 2023
type: Distribution
media type: application/json
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023
license: http://creativecommons.org/licenses/by/4.0/rdf
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
format: JSON
status: Completed
language: es
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023
title: VAT: Accrued 2023 @en
modified: 2025-11-25T00:00:00+00:00
title: IVA: Devengado 2023 @es
language: eu

BEZ: Aitorpen sendotua 2023
type: Distribution
modified: 2025-11-25T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023
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
description: 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
language: es
media type: text/csv
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Consolidated declaration 2023 @en
format: CSV
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023
title: IVA: Declaración consolidada 2023 @es
issued: 2025-11-25T00:00:00+00:00
language: eu

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022
type: Distribution
modified: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022
title: VAT: Consolidated declaration by type of declarant 2022 @en
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
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
title: IVA: Declaración consolidada según tipo de declarante 2022 @es
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022
format: JSON
status: Completed
description: 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
issued: 2025-11-20T00:00:00+00:00
media type: application/json
language: es

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
title: VAT: Consolidated declaration by type of declarant 2021 @en
media type: application/json
issued: 2025-11-15T00:00:00+00:00
title: IVA: Declaración consolidada según tipo de declarante 2021 @es
format: JSON
license: http://creativecommons.org/licenses/by/4.0/rdf
language: eu
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021
modified: 2025-11-15T00:00:00+00:00
language: es
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
status: Completed

BEZ: Sortarazia 2021
type: Distribution
modified: 2025-11-15T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
language: es
format: TSV
issued: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Devengado 2021 @es
status: Completed
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
description: 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
title: VAT: Accrued 2021 @en
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021
media type: text/tab-separated-values

BEZ: Aitorpen sendotua 2023
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
modified: 2025-11-25T00:00:00+00:00
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
description: 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
issued: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023
status: Completed
media type: text/xml
title: IVA: Declaración consolidada 2023 @es
language: es
format: XML
title: VAT: Consolidated declaration 2023 @en

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
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
status: Completed
issued: 2025-11-25T00:00:00+00:00
language: eu
format: CSV
modified: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023
description: 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.
media type: text/csv
description: 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
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023 @en
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023 @es
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024
type: Distribution
language: eu
modified: 2026-06-17T00:00:00+00:00
media type: text/csv
description: 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.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024 @es
description: 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
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
format: CSV
issued: 2026-06-17T00:00:00+00:00
language: es
title: VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024 @en
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024

BEZ: Aitorpen sendotua 2023
type: Distribution
language: eu
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
description: 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
title: IVA: Declaración consolidada 2023 @es
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
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
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023
format: XLSX
status: Completed
issued: 2025-11-25T00:00:00+00:00
language: es
title: VAT: Consolidated declaration 2023 @en
modified: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
issued: 2025-11-25T00:00:00+00:00
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
modified: 2025-11-25T00:00:00+00:00
language: es
media type: text/csv
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023 @es
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
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023 @en
format: CSV
language: eu

BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024
type: Distribution
language: eu
status: Completed
format: XML
license: http://creativecommons.org/licenses/by/4.0/rdf
issued: 2026-06-17T00:00:00+00:00
language: es
description: 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.
title: IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024 @es
title: VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024 @en
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024
modified: 2026-06-17T00:00:00+00:00
media type: text/xml
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024
description: 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

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022
issued: 2025-11-20T00:00:00+00:00
status: Completed
language: es
modified: 2025-11-20T00:00:00+00:00
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
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
language: eu
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022 @en
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
format: XLSX
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022 @es

BEZ: Aitorpen sendotua 2022
type: Distribution
title: IVA: Declaración consolidada 2022 @es
modified: 2025-11-20T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022
issued: 2025-11-20T00:00:00+00:00
language: eu
status: Completed
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022
title: VAT: Consolidated declaration 2022 @en
media type: application/json
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
license: http://creativecommons.org/licenses/by/4.0/rdf
format: JSON
language: es
description: 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

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022
type: Distribution
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
format: CSV
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022
media type: text/csv
issued: 2025-11-20T00:00:00+00:00
language: es
modified: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022
title: VAT: Consolidated declaration by type of declarant 2022 @en
status: Completed
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
description: 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
title: IVA: Declaración consolidada según tipo de declarante 2022 @es
language: eu

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
description: 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.
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023
format: CSV
language: es
modified: 2025-11-25T00:00:00+00:00
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023 @en
description: 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
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
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023 @es
media type: text/csv
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023
language: eu
status: Completed
issued: 2025-11-25T00:00:00+00:00

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
language: es
status: Completed
format: CSV
modified: 2025-11-20T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022
language: eu
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022 @en
media type: text/csv
description: 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
issued: 2025-11-20T00:00:00+00:00
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
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022 @es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021
type: Distribution
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021 @es
description: 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
description: 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.
format: JSON
media type: application/json
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021 @en
issued: 2025-11-15T00:00:00+00:00
language: eu
status: Completed
modified: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021
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
language: es

BEZ: Aitorpen sendotua 2021
type: Distribution
title: VAT: Consolidated declaration 2021 @en
modified: 2025-11-15T00:00:00+00:00
language: es
title: IVA: Declaración consolidada 2021 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021
format: XML
language: eu
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
description: 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
issued: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021
media type: text/xml
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
license: http://creativecommons.org/licenses/by/4.0/rdf
status: Completed

BEZ: Aitorpen sendotua jarduera adarren arabera 2023
type: Distribution
language: es
status: Completed
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
modified: 2025-11-25T00:00:00+00:00
media type: text/tab-separated-values
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023
language: eu
description: 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
title: VAT: Consolidated declaration by branch of activity 2023 @en
issued: 2025-11-25T00:00:00+00:00
format: TSV
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Declaración consolidada por ramas de actividad 2023 @es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023
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

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021
type: Distribution
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021 @en
description: 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.
status: Completed
description: 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
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021 @es
language: eu
media type: text/xml
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
issued: 2025-11-15T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021
language: es
format: XML

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
issued: 2025-11-15T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
language: eu
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
status: Completed
modified: 2025-11-15T00:00:00+00:00
media type: text/xml
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
format: XML
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021 @en

BEZ: Sortarazia 2022
type: Distribution
modified: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022
status: Completed
title: VAT: Accrued 2022 @en
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
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
format: XLSX
description: 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
issued: 2025-11-20T00:00:00+00:00
title: IVA: Devengado 2022 @es
language: es

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022
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
status: Completed
description: 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.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022
format: TSV
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022 @es
issued: 2025-11-20T00:00:00+00:00
language: es
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022 @en
modified: 2025-11-20T00:00:00+00:00
media type: text/tab-separated-values
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
language: eu

BEZ: Sortarazia 2021
type: Distribution
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
modified: 2025-11-15T00:00:00+00:00
status: Completed
title: VAT: Accrued 2021 @en
language: es
description: 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
title: IVA: Devengado 2021 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021
format: JSON
language: eu
media type: application/json
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021
issued: 2025-11-15T00:00:00+00:00
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
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Aitorpen sendotua 2021
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
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
language: es
title: VAT: Consolidated declaration 2021 @en
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021
issued: 2025-11-15T00:00:00+00:00
format: CSV
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021
title: IVA: Declaración consolidada 2021 @es
language: eu
description: 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
media type: text/csv
modified: 2025-11-15T00:00:00+00:00

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023
type: Distribution
title: IVA: Declaración consolidada según tipo de declarante 2023 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
language: eu
issued: 2025-11-25T00:00:00+00:00
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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023
media type: text/xml
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
status: Completed
title: VAT: Consolidated declaration by type of declarant 2023 @en
language: es
format: XML
description: 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
modified: 2025-11-25T00:00:00+00:00

BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024
type: Distribution
language: eu
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024
license: http://creativecommons.org/licenses/by/4.0/rdf
issued: 2026-06-17T00:00:00+00:00
format: JSON
language: es
title: IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024 @es
title: VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024 @en
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024
modified: 2026-06-17T00:00:00+00:00
description: 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.
description: 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
media type: application/json

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023
type: Distribution
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Consolidated declaration by type of declarant 2023 @en
language: es
title: IVA: Declaración consolidada según tipo de declarante 2023 @es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023
issued: 2025-11-25T00:00:00+00:00
modified: 2025-11-25T00:00:00+00:00
language: eu
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
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023
format: XLSX

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
media type: text/tab-separated-values
description: 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
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021 @en
issued: 2025-11-15T00:00:00+00:00
language: es
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
format: TSV
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021
description: 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.
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021
language: eu
modified: 2025-11-15T00:00:00+00:00
status: Completed

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023
type: Distribution
title: IVA: Declaración consolidada según tipo de declarante 2023 @es
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023
issued: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023
title: VAT: Consolidated declaration by type of declarant 2023 @en
format: JSON
media type: application/json
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
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
status: Completed
description: 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
modified: 2025-11-25T00:00:00+00:00

BEZ: Sortarazia 2023
type: Distribution
description: 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
title: IVA: Devengado 2023 @es
format: XML
media type: text/xml
title: VAT: Accrued 2023 @en
status: Completed
modified: 2025-11-25T00:00:00+00:00
language: es
issued: 2025-11-25T00:00:00+00:00
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
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023 @es
language: eu
issued: 2025-11-25T00:00:00+00:00
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023 @en
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
status: Completed
format: XLSX
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
description: 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.
language: es
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-25T00:00:00+00:00

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
format: JSON
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022 @en
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022
description: 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
issued: 2025-11-20T00:00:00+00:00
status: Completed
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
language: eu
description: 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.
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022 @es
media type: application/json
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-20T00:00:00+00:00

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
issued: 2025-11-15T00:00:00+00:00
media type: text/csv
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021
description: 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
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
modified: 2025-11-15T00:00:00+00:00
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021 @en
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021
format: CSV
language: eu
description: 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.
language: es
status: Completed
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021 @es

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022
modified: 2025-11-20T00:00:00+00:00
status: Completed
language: eu
issued: 2025-11-20T00:00:00+00:00
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022 @en
media type: text/csv
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022 @es
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
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
format: CSV
description: 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.

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021 @en
language: eu
format: XLSX
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
modified: 2025-11-15T00:00:00+00:00
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021 @es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021
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
issued: 2025-11-15T00:00:00+00:00
description: 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.
language: es
status: Completed
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024
title: IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024 @es
language: es
issued: 2026-06-17T00:00:00+00:00
format: CSV
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024
modified: 2026-06-17T00:00:00+00:00
media type: text/csv
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
title: VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024 @en
language: eu
description: 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.
description: 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
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
description: 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.
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022
language: eu
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
format: XLSX
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022 @es
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
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022 @en
issued: 2025-11-20T00:00:00+00:00
language: es
description: 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
modified: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022

BEZ: Sortarazia 2022
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022
modified: 2025-11-20T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022
language: eu
media type: text/xml
description: 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
format: XML
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Accrued 2022 @en
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
status: Completed
language: es
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
title: IVA: Devengado 2022 @es

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
language: es
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021
media type: text/tab-separated-values
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021
issued: 2025-11-15T00:00:00+00:00
format: TSV
language: eu
modified: 2025-11-15T00:00:00+00:00
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021 @es
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
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
description: 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.
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021 @en

BEZ: Sortarazia 2022
type: Distribution
title: VAT: Accrued 2022 @en
status: Completed
language: es
issued: 2025-11-20T00:00:00+00:00
media type: text/csv
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Devengado 2022 @es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
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
description: 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
language: eu
modified: 2025-11-20T00:00:00+00:00
format: CSV

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
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
media type: text/xml
description: 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
format: XML
modified: 2025-11-20T00:00:00+00:00
language: eu
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022 @es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022
language: es
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022 @en
issued: 2025-11-20T00:00:00+00:00

BEZ: Aitorpen sendotua jarduera adarren arabera 2023
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023
language: es
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
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-25T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-25T00:00:00+00:00
language: eu
title: VAT: Consolidated declaration by branch of activity 2023 @en
format: JSON
media type: application/json
title: IVA: Declaración consolidada por ramas de actividad 2023 @es
description: 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

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022
modified: 2025-11-20T00:00:00+00:00
media type: application/json
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022
language: es
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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.
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
language: eu
issued: 2025-11-20T00:00:00+00:00
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022 @es
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022 @en
format: JSON
description: 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

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
media type: text/tab-separated-values
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022 @en
description: 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.
issued: 2025-11-20T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022
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
description: 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
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022 @es
status: Completed
language: eu
format: TSV
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-20T00:00:00+00:00

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
format: TSV
media type: text/tab-separated-values
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023 @es
description: 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
language: es
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
issued: 2025-11-25T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
modified: 2025-11-25T00:00:00+00:00
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022
language: es
status: Completed
media type: text/csv
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-20T00:00:00+00:00
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
language: eu
issued: 2025-11-20T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022 @en
format: CSV
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022 @es
description: 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.

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022
type: Distribution
description: 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.
description: 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
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022
language: eu
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022
modified: 2025-11-20T00:00:00+00:00
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022 @es
format: XLSX
language: es
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
status: Completed

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
language: es
description: 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
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022 @en
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022 @es
issued: 2025-11-20T00:00:00+00:00
status: Completed
media type: text/xml
language: eu
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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022
format: XML
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-20T00:00:00+00:00
description: 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.

BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024
type: Distribution
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
status: Completed
description: 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
issued: 2026-06-17T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024
description: 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.
modified: 2026-06-17T00:00:00+00:00
title: VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024 @en
language: eu
format: XML
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024
language: es
media type: text/xml
title: IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024 @es
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Aitorpen sendotua 2022
type: Distribution
issued: 2025-11-20T00:00:00+00:00
format: TSV
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Declaración consolidada 2022 @es
description: 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
modified: 2025-11-20T00:00:00+00:00
language: eu
title: VAT: Consolidated declaration 2022 @en
status: Completed
media type: text/tab-separated-values
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022
language: es

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
issued: 2025-11-25T00:00:00+00:00
description: 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.
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023 @es
format: CSV
modified: 2025-11-25T00:00:00+00:00
media type: text/csv
language: eu
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023 @en
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023
language: es
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
issued: 2025-11-20T00:00:00+00:00
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022 @en
language: eu
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022 @es
media type: text/xml
status: Completed
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
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
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022
format: XML
modified: 2025-11-20T00:00:00+00:00
description: 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.

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
language: eu
language: es
description: 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.
media type: application/json
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2022 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2022
format: JSON
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2022 @es
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
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
status: Completed
description: 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
modified: 2025-11-20T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/5347af12-4240-469e-99e1-65bb52cb0c16/bez-av45-2022

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
language: eu
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022
title: VAT: Consolidated declaration by type of declarant 2022 @en
title: IVA: Declaración consolidada según tipo de declarante 2022 @es
status: Completed
modified: 2025-11-20T00:00:00+00:00
media type: text/tab-separated-values
issued: 2025-11-20T00:00:00+00:00
format: TSV

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
description: 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
language: eu
issued: 2025-11-15T00:00:00+00:00
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021 @en
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021
description: 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.
format: XLSX
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021
language: es
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
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
status: Completed
modified: 2025-11-15T00:00:00+00:00

BEZ: Aitorpen sendotua jarduera adarren arabera 2022
type: Distribution
issued: 2025-11-20T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022
language: es
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
status: Completed
modified: 2025-11-20T00:00:00+00:00
title: IVA: Declaración consolidada por ramas de actividad 2022 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
language: eu
format: XLSX
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
title: VAT: Consolidated declaration by branch of activity 2022 @en
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023
format: XML
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023
status: Completed
modified: 2025-11-25T00:00:00+00:00
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023 @es
media type: text/xml
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
language: eu
description: 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
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023 @en
issued: 2025-11-25T00:00:00+00:00
description: 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.

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
status: Completed
description: 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.
modified: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2021 @es
language: es
media type: text/xml
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2021
format: XML
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2021 @en
issued: 2025-11-15T00:00:00+00:00
language: eu
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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/2c1d8ae1-b883-4e2a-8320-fdfab1497049/bez-av44-2021

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
description: 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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
modified: 2025-11-15T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021
status: Completed
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021 @en
language: es
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021 @es
media type: text/tab-separated-values
format: TSV
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021
issued: 2025-11-15T00:00:00+00:00
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
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Aitorpen sendotua 2022
type: Distribution
modified: 2025-11-20T00:00:00+00:00
media type: text/csv
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
title: VAT: Consolidated declaration 2022 @en
title: IVA: Declaración consolidada 2022 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-20T00:00:00+00:00
format: CSV
language: eu
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022
status: Completed

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023
language: eu
format: XML
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
description: 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.
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023 @es
media type: text/xml
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023 @en
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023
issued: 2025-11-25T00:00:00+00:00
status: Completed
modified: 2025-11-25T00:00:00+00:00

BEZ: Aitorpen sendotua 2023
type: Distribution
status: Completed
description: 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
media type: application/json
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2023
title: VAT: Consolidated declaration 2023 @en
format: JSON
license: http://creativecommons.org/licenses/by/4.0/rdf
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
modified: 2025-11-25T00:00:00+00:00
title: IVA: Declaración consolidada 2023 @es
issued: 2025-11-25T00:00:00+00:00
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d36e8e0f-eb6b-447e-8c7e-e3e817302c5c/bez-av48-2023

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
modified: 2025-11-25T00:00:00+00:00
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023 @en
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023
language: eu
media type: text/xml
language: es
description: 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.
license: http://creativecommons.org/licenses/by/4.0/rdf
status: Completed
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023 @es
issued: 2025-11-25T00:00:00+00:00
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
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023
format: XML

BEZ: Urteroko itzultzeko autolikidazioak, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2024
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2024
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
title: VAT: Annual self-assessments to be refunded, by requested amount brackets (Forms 390 and 391) 2024 @en
title: IVA: Autoliquidaciones anuales a devolver por tramos de importe solicitado (Modelos 390 y 391) 2024 @es
language: eu
description: 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
issued: 2026-06-17T00:00:00+00:00
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
status: Completed
format: XLSX
language: es
description: 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.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/502b2dec-01ee-41a4-aa1f-2b4b57526acc/bez-av44-2024
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2026-06-17T00:00:00+00:00

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
language: eu
status: Completed
format: XLSX
description: 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
modified: 2025-11-15T00:00:00+00:00
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021 @en
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
description: 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.
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021
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
issued: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021
title: 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 (390 eta 391 ereduak) 2023
type: Distribution
language: eu
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023 @en
license: http://creativecommons.org/licenses/by/4.0/rdf
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023
description: 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
description: 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.
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023 @es
language: es
media type: text/tab-separated-values
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023
status: Completed
modified: 2025-11-25T00:00:00+00:00
issued: 2025-11-25T00:00:00+00:00
format: TSV

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2022
type: Distribution
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3b255210-3ec8-4c5f-b6da-d10e08d808d5/bez-av41-2022
modified: 2025-11-20T00:00:00+00:00
language: eu
format: CSV
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2022 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2022
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2022 @es
status: Completed
description: 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.
language: es
issued: 2025-11-20T00:00:00+00:00
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
media type: text/csv

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
language: eu
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022 @en
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022
format: JSON
media type: application/json
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
description: 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
status: Completed
modified: 2025-11-20T00:00:00+00:00
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

BEZ: Aitorpen sendotua jarduera adarren arabera 2022
type: Distribution
title: VAT: Consolidated declaration by branch of activity 2022 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022
title: IVA: Declaración consolidada por ramas de actividad 2022 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
issued: 2025-11-20T00:00:00+00:00
language: es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022
media type: text/tab-separated-values
format: TSV
language: eu
description: 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
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
status: Completed
modified: 2025-11-20T00:00:00+00:00

BEZ: Sortarazia 2021
type: Distribution
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
license: http://creativecommons.org/licenses/by/4.0/rdf
format: CSV
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
language: eu
status: Completed
modified: 2025-11-15T00:00:00+00:00
title: VAT: Accrued 2021 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021
description: 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
media type: text/csv
language: es
title: IVA: Devengado 2021 @es
issued: 2025-11-15T00:00:00+00:00

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023 @en
description: 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.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023
modified: 2025-11-25T00:00:00+00:00
status: Completed
media type: text/tab-separated-values
language: eu
format: TSV
issued: 2025-11-25T00:00:00+00:00
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023 @es
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
language: es

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023
type: Distribution
media type: text/csv
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
title: VAT: Consolidated declaration by type of declarant 2023 @en
description: 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
language: eu
license: http://creativecommons.org/licenses/by/4.0/rdf
format: CSV
title: IVA: Declaración consolidada según tipo de declarante 2023 @es
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023
issued: 2025-11-25T00:00:00+00:00
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
status: Completed
modified: 2025-11-25T00:00:00+00:00

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022
media type: text/xml
description: 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
modified: 2025-11-20T00:00:00+00:00
format: XML
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
language: eu
title: IVA: Declaración consolidada según tipo de declarante 2022 @es
status: Completed
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
language: es
title: VAT: Consolidated declaration by type of declarant 2022 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022
issued: 2025-11-20T00:00:00+00:00

BEZ: Aitorpen sendotua jarduera adarren arabera 2022
type: Distribution
modified: 2025-11-20T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022
format: JSON
issued: 2025-11-20T00:00:00+00:00
media type: application/json
language: eu
description: 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
title: IVA: Declaración consolidada por ramas de actividad 2022 @es
title: VAT: Consolidated declaration by branch of activity 2022 @en
status: Completed

BEZ: Sortarazia 2023
type: Distribution
language: es
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023
title: IVA: Devengado 2023 @es
modified: 2025-11-25T00:00:00+00:00
title: VAT: Accrued 2023 @en
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
description: 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
language: eu
format: XLSX
issued: 2025-11-25T00:00:00+00:00
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
license: http://creativecommons.org/licenses/by/4.0/rdf
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.

BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024
type: Distribution
description: 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.
modified: 2026-06-17T00:00:00+00:00
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024
status: Completed
title: IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024 @es
title: VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024 @en
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024
language: eu
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
format: XLSX
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
issued: 2026-06-17T00:00:00+00:00

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021
type: Distribution
modified: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021
status: Completed
language: es
title: VAT: Consolidated declaration by type of declarant 2021 @en
issued: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
format: XLSX
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
language: eu
title: IVA: Declaración consolidada según tipo de declarante 2021 @es

BEZ: Aitorpen sendotua 2021
type: Distribution
issued: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
media type: text/tab-separated-values
status: Completed
description: 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
language: eu
title: VAT: Consolidated declaration 2021 @en
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021
modified: 2025-11-15T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021
format: TSV
title: IVA: Declaración consolidada 2021 @es
language: es

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2022
type: Distribution
title: IVA: Declaración consolidada según tipo de declarante 2022 @es
status: Completed
issued: 2025-11-20T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2022
language: es
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/b61b3203-8be4-4b42-b600-639571c24493/bez-av49-2022
format: XLSX
title: VAT: Consolidated declaration by type of declarant 2022 @en
modified: 2025-11-20T00:00:00+00:00
language: eu
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

BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024
type: Distribution
description: Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta.
media type: application/json
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024
title: IVA: Declaración consolidada por ramas de actividad 2024 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
modified: 2026-06-17T00:00:00+00:00
title: VAT: Consolidated declaration, by branch of activity 2024 @en
format: JSON
issued: 2026-06-17T00:00:00+00:00
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
language: eu
status: Completed

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2021
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6a9bb8de-ba54-4f13-8e94-267a564d3c6f/bez-av49-2021
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2021
format: XML
description: 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
media type: text/xml
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-15T00:00:00+00:00
status: Completed
title: VAT: Consolidated declaration by type of declarant 2021 @en
title: IVA: Declaración consolidada según tipo de declarante 2021 @es
language: eu
language: es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
issued: 2025-11-15T00:00:00+00:00

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
description: 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.
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022 @es
language: es
status: Completed
modified: 2025-11-20T00:00:00+00:00
media type: text/tab-separated-values
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022
language: eu
issued: 2025-11-20T00:00:00+00:00
format: TSV
description: 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
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
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022 @en
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
language: eu
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
modified: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021
format: JSON
media type: application/json
issued: 2025-11-15T00:00:00+00:00
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
status: Completed
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021 @en
description: 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.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021 @es

BEZ: Zergabilketa garbia, zerga oinarrien tarteen arabera (390 eredua. Erregimen arrunta) 2024
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/54ecaee7-5439-4c3a-80dd-4ef450391b26/bez-av41-2024
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2024
description: 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.
title: IVA: Recaudación neta por tramos de base imponible (Modelo 390. Régimen general) 2024 @es
media type: text/tab-separated-values
modified: 2026-06-17T00:00:00+00:00
issued: 2026-06-17T00:00:00+00:00
title: VAT: Net revenue, by taxable base brackets (Form 390. General regime) 2024 @en
format: TSV
language: eu
status: Completed
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
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
language: es

BEZ: Sortarazia 2022
type: Distribution
description: 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
modified: 2025-11-20T00:00:00+00:00
status: Completed
media type: application/json
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2022
language: es
issued: 2025-11-20T00:00:00+00:00
title: IVA: Devengado 2022 @es
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
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/51daa9c5-b95b-4276-97f7-3818124b7d24/bez-av43-2022
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
format: JSON
title: VAT: Accrued 2022 @en
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
language: eu
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023 @en
language: es
description: 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
format: XLSX
modified: 2025-11-25T00:00:00+00:00
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023 @es
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
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
issued: 2025-11-25T00:00:00+00:00

BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024
type: Distribution
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
title: VAT: Consolidated declaration, by branch of activity 2024 @en
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: text/csv
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024
language: es
format: CSV
title: IVA: Declaración consolidada por ramas de actividad 2024 @es
description: 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
issued: 2026-06-17T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024
description: Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta.
language: eu
modified: 2026-06-17T00:00:00+00:00

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
language: es
status: Completed
format: XLSX
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2022 @es
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2022 @en
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40173552-fbce-4a1b-9eef-7471fcfbe3db/bez-av44-2022
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2022
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
modified: 2025-11-20T00:00:00+00:00
description: 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.
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
description: 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

BEZ: Aitorpen sendotua jarduera adarren arabera 2023
type: Distribution
issued: 2025-11-25T00:00:00+00:00
language: eu
title: VAT: Consolidated declaration by branch of activity 2023 @en
format: XLSX
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
title: IVA: Declaración consolidada por ramas de actividad 2023 @es
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023
language: es
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
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-25T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022 @es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: text/xml
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
format: XML
modified: 2025-11-20T00:00:00+00:00
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022
description: 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.
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022 @en
status: Completed
language: es
description: 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
issued: 2025-11-20T00:00:00+00:00

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
language: eu
issued: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/bea2628d-1688-42f0-80f6-a164537d8a6a/bez-av45-2021
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: text/csv
description: 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.
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
modified: 2025-11-15T00:00:00+00:00
language: es
format: CSV
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2021 @es
description: 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
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2021 @en
status: Completed
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2021

BEZ: Sortarazia 2021
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-15T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021
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
language: eu
format: XML
modified: 2025-11-15T00:00:00+00:00
media type: text/xml
status: Completed
title: VAT: Accrued 2021 @en
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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
title: IVA: Devengado 2021 @es
language: es

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023
type: Distribution
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023 @en
language: es
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023
media type: text/csv
modified: 2025-11-25T00:00:00+00:00
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023 @es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023
license: http://creativecommons.org/licenses/by/4.0/rdf
status: Completed
issued: 2025-11-25T00:00:00+00:00
description: 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.
language: eu
format: CSV
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

BEZ: Sortarazia 2023
type: Distribution
description: 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
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
format: CSV
media type: text/csv
issued: 2025-11-25T00:00:00+00:00
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/6002b1ac-c5c5-4a40-ab0a-064ebedb2e08/bez-av43-2023
modified: 2025-11-25T00:00:00+00:00
title: IVA: Devengado 2023 @es
title: VAT: Accrued 2023 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2023
language: eu

BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024
type: Distribution
description: Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024
media type: text/xml
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
description: 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
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
format: XML
modified: 2026-06-17T00:00:00+00:00
title: VAT: Consolidated declaration, by branch of activity 2024 @en
issued: 2026-06-17T00:00:00+00:00
title: IVA: Declaración consolidada por ramas de actividad 2024 @es
language: eu
status: Completed

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
description: 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.
format: TSV
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2023
description: 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
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2023 @en
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2023 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
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
media type: text/tab-separated-values
status: Completed
issued: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/d6c08e17-4c50-403a-9e88-f36473ecc1f1/bez-av46-2023
language: es
modified: 2025-11-25T00:00:00+00:00

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
status: Completed
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
issued: 2025-11-25T00:00:00+00:00
media type: application/json
language: es
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2023 @en
format: JSON
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-25T00:00:00+00:00
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2023 @es
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2023
language: eu
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/28ba9087-40be-48b4-86e0-3710dd09af39/bez-av47-2023

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2022
type: Distribution
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2022 @en
status: Completed
description: 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
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2022
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
format: XLSX
modified: 2025-11-20T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/83aa4046-7f5c-46e5-a3fa-06f6ceb008f7/bez-av46-2022
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2022 @es
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
language: eu
description: 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.

BEZ: Aitorpen sendotua jarduera adarren arabera 2022
type: Distribution
language: eu
language: es
description: 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
format: XML
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
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
title: VAT: Consolidated declaration by branch of activity 2022 @en
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022
status: Completed
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022
modified: 2025-11-20T00:00:00+00:00
title: IVA: Declaración consolidada por ramas de actividad 2022 @es
media type: text/xml

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2021
type: Distribution
language: eu
description: 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
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2021 @es
modified: 2025-11-15T00:00:00+00:00
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
license: http://creativecommons.org/licenses/by/4.0/rdf
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2021
format: XLSX
language: es
description: 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.
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/3d49adb2-0bdd-46f1-8a2a-9f4cfe6910c6/bez-av41-2021
status: Completed
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2021 @en
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
issued: 2025-11-15T00:00:00+00:00

BEZ: Aitortzaileak eta zergabilketa garbia, zerga oinarrien tarteen arabera (390. eredua Erregimen arrunta) 2023
type: Distribution
issued: 2025-11-25T00:00:00+00:00
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
title: VAT: Taxpayers and net receipts according to taxable income brackets (form 390 General Regime) 2023 @en
modified: 2025-11-25T00:00:00+00:00
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
description: 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.
language: eu
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/027508e2-2a1b-4593-9b2c-b9cd32b4d407/bez-av41-2023
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Declarantes y recaudación neta según tramos de base imponible (modelo 390 Régimen General) 2023 @es
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av41-2023
format: XLSX

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021
language: eu
status: Completed
description: 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
media type: application/json
issued: 2025-11-15T00:00:00+00:00
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021 @en
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021 @es
license: http://creativecommons.org/licenses/by/4.0/rdf
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
format: JSON
description: 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.
modified: 2025-11-15T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021
language: es

BEZ: Aitorpen sendotua 2021
type: Distribution
title: VAT: Consolidated declaration 2021 @en
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/7918f14f-3212-40b4-b65b-1a0ee367f866/bez-av48-2021
modified: 2025-11-15T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2021
format: XLSX
title: IVA: Declaración consolidada 2021 @es
language: es
issued: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
status: Completed
description: 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
language: eu

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
language: es
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023 @en
description: 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.
description: 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
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023 @es
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
modified: 2025-11-25T00:00:00+00:00
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023
issued: 2025-11-25T00:00:00+00:00
status: Completed
format: XLSX
language: eu
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023
license: http://creativecommons.org/licenses/by/4.0/rdf

Bizkaiko Foru aldundia
type: Organization
name: Provincial Council of Biscay @en
name: Diputación Foral de Bizkaia @es

BEZ: Aitorpen sendotua 2022
type: Distribution
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av48-2022
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
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen kontsolidatuan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-20T00:00:00+00:00
language: eu
title: VAT: Consolidated declaration 2022 @en
description: 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
status: Completed
modified: 2025-11-20T00:00:00+00:00
format: XLSX
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
license: http://creativecommons.org/licenses/by/4.0/rdf
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/06f86b31-bb42-46b9-b39d-a209070f3ffd/bez-av48-2022
title: IVA: Declaración consolidada 2022 @es

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (390 eta 391 ereduak) 2021
type: Distribution
description: 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
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
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 390 y 391) 2021 @es
media type: text/xml
modified: 2025-11-15T00:00:00+00:00
language: eu
description: 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.
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av46-2021
format: XML
status: Completed
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0c0fdbe4-5e71-4663-8b46-fccbb9e84faf/bez-av46-2021
title: VAT: Distribution of the annual provisional settlements to be refunded according to the amount refunded (form 390 and 391) 2021 @en
issued: 2025-11-15T00:00:00+00:00
language: es

BEZ: Aitorpen sendotua jarduera adarren arabera 2022
type: Distribution
language: es
status: Completed
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
format: CSV
modified: 2025-11-20T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2022
title: IVA: Declaración consolidada por ramas de actividad 2022 @es
language: eu
description: 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
media type: text/csv
issued: 2025-11-20T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/f3ebe661-07a0-4f58-a0fa-acbab2d9291b/bez-av410-2022
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
title: VAT: Consolidated declaration by branch of activity 2022 @en

BEZ: Aitorpen kontsolidatua, jarduera adarraren arabera 2024
type: Distribution
title: IVA: Declaración consolidada por ramas de actividad 2024 @es
language: es
modified: 2026-06-17T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2024
status: Completed
description: Bizkaiko Lurralde Historikoan aurkeztutako Balio Erantsiaren gaineko Zergaren (BEZ) aitorpenen informazio kontsolidatua jasotzen du, aitortzailearen jarduera ekonomikoaren sektoreka banakatuta.
media type: text/tab-separated-values
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/159bea13-0bef-4fe9-8f11-394b49636db9/bez-av410-2024
format: TSV
language: eu
issued: 2026-06-17T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Consolidated declaration, by branch of activity 2024 @en
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

BEZ: Aitorpen sendotua jarduera adarren arabera 2023
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023
title: IVA: Declaración consolidada por ramas de actividad 2023 @es
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Consolidated declaration by branch of activity 2023 @en
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
format: CSV
language: es
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-25T00:00:00+00:00
modified: 2025-11-25T00:00:00+00:00
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023
language: eu
description: 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
media type: text/csv

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (390 eta 391 ereduak) 2023
type: Distribution
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
description: 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.
license: http://creativecommons.org/licenses/by/4.0/rdf
modified: 2025-11-25T00:00:00+00:00
status: Completed
issued: 2025-11-25T00:00:00+00:00
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av44-2023
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 390 y 391) 2023 @es
description: 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
format: JSON
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/0291796c-74ca-4809-815f-6fad1ceaec62/bez-av44-2023
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 390 and 391) 2023 @en
media type: application/json
language: es

BEZ: Sortarazia 2021
type: Distribution
language: eu
media type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
description: 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
issued: 2025-11-15T00:00:00+00:00
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Accrued 2021 @en
modified: 2025-11-15T00:00:00+00:00
language: es
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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/21b3caa3-9361-4230-8b91-70378691fb34/bez-av43-2021
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av43-2021
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, sortutako zenbatekoan oinarrituta. *Zenbatekoak milaka eurotan.
status: Completed
format: XLSX
title: IVA: Devengado 2021 @es

BEZ: Aitorpen sendotua jarduera adarren arabera 2023
type: Distribution
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
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
title: IVA: Declaración consolidada por ramas de actividad 2023 @es
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/cbf08f64-ac6a-4ddf-9c6b-c57fe89ef3e3/bez-av410-2023
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, jarduera-adarren araberako aitorpen bateratuan oinarrituta. *Zenbatekoak milaka eurotan.
issued: 2025-11-25T00:00:00+00:00
title: VAT: Consolidated declaration by branch of activity 2023 @en
modified: 2025-11-25T00:00:00+00:00
format: XML
media type: text/xml
language: eu
description: 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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av410-2023

BEZ: Aitorpen sendotua aitortzaile motaren arabera 2023
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
title: VAT: Consolidated declaration by type of declarant 2023 @en
description: 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
language: es
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av49-2023
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, aitorpen bateratuan oinarrituta, aitorpen-motaren arabera. *Zenbatekoak milaka eurotan.
language: eu
modified: 2025-11-25T00:00:00+00:00
status: Completed
title: IVA: Declaración consolidada según tipo de declarante 2023 @es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/c85607cf-3eea-49d7-aed6-0242b9009051/bez-av49-2023
issued: 2025-11-25T00:00:00+00:00
format: TSV
media type: text/tab-separated-values

BEZ: Urteko aurkezturiko itzultzeko autolidazioen banaketa, eskatutako zenbatekoaren arabera (303 eredua) 2023
type: Distribution
title: VAT: Distribution of the annual self-assessments submitted for refund according to the amount requested (form 303) 2023 @en
description: 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
modified: 2025-11-25T00:00:00+00:00
status: Completed
license: http://creativecommons.org/licenses/by/4.0/rdf
description: 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.
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av45-2023
media type: text/xml
language: es
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/809b2a58-f0c4-4924-b5f5-3f3c36825da0/bez-av45-2023
title: IVA: Distribución de las autoliquidaciones anuales presentadas a devolver según cantidad solicitada (mod. 303) 2023 @es
format: XML
issued: 2025-11-25T00:00:00+00:00
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

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2022
type: Distribution
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/8f48bacc-41cd-4100-98df-199357265c90/bez-av47-2022
language: es
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2022 @en
modified: 2025-11-20T00:00:00+00:00
status: Completed
media type: text/tab-separated-values
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
issued: 2025-11-20T00:00:00+00:00
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2022 @es
format: TSV
language: eu
description: 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
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
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2022
license: http://creativecommons.org/licenses/by/4.0/rdf

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
license: http://creativecommons.org/licenses/by/4.0/rdf
format: CSV
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021 @en
language: eu
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021 @es
modified: 2025-11-15T00:00:00+00:00
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
status: Completed
description: 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
language: es
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021
media type: text/csv
issued: 2025-11-15T00:00:00+00:00
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

BEZ: Urteko itzultzeko behin-behineko likidazioen banaketa, itzulitako zenbatekoaren arabera (303 eredua) 2021
type: Distribution
issued: 2025-11-15T00:00:00+00:00
title: VAT: Distribution of annual provisional settlements to be returned according to the amount returned (form 303) 2021 @en
media type: application/json
language: es
status: Completed
description: 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
download URL: https://www.opendatabizkaia.eus/eu/datastore/dump/40d41181-24a3-4bf5-8a06-8f9dc6bcc421/bez-av47-2021
license: http://creativecommons.org/licenses/by/4.0/rdf
description: BEZari buruzko zerga-aitorpenetan jasotako datuen azterketatik abiatuta garatutako estatistika-jarduera, itzuli beharreko urteko behin-behineko likidazioen banaketan oinarrituta (303 eredua). *Zenbatekoak milaka eurotan.
title: IVA: Distribución de las liquidaciones provisionales anuales a devolver según cantidad devuelta (modelo 303) 2021 @es
language: eu
access URL: https://www.opendatabizkaia.eus/eu/katalogoa/memoria-urterokoa-ogasuna-forala-bez/errekurtsoa/bez-av47-2021
modified: 2025-11-15T00:00:00+00:00
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
format: JSON