Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 3 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 4 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 5 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 6 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 11 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 12 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 1 [APP/Controller/InformationsController.php, line 326]
Notice (8): Undefined offset: 2 [APP/Controller/InformationsController.php, line 326]
Tributaciòn de las Operaciones Intracomuntarias

Noticias Autónomos

Tributaciòn de las Operaciones Intracomuntarias

blog image euro_371330_640.jpg

Habitualmente los autónomos desconocen el procedimiento correcto a realizar cuando tiene una factura proveniente de este tipo de operaciones, principalmente por el IVA. Es aconsejable que las facturas que emitamos en este tipo de operaciones lleven otra numeración para que sean fáciles de diferenciar a la hora de presentar obligaciones tributarias, que empiecen por “I” y por “E” por ejemplo.

OPERACIONES INTRACOMUNITARIAS

Comprar y vender bienes y servicios entre profesionales/empresas de la Unión Europea tiene una tributación de IVA especial. Hay dos casos que se pueden dar:

1-Tanto el comprador como el vendedor están dados de alta en el Registro de Operaciones Intracomunitarias (ROI)

Lo primero por tanto es saber si tanto comprador como vendedor cumplen con este requisito.

1)Para darte de alta debes rellenar el apartado correspondiente a este tema de la declaración censal (Modelo 036)

2)En el censo VIES se puede comprobar si ambas partes están dadas de alta.

Una vez que este verificado que los dos cumplen con esta condición podemos detallar las diferentes situaciones que se pueden dar, para ello debemos saber que es indiferente si la operación es por servicios o por producto, tributan de la misma manera.

Cuando exportamos o vendemos productos y servicios, no repercutiremos IVA en la factura. (En la factura añadiremos; “Factura emitida en aplicación a la Directiva 2008/8/CE, 12 Febrero 2008). Será nuestro cliente quien se preocupará de cumplir con las obligaciones de IVA en su país.

Cuando importemos o compremos productos y servicios la factura de nuestro proveedor intracomunitario vendrá sin IVA, nosotros nos lo autorepercutiremos y lo pagaremos a hacienda.

 

2- Cuando al menos una de las dos partes no esté de alta en el Registros de Operaciones Intracomunitarias (ROI)

A efectos de IVA la operación será como si hubiéramos hecho la operación con un particular.

Si exportamos o vendemos, en nuestra factura añadiremos el IVA español. (A no ser que sean productos o servicios electrónicos, que irán gravados con el IVA del país de destino)

Si importamos o compramos bienes y servicios será al revés, la factura nos vendrá con el IVA del país de origen. Cuando el volumen de la operación es importante, se hacen las gestiones correspondientes para que la Hacienda de ese país nos devuelva el IVA pagado, si no es un importe elevado se considera mayor coste de adquisición y se deduce como gasto.

Respecto a la manera de afectar este tipo de operaciones a las diferentes obligaciones tributarias (modelos, pagos..), Gipuzkoautonomo se encarga de todo, es suficiente con que vosotros sepáis y entendáis el criterio que se sigue con el IVA en este tipo de operaciones.

En unos días publicaremos un breve artículo sobre los aspectos principales de las operaciones a nivel internacional, las que se dan con clientes y proveedores de fuera de la Unión Europea.

 

Deja tu comentario

Arrastrar para verificar
(default) 3060 queries took 4036 ms
NrQueryErrorAffectedNum. rowsTook (ms)
1SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1118
2SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 25 AND `language_id` = 2 LIMIT 1111
3SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
4SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 25 AND `language_id` = 2 LIMIT 1112
5SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
6SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 25 AND `language_id` = 2 LIMIT 1111
7SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
8SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 25 AND `language_id` = 2 LIMIT 1112
9SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
10SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 24 AND `language_id` = 2 LIMIT 1111
11SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
12SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 24 AND `language_id` = 2 LIMIT 1111
13SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
14SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 24 AND `language_id` = 2 LIMIT 1113
15SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
16SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 24 AND `language_id` = 2 LIMIT 1110
17SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
18SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 23 AND `language_id` = 2 LIMIT 1111
19SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
20SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 23 AND `language_id` = 2 LIMIT 1112
21SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
22SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 23 AND `language_id` = 2 LIMIT 1114
23SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
24SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 23 AND `language_id` = 2 LIMIT 1114
25SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
26SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 22 AND `language_id` = 2 LIMIT 1113
27SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
28SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 22 AND `language_id` = 2 LIMIT 1111
29SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
30SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 22 AND `language_id` = 2 LIMIT 1111
31SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
32SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 22 AND `language_id` = 2 LIMIT 1116
33SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
34SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 21 AND `language_id` = 2 LIMIT 1113
35SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
36SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 21 AND `language_id` = 2 LIMIT 1112
37SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
38SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 21 AND `language_id` = 2 LIMIT 1115
39SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
40SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 21 AND `language_id` = 2 LIMIT 1113
41SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
42SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 20 AND `language_id` = 2 LIMIT 1114
43SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
44SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 20 AND `language_id` = 2 LIMIT 1114
45SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
46SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 20 AND `language_id` = 2 LIMIT 1111
47SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
48SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 20 AND `language_id` = 2 LIMIT 1114
49SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
50SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 19 AND `language_id` = 2 LIMIT 1113
51SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
52SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 19 AND `language_id` = 2 LIMIT 1113
53SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
54SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 19 AND `language_id` = 2 LIMIT 1113
55SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
56SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 19 AND `language_id` = 2 LIMIT 1112
57SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
58SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1114
59SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
60SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1116
61SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
62SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1115
63SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
64SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 18 AND `language_id` = 2 LIMIT 1112
65SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
66SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 11113
67SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
68SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1117
69SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
70SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1115
71SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
72SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1110
73SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 11112
74SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 16 AND `language_id` = 2 LIMIT 1110
75SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
76SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 16 AND `language_id` = 2 LIMIT 1113
77SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1117
78SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 16 AND `language_id` = 2 LIMIT 1110
79SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
80SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 16 AND `language_id` = 2 LIMIT 1113
81SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
82SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 15 AND `language_id` = 2 LIMIT 1110
83SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
84SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 15 AND `language_id` = 2 LIMIT 1116
85SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
86SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 15 AND `language_id` = 2 LIMIT 1116
87SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
88SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 15 AND `language_id` = 2 LIMIT 1114
89SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
90SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 14 AND `language_id` = 2 LIMIT 1111
91SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
92SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 14 AND `language_id` = 2 LIMIT 1116
93SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
94SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 14 AND `language_id` = 2 LIMIT 1116
95SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
96SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 14 AND `language_id` = 2 LIMIT 1113
97SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
98SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 13 AND `language_id` = 2 LIMIT 1115
99SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
100SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 13 AND `language_id` = 2 LIMIT 1114
101SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
102SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 13 AND `language_id` = 2 LIMIT 1119
103SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
104SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 13 AND `language_id` = 2 LIMIT 1118
105SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
106SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1113
107SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
108SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1117
109SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1117
110SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1112
111SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
112SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 9 AND `language_id` = 2 LIMIT 1114
113SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
114SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1114
115SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
116SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1111
117SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1116
118SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1113
119SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
120SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
121SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
122SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
123SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
124SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1112
125SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
126SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1112
127SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
128SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1113
129SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
130SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1116
131SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
132SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
133SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
134SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
135SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
136SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1112
137SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
138SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
139SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
140SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1116
141SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
142SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
143SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
144SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1111
145SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
146SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
147SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
148SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
149SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
150SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
151SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
152SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
154SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
155SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
156SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
157SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
158SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1114
159SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
160SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
161SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
162SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
164SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
165SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
166SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
167SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
168SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
169SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
170SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
171SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
172SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
173SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
174SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
175SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
176SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
177SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
178SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
179SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
180SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
181SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1115
182SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
183SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
184SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
185SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
186SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
187SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
188SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
189SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
190SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
191SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
192SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
193SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
194SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112
195SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1113
196SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
197SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
198SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1111
199SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
200SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1112