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V0859-25 ·22 May 2025 ·consulta-vinculante Medium impact
Tax

Self-administered intravenous therapy must be taxed under IAE section 836

A nurse asks which IAE category applies to providing intravenous therapy services. The DGT rules that, as a personal, unorganised activity, it falls under IAE section 836 of Part II.

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2025-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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