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MEDIUM
FISCAL

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

V0859-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0859-25
Published
22 May 2025

Summary

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.

In 6 key points

Lifecycle

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

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