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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Gym subsidies count as work income; health ones exempt under strict conditions
V1603-26
VAT exemption for physiotherapy courses depends on whether they are provided as a professional or a business
V1823-22
Rehabilitation services provided by physiotherapists are VAT exempt if for therapeutic purposes
V1152-22
0% VAT rate does not apply to medical supplies purchased by physiotherapists or physiotherapy clinics
V2583-21
Rehabilitation services provided by physiotherapists are exempt from VAT
V1703-21
Supply of medical materials by a physiotherapist follows healthcare taxation if ancillary
V0154-21
Professional bodies may apply zero-rate VAT on medical supplies if the product is listed in the Annex
V2652-20
Private practitioners cannot apply zero-rate VAT to the purchase of medical supplies
V2650-20
Physiotherapy and therapeutic gymnastics services are VAT exempt if intended for diagnosis, prevention, or treatment
V1139-20
Expenses for passenger cars cannot be deducted if used for private purposes
V2601-19
Obligation to file Form 390 depends on whether only exempt operations or VAT-taxable operations are carried out
V0236-19
Nutrition services for disease diagnosis, prevention or treatment are exempt from VAT
V2856-18
Physiotherapy services for diagnosis, prevention or treatment of diseases are exempt from VAT
V0225-18
No VAT applies to equine physiotherapy for a foreign business with no Spanish establishment
V0205-18
The €22,000 threshold for declaring income from a single legal entity remains unchanged
V1444-17
Therapeutic gymnastics provided by physiotherapists is VAT exempt, but Pilates is taxed at 21%
V1190-17
The classification of payments to a collaborator depends on whether an employment or commercial relationship exists
V2949-15
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