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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 35 results.
Circonia discs for dental prostheses subject to 21% VAT
V0236-26
Gastos of a tourist vehicle cannot be deducted if used for private purposes
V2122-25
El tipo de IVA aplicable a ortesis y equipos médicos puede ser del 10% o del 4% según la normativa
V1348-25
Aplicación de los tipos reducidos del 10% y 4% de IVA en productos sanitarios y ortesis
V1349-25
The purchase and sale of dental aligners by a commercial intermediary is subject to VAT
V0059-25
Deliveries of dental prostheses manufactured by dental technicians are exempt from VAT
V1865-24
10% VAT rate applied to special orthoprostheses and 4% to prostheses for persons with disabilities
V3095-23
Titanium ligation clips may qualify for 10% VAT if classified as surgical implants and meet design requirements
V2821-23
Marketing of surgical implants and instruments classified under heading 619.2 of the IAE
V1721-23
Dental prosthesis imports are VAT exempt when supplied by authorised professionals
V2537-22
VAT rate for defibrillator vests depends on Combined Nomenclature classification or status as prosthesis or orthosis
V2331-22
Supply of prostheses or surgical materials is VAT exempt if ancillary to medical assistance
V0812-22
VAT applies to the design and milling of semi-finished products for dental prostheses
V0434-22
The 4% rate applies to prostheses, orthoses, and implants for persons with a disability equal to or greater than 33%
V0190-22
The 10% VAT rate applies to the PRIMUS product only if it qualifies as a prosthesis, orthosis, or orthoprosthesis
V3219-21
Maxillary orthopaedic imports may be VAT-exempt under certain conditions
V2840-21
Import and supply of dental prostheses may be VAT exempt if carried out by qualified professionals
V2309-21
Orthodontic service invoices must specify that the transaction is subject to and exempt from VAT
V2126-21
VAT exemption applies to dental prostheses supplied by qualified dental technicians
V1363-21
10% VAT rate applies to replacement of prescription eyeglass lenses
V0400-21
Removable hair prostheses are not considered surgical implants as they are not implanted in the body
V2884-20
4% VAT rate applies to the sale of hearing aids to persons with a disability of 33% or higher
V1527-20
VAT exemption applies to supplies and imports of dental prostheses by authorised dental technicians
V1268-20
Local authority social grants taxed as employment income, except for specific health assistance
V1092-20
Hair prostheses and aesthetic implantation subject to 21% VAT
V0959-20
Training courses only exempt from VAT if subjects are part of a formal curriculum
V3500-19
Supply of clear dental aligners is VAT exempt when carried out by a qualified dental technician
V3173-19
Delivery of prostheses by a podiatrist is VAT exempt if ancillary to healthcare services
V3079-19
Los tratamientos de alopecia con fines estéticos tributan al 21% de IVA
V2687-18
Grants for glasses, prosthetics or hearing aids are non-taxable if used for health restoration and not covered by the Health Service
V2526-18
El tipo impositivo de productos sanitarios dependerá de si se califican como prótesis, ortesis o implantes
V2275-18
Joint ownerships continue to be taxed under Personal Income Tax rather than Corporate Tax
V2168-16
Dental prostheses and dental materials manufactured in the Canary Islands qualify for tax relief
V3076-14
Dental professionals in the Canary Islands cannot claim tax relief for the production of tangible goods
V2058-14
Exemption from personal injury compensation requires judicial oversight of out-of-court settlements
V0376-14
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