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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 83 results.
Rental of property for exclusive residential use exempt from VAT
V5199-26
Cinturón for care assistants falls under 21% VAT rate
V1402-26
10% VAT rate applies to bathroom support items
V1223-26
Repair and maintenance costs deductible as rental income from real estate
V1197-26
4% VAT rate available for vehicle purchase with prior AEAT approval
V0704-26
Hospital beds are taxed at 21% VAT as they are not included in the annex of products with a reduced rate
V2360-25
Purchase of hyperbaric camera subject to 21% VAT rate
V2302-25
The ergonomic cane for persons with reduced mobility is taxed at the general VAT rate of 21%
V2213-25
Wheelchairs for persons with disabilities may be subject to a 10% VAT rate depending on their objective characteristics
V1942-25
Lifts for disabled persons subject to 10% VAT
V1941-25
Vibroacoustic stages and adapted switches must pay 21% rate
V1866-25
10% VAT rate applies to multi-legged walking sticks for people with reduced mobility
V1880-25
Aplicación de los tipos reducidos del 10% y 4% de IVA en productos sanitarios y ortesis
V1349-25
Rail ticket discounts for employees are deemed species remuneration subject to IRPF
V0433-25
Adapted cup with lid, spout and handle subject to 21% VAT
V2579-24
Reduced 10% VAT rate applies to 'odorless chair' and other hygiene support products
V2581-24
21% VAT rate applied to adapted spoons for people with reduced mobility
V2577-24
Self-consumption of real estate development property for personal use is subject to VAT
V2538-24
Purchase of residential property by a diplomat for personal use is not exempt from VAT or ITPAJD
V2430-24
ECMO life support systems subject to 21% VAT as they are not for personal and exclusive use
V1692-24
10% VAT rate applies to external pacemakers if classified as surgical implants, but not to ablation equipment
V0640-24
Standard 21% VAT rate applies to articulated bed mattresses
V2965-23
Leasing of tourist apartments may be subject to VAT depending on the activity and services provided
V2522-23
4% VAT rate applies to transfer chairs for persons with a disability degree of 33% or higher
V2151-23
Bed rails are taxed at the general VAT rate of 21%
V2016-23
Products for multi-sensory stimulation rooms taxed at 21%, except hoists for moving persons with disabilities
V1929-23
10% reduced VAT rate applies to neuromodulation suits if used as functional stimulators for people with disabilities
V1920-23
The company is an entrepreneur due to hunting exploitation, but not due to the partner's recreational use
V1893-23
VAT rate of 10% for injury reduction vs 21% for injury prevention
V1359-23
Selling a recreational craft generates a capital gain or loss for Personal Income Tax purposes
V1321-23
Sale of a private aircraft generates a capital gain included in the savings tax base
V0234-23
Vehicle expenses may only be deductible if used exclusively for professional activities
V0167-23
VAT rate for defibrillator vests depends on Combined Nomenclature classification or status as prosthesis or orthosis
V2331-22
Sale of a property built for an administrator's personal use is not subject to VAT
V2148-22
Wheelchair ponchos subject to the standard 21% VAT rate
V2077-22
Walking sticks with seats subject to 21% VAT as they do not qualify for the reduced rate
V2019-22
10% reduced VAT rate applies to neuromodulation suits if used as functional stimulators for personal use
V2014-22
Automatic entry and exit systems in buildings are taxed at 21% VAT
V1954-22
Wheelchair repairs and certain spare parts subject to 21% VAT
V0757-22
21% VAT rate applied to toilet seats for persons with disabilities
V0725-22
Neuromodulation suit subject to 21% VAT rate due to failure to meet exclusive use requirement
V0432-22
VAT rate for radiotherapy equipment may be 10% if for the personal and exclusive use of persons with disabilities
V0401-22
21% standard VAT rate applies to insulin pump fastening straps
V0308-22
VAT on 'Androvacuum' erectile dysfunction device set at 21%
V0269-22
Stereotactic radiosurgery systems must be taxed at the standard 21% VAT rate
V0226-22
Reduced VAT rate of 10% applies to anti-decubitus cushions for wheelchairs
V0227-22
Adjustable bed backrests for people with reduced mobility taxed at 21% VAT
V0204-22
Urinals and urine and faeces collection products subject to 21% VAT
V0208-22
The 10% VAT rate applies only to specific mobility aid products detailed by law
V0207-22
Reduced 10% VAT rate applied to certain hygiene aids; 21% rate for toilet stools
V0186-22
The 4% rate applies to prostheses, orthoses, and implants for persons with a disability equal to or greater than 33%
V0190-22
10% reduced VAT rate applies to long-handled shoehorns and shoehorns, but not to stocking aids
V0188-22
The 10% VAT rate applies to the PRIMUS product only if it qualifies as a prosthesis, orthosis, or orthoprosthesis
V3219-21
The PESARIO GELLHORN product shall be taxed at 10% VAT if it is classified as a surgical implant and meets objective requirements
V3218-21
Bone regeneration equipment using electromagnetic fields subject to the standard 21% VAT rate
V2131-21
Lifting platforms taxed at 21%, unless installed as renovation works in dwellings at 10%
V1690-21
Cycle ergometers for treating physical impairments subject to 21% VAT as they are not listed in the assistive products annex
V1358-21
21% standard VAT rate applies to event tracking devices for people with low vision or hearing impairment
V3345-20
Input VAT cannot be deducted on the self-promotion of a property for private use
V3051-20
Shower cubicles for persons with reduced mobility subject to the 21% standard VAT rate
V2664-20
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