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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Silicone eye oil taxed at 10% if pharmaceutical or implantable
V1403-26
10% VAT applies to health products if classified as dietary supplements
V1120-26
Cream for anal mucosa taxed at 21% due to non-medical status
V0777-26
The VAT rate applicable to plasma preparation products depends on their classification and use
V2002-25
Balloon catheter subject to 10% VAT if classified as implant
V0402-25
Disposable vaginal specula taxed at 21% VAT as they do not qualify for the reduced rate
V2074-24
VAT rate of 4% for medicinal products or 21% otherwise
V0638-24
COVID-19 self-test kits subject to 21% VAT from 1 July 2023
V2845-23
Intravesical hyaluronic acid subject to reduced 10% VAT rate
V1930-23
The leasing or assignment of sports facilities to a football club is taxed at 21% VAT
V0903-23
10% VAT rate depends on whether diagnostic device falls under CN Chapter 30 or meets requirements for persons with disabilities
V2126-22
The reduced rate of 10% applies to pharmaceutical products of CN 30 that are for direct consumer use
V1957-22
VAT rate for sodium hyaluronate gel depends on its Combined Nomenclature classification
V0884-22
Reduced 10% VAT rate applied to hyaluronic acid implants and certain pharmaceutical products
V0370-22
10% reduced VAT rate applies to gel if it meets pharmaceutical product requirements of CN 30
V0369-22
VAT rate for Chapter 30 ointments depends on whether they are medicines or pharmaceutical products
V2146-21
Hydroalcoholic gel subject to 10% VAT if classified under CN 30 and meeting direct use requirements
V1324-21
10% reduced VAT rate applies to non-medicinal hydrating eye drops
V0087-21
The 10% VAT rate applies to certain medical devices, such as Hemospray or incontinence catheters, if specific requirements are met
V2665-20
10% reduced VAT rate applies to human antiseptics meeting Combined Nomenclature and direct use requirements
V1218-20
Se aplica el tipo reducido del 10% al apósito líquido para herpes labial incluido en la NC 30059099
V2704-18
El producto sanitario para limpieza pulmonar tributará al 10% de IVA si cumple los requisitos de la Nomenclatura Combinada
V1941-18
El suero fisiológico al 0,9% tributará al 10% de IVA si cumple los requisitos de productos farmacéuticos de la NC 30
V1063-18
60% Income Tax reduction applicable if property is used as the tenant's primary residence
V2852-15
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