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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 32 results.
Cinturón for care assistants falls under 21% VAT rate
V1402-26
Silicone eye oil taxed at 10% if pharmaceutical or implantable
V1403-26
Hand-painted fans may be subject to 10% VAT if considered art objects
V1224-26
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 applicable tax rate for patient transfer belts is 21% VAT
V2216-25
The VAT rate applicable to plasma preparation products depends on their classification and use
V2002-25
Reverse charge mechanism applies to the supply of plastic waste, scraps or cuttings
V0872-24
The application of the reverse charge mechanism for the taxable person on waste is subject to the classification of materials according to the Customs Tariff
V1486-23
La inversión del sujeto pasivo se aplica si el plástico triturado está incluido en la Nomenclatura Combinada
V0495-23
Silver cyanide investment depends on COMCODE classification
V1664-22
El tipo del 0% de IVA en material sanitario del RD-ley 15/2020 requiere destinatarios específicos (entidades públicas, clínicas o entidades sociales)
V2242-20
El tipo del 0% de IVA para material sanitario requiere que el destinatario sea entidad de Derecho Público, clínica, centro hospitalario o entidad privada de carácter social
V2217-20
La inversión del sujeto pasivo se aplica a metales férricos según la nomenclatura, pero no a la madera
V0155-20
La inversión del sujeto pasivo se aplica a los bienes incluidos en la nomenclatura de residuos o desechos
V2641-19
La inversión del sujeto pasivo depende de la inclusión de los metales en la Nomenclatura Combinada
V1641-19
Investment of the passive party applies to mobile phones, consoles, portables and tablets under specific conditions
V1051-19
La inversión del sujeto pasivo en ordenadores portátiles es aplicable si el destinatario es un empresario o profesional revendedor
V1003-18
Inversion of the passive party applies to silver powder, crude or semi-milled deliveries
V0356-18
Subject passive investment depends on classification in Combined Nomenclature
V1061-17
Imposibilidad de deducir cuotas de IVA repercutidas indebidamente cuando debe aplicarse la inversión del sujeto pasivo
V1038-17
The passive investor's investment depends on tariff classification of certain electronic products
V0947-17
La inversión del sujeto pasivo se aplica en entregas de residuos si estos se encuentran incluidos en la Nomenclatura Combinada citada
V0443-17
No application of passive subject inversion to smartwatch delivery
V4576-16
Passive subject inversion applies to silver delivery in bulk or semi-milled form
V1022-16
Inversion of the passive party applies to silver powder, crude and semi-milled deliveries
V0918-16
Inversion of the passive party applies to bar silver, powder or semi-milled forms
V0653-16
Application of passive investor investment in deliveries of silver in bulk, powder or semi-milled form
V0057-16
Passive investor investment applies only to devices falling under specific tariff classifications
V3716-15
Aplicación de la inversión del sujeto pasivo en la entrega de ordenadores portátiles y tabletas digitales
V3221-15
La inversión del sujeto pasivo se aplica a la reventa de ordenadores portátiles y tabletas digitales bajo ciertos límites
V3217-15
Inversion of the passive party applies to deliveries of silver powder, in bulk or semi-processed
V2315-15
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