Published in INFORMA 2022
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145249-RATES: Pharmacy AND TEST OF ANTIGENSThe activity of pharmacy offices is classified under section 652,1 of the first section-Pharmacies: Retail sale of medications, medical and personal hygiene products. The professional exercise of the clinical pharmaceutical analyst is expressly excluded under this heading. For this reason, the pharmaceutical professional and the holder of a pharmacy, who is registered under section 652,1 of the first and it also carries out antigen tests for the diagnosis of SARS COV-2 infection, it must also be included in the group registered 835 of the second section of the -Farmacéuti- Rates.
145250-RATES: Rehabilitation DUE TO PHYSIOTHERAPEUTAThe activity consisting of providing physiotherapy services, provided by physiotherapists in a centre for the rehabilitation of people, is classified as section 942,9-Other non-classified healthcare services in this group. 1 However, any activity involving the provision of physiotherapy services that is considered a sports activity and, not a therapeutic treatment of rehabilitation provided by a healthcare professional, the section 967,2 of the first section-Schools and services for the improvement of the deportation.