Utiliza los armadores REPLACE / CAST / CAST Y ROUND
--- Tarifas Nominales de Paquetes select cod_cla as 'Código Paquete', descrcla as 'Nombre Tecnico_Pack', descrcomint as 'Nombre en Factura (DATOS - GIGARED)', descrcomer as 'Nombre en Factura (TV - GIGACABLE)', replace(cast(cast(importe as numeric (10,2)) as varchar(12)),'.',',') as 'Importe Actual (S/IVA)', replace(cast(cast(round(importe*1.21,2) as numeric (10,2)) as varchar(12)),'.',',') as 'Importe Actual (C/IVA)' from clasaboc where fecbaja='1900-01-01' order by descrcla
--- Tarifas de Servicios select datcodserv as 'Código Servicio', descr as 'Nombre Técnico', Descr1 as 'Nombre Comercial', replace(cast(cast(impser as numeric (10,2)) as varchar(12)),'.',',') as 'Importe Actual (S/IVA)', replace(cast(cast(round(impser*1.21,2) as numeric (10,2)) as varchar(12)),'.',',') as 'Importe Actual (C/IVA)' from servicio where fecbaja='1900-01-01' and impser<>0 order by descr1
--- Tarifas por Categoría y Paquete
Select
ct.codcat as 'Código categoría',
ct.desccat as 'Categoría',
cb.descrcla as 'Pack',
replace(cast(cast(round(cb.importe*1.21,2) as numeric (10,2)) as varchar(12)),'.',',') as 'Importe Nominal Actual',
replace(cast(cast(round((pq.porpaq*cb.importe*1.21)/100,2) as numeric (10,2)) as varchar(12)),'.',',') as 'Importe Actual en Categoría'
from PAQCAT pq, clasaboc cb, categor ct
where pq.porpaq<100.0000 and pq.cod_cla=cb.cod_cla and ct.codcat= pq.codcat and ct.fecbaja=''
and ct.codcat not in ('11','17','7','12','14','13','9','2','30','32')
order by ct.desccat