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V0483-18 ·22 February 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to house construction, but 21% applies to swimming pool construction

An individual has requested clarification on the VAT rate applicable to the construction of a single-family home and specific elements such as a swimming pool. The DGT has ruled that while the construction of the dwelling is subject to the reduced 10% rate, the construction of the swimming pool is subject to the standard 21% rate.

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Lifecycle

2018-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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