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V1461-26 ·10 June 2026 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT applies to housing construction and integrated elements, not pools

A physical person enquires about the applicable VAT rate for the construction of their home and complementary works such as a pool, wardrobes and stove. The DGT determines that construction and integrated elements are subject to 10% VAT, while pools are subject to 21% VAT.

In 6 key points

Lifecycle

2026-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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