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V1584-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Construction of a swimming pool subject to the standard 21% VAT rate

A developer has requested clarification on the VAT rate applicable to the construction of a swimming pool in a single-family home being built simultaneously with the property. The DGT has ruled that, although the dwelling itself may qualify for a reduced rate, the swimming pool must be taxed at the standard rate.

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2018-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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