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V2207-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

Renovations to swimming pools or sports facilities subject to the 21% standard VAT rate

A homeowners' association enquired about the VAT rate applicable to swimming pool renovation works. The Directorate-General for Traffic (DGT) ruled that these works are not considered residential dwellings or parts of residential buildings, and therefore must be taxed at the standard rate.

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2022-10-21PublishedPublished 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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