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V2828-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Pool renovations taxed at 21% VAT and garden works at 10% if requirements are met

A pool renovation company has enquired whether the reduced VAT rate can be applied to various works carried out for residential communities. The Directorate-General for Taxes (DGT) clarifies that swimming pools are always subject to the standard rate and details the specific conditions required to apply the reduced rate to gardens, toilets, or building renovations.

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2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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