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V0483-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

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.

The question raised

Cuestión planteada Tipo impositivo aplicable en cada caso.

The DGT's ruling

El tipo reducido del 10% procede en ejecuciones de obra para construcción o rehabilitación de edificios destinados principalmente a viviendas, cuando el contrato se formaliza directamente entre promotor y contratista. Este criterio incluye la autopromoción de viviendas por particulares. No obstante, la construcción de piscinas no se considera parte de la edificación destinada a vivienda, por lo que tributa al tipo general del 21%.

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