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A physical person inquired whether the construction of a pool, carried out concurrently with the self-promotion of their home, could apply the reduced 10% tax rate. The DGT responded that pool construction does not fall within the concept of annexes or complementary services of the property for this purpose.
Cuestión planteada Se cuestiona a efectos del Impuesto sobre el Valor Añadido, si la construcción de la piscina se encuentra sujeta al tipo impositivo reducido del 10 por ciento regulado en el artículo 91.Uno.3.1º de la Ley 37/1992
La construcción de piscinas o instalaciones deportivas tributa al tipo general del 21% de IVA, aunque se contraten directamente con el promotor de una edificación. Esta exclusión es aplicable tanto para comunidades de propietarios como para propietarios individuales de viviendas unifamiliares. El tipo reducido del 10% no se extiende a este tipo de obras.
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