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V0683-26 26 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autopromoción

Construction of a pool subject to general 21% VAT rate

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.

The question raised

It is questioned for the purposes of Value Added Tax whether the construction of the swimming pool is subject to the reduced tax rate of 10 percent regulated in Article 91.One.3.1º of Law 37/1992

The DGT's ruling

The construction of swimming pools or sports facilities is taxed at the general VAT rate of 21%, regardless of whether they are contracted directly with the developer of a building. This exclusion remains even if the pool is constructed for a community of owners or for the owner of a single-family home. The reduced rate of 10% does not extend to this type of work.

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