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V1461-26 10 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT applies to housing construction and integrated elements, not pools

A physical person enquires about the applicable VAT rate for the construction of their home and complementary works such as a pool, wardrobes and stove. The DGT determines that construction and integrated elements are subject to 10% VAT, while pools are subject to 21% VAT.

The question raised

Question posed: Type of Value Added Tax applicable to the operations subject to consultation.

The DGT's ruling

Works executed for the construction or rehabilitation of buildings intended for residential use are taxed at 10% if they are formalized directly between the developer and the contractor. Suitability for residential use is determined by the objective design and construction characteristics, without the requirement of a certificate of occupancy. Built-in wardrobes, kitchen furniture, and integrated stoves are also taxed at 10% if they are carried out in conjunction with the works. The construction of a swimming pool is taxed at the general rate of 21% as it is an installation of a sporting nature.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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