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A query was raised regarding whether the construction of swimming pools in private dwellings or communities qualifies for the 10% reduced VAT rate and the reverse charge mechanism. The DGT ruled that swimming pools are not considered part of the dwelling for the purposes of the reduced rate; however, they do allow for the reverse charge mechanism provided that the requirements for construction works are met.
Question posed: Whether the construction of a swimming pool linked to a single-family dwelling or a community of property owners can be considered a construction project and give rise to the application of the reverse charge mechanism and the reduced VAT rate.
Works executed for the construction of swimming pools are taxed at the general rate of 21%, as they are not included in the concept of housing or annexes for the reduced rate. However, the reverse charge mechanism applies to invoices issued to construction developers, provided that the requirements for works execution are met and the recipient is a businessperson or professional.
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