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V4322-16 6 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Construction of a swimming pool subject to the standard 21% VAT rate

A query was raised regarding whether the construction of a swimming pool by a self-builder of a single-family dwelling could qualify for the reduced VAT rate. The Directorate General for Taxes (DGT) ruled that such works must be taxed at the standard rate.

The question raised

Question posed: Applicable tax rate for the construction of the swimming pool by the developer.

The DGT's ruling

Works executed for the construction of swimming pools are taxed at the general tax rate of 21%. This application of the general rate is maintained even if the swimming pool is contracted directly with the developer of a building or is for a single-family dwelling.

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