Swimming pool declaration: what are the formalities?

Building a swimming pool requires compliance with a certain number of rules. Indeed, in certain situations, the owner will have to make a swimming pool declaration or a building permit application and subsequently a declaration to the tax authorities. Zoom in on the regulations for swimming pool construction and on the taxation of a swimming pool!

Declaration of works

The declaration of swimming pool works essentially depends on the size of the swimming pool. It is done using the cerfa 13 703*06 form.

The swimming pool declaration is not necessary for small pools, in-ground or above-ground, covered or not, of less than 10 m². Similarly, for above-ground pools between 10 and 100 m², installed less than three months in the year, the swimming pool construction regulations do not make it mandatory, but the taxation of a swimming pool remains applicable. The swimming pool declaration is mandatory for in-ground pools between 10 and 100 m².

Building permit

Instead of a declaration of swimming pool works, a building permit may be necessary. The application is made using the cerfa document n°13 406*06.

A building permit is required for all outdoor swimming pools larger than 100 m². However, it is not necessary (rather a swimming pool declaration) if the swimming pool is built inside a building and does not change its exterior appearance.

Declaration to the tax authorities

The regulation of swimming pool construction is not the only important aspect, the taxation of a swimming pool is also important. Indeed, the construction of a swimming pool can impact both the housing tax and the property tax. Thus, in addition to the declaration of swimming pool work , it is necessary to make a swimming pool declaration to the tax authorities.

The declaration must be made via a form bearing the reference 6 704 model IL, within 90 days following the completion of the work. A two-year exemption from property tax may, however, be granted to the owner.