There are a number of rules to be observed when building a swimming pool. In certain situations, the owner will have to declare the pool or apply for planning permission, and then file a declaration with the tax authorities. Here’s a closer look at pool construction regulations and taxation!

Declaration of work

The size of the pool is a key factor in the declaration of works. This is done using the cerfa 13 703*06 form.

A pool declaration is not required for small pools, in-ground or above-ground, covered or uncovered, measuring less than 10 m². Similarly, for above-ground pools between 10 and 100 m², installed for less than three months of the year, pool construction regulations do not make it compulsory, but the taxation of a pool remains applicable. Pool declarations are compulsory for in-ground pools between 10 and 100 m².

Building permits

A building permit may be required instead of a declaration of work for a swimming pool. The application is made using cerfa document n°13 406*06.

All outdoor swimming pools over 100 m² require planning permission. On the other hand, if the pool is built inside a building and does not alter its external appearance, a pool declaration is not required.

Tax declaration

Not only are pool construction regulations important, but so is the taxation of a pool. The construction of a swimming pool can have an impact on both property and council tax. So, in addition to declaring work on your pool, you’ll need to file a pool declaration with the tax authorities.

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

pool taxation

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