Deemed living expenses for a pool: how they are calculated

What deemed living expenses are

Deemed living expenses (a tax presumption, τεκμήρια διαβίωσης) are amounts that the law treats as the minimum annual spending for certain assets, such as a home, a car and a pool. In general, your declared income is compared with the total of these amounts. If it falls short, the difference may be taxed, unless it is covered in ways that the legislation recognizes. How this works in your own tax return is something your accountant looks at.

The calculation

• Outdoor pool, up to 60 m²: €160 for every m².
• Outdoor pool, every m² above 60: €320.
• Indoor pool: the amounts are doubled, i.e. €320 per m² up to 60 m² and €640 for each additional m².

The calculation is tiered: the first 60 m² always count at the lower amount and only the extra square metres at the higher one. An outdoor pool of 72 m² is not calculated entirely at €320 per m², but as 60 × €160 plus 12 × €320.

What it means for typical pools

The amount is an annual deemed expense, not a tax you pay. For most private garden pools, the outdoor pool calculation applies. All pools under 50 m², that is, those built with a small-scale works approval, stay in the lower tier by definition, so the deemed expense rises in direct proportion to the surface area. Your accountant calculates the exact amount for your pool based on the water surface area. If you are torn between two sizes, ask them for the calculation for both before you decide. See all prefab pool sizes.

Special cases

Demountable pools

Deemed living expenses also apply to demountable pools. The fact that a pool can be put up and taken down does not exempt it. Your accountant confirms exactly which pools fall under this; it is worth looking at the comparison with a shop-bought removable pool from this angle too.

Pools in a business

Pools used in a business activity, such as hotels and rental rooms, do not add deemed living expenses for the owner. If you let your house to guests for short stays, ask your accountant whether your activity is treated this way. See also pools at short-term rental homes.

Shared pools

For a pool in an apartment block or a complex, how the deemed expense is split between the co-owners is a matter for your accountant. For declaring by co-ownership share, see pools on the E9 return.

What to consider at the design stage

• The deemed expense follows the surface area: a few square metres less on the drawing mean a lower deemed expense every year, for as long as the pool exists.
• Depth is not part of the calculation; 1.10 or 1.50 m panels give the same deemed expense for the same surface area.
• Above 60 m², every additional m² counts double.
• Deemed living expenses are different from ENFIA, which depends on the category of the pool.

General information, not tax advice. Your accountant confirms the current amounts and how they apply in your case.

Questions

See also