How a pool affects ENFIA and what decides its category

How the pool enters ENFIA

ENFIA is calculated from what you have declared on the E9 property return: the square metres of each building, the location of the property and various coefficients. The pool is declared there with its surface area and in one of three categories. The category decides how much of that surface area weighs on the tax. You will find the declaration process in our article on pools on the E9 return.

The three categories

To give you an idea: for a 40 m² pool, a 50% reduction means a charge equal to 20 m² with no reduction, while a 90% reduction means a charge equal to 4 m². The reduction applies only to the pool's surface area; the house is calculated on its own details. The larger the pool, the more the difference between the categories shows in the final bill, so for large pools the correct classification matters even more.

What determines the category

The category is not the owner's choice in order to pay less. It must match the actual situation and be backed by documents. Your accountant, with help from your engineer where needed, usually looks at:

• The pool's documents: whether it was built with a building permit or a small-scale works approval and how it is described on the drawings.
• Its location: whether it is outdoor or indoor, in the garden or on top of a building.
• Ownership: whether it belongs to one home or is shared, as in an apartment block.
• Use: whether it is private or part of a business, such as a hotel or rental rooms.

The right category comes from the combination of these. Two pools of the same size may be declared differently because their documents or their use differ. That is why it is worth keeping your pool file and giving it to your accountant before the declaration.

When something was not declared correctly

• A pool that was never declared: your accountant looks at how to declare it now and what that means for previous years.
• Wrong category or square metres: these are usually corrected with an amended E9 return, as long as there are documents to support the correction.
• Change of use: if the house starts or stops operating as guest accommodation, tell your accountant.
• Renovation that changes the dimensions: when the pool's square metres change, the declaration changes too.

ENFIA and deemed living expenses: two different things

ENFIA is a tax on ownership and depends on the pool's category. The pool's deemed living expenses are calculated separately, with amounts per m², and relate to your income tax return. A pool can have a large ENFIA reduction and add deemed living expenses at the same time, which is why the two are looked at together when you decide on the size of the pool.

General information, not tax advice. Your accountant and engineer confirm the category and the calculation for your property.

Questions

See also