Recreational building means a building intended for recreational purposes. It can be an individual recreational facility (own cottage or cottage) or a collective facility in the form of a hotel or guesthouse that provides services to participants.
Recreational facility from the point of view of the law
From the point of view of the law, buildings for recreation are considered to be such buildings whose appearance and volumetric parameters allow recreation. A family recreation building may have one underground floor, two above-ground floors and an attic.
Will you be building a holiday home yet?
You may be interested to know that according to §48a, paragraph 1 of the VAT Act and §121, paragraph 1 of Act No. 40/1964 Coll., the Civil Code, you can apply a reduced VAT rate of 15% instead of 21% only if the construction and assembly works are carried out on an object that is an accessory to a family house or apartment and meets the definition of social housing.