No, but you pay an average of 40% income tax, 25% VAT, 150% on cars (+ 25% VAT) and the European gasoline tax. The result is that the tax system disincentivizes these types of transactions when you can not deduct the costs in your personal tax bill.

Said in another way: you don't pay income tax when you paint your own house.

Got it the formula is to figure out the tax reduction for doing one's own labor at an established rate.

This is interesting, do you have some resources on this? (Sorry, I am just a computer scientist with an interest in economics, so I don't know the established theories)

My outsider view is the desire to account for all labor output. If the labor of painting one's own house goes un-accounted for it distorts the view of the current state of the economy.