Limon by Agape.

https://www.agapedesign.it/en-GB/families/limon/taps-and-shower-heads 

The archive contains the following models:
Single-hole basin mixer
Washbasin tap with dual control
Built-in washbasin mixer tap
Basin mixer for single-hole tap
Washbasin tap set designed to fit three holes
Thermostatic bathtub tap
Built in thermostatic tap unit
Floor mounted bathtub tap with dual control

The model is available in several finishes.
Materials used - Corona Legacy.
To smooth the model better, you can apply the TurboSmooth modifier.