Memory Mix taps by Agape.

https://www.agapedesign.it/en-GB/families/memory-mix/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

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