SPC is also referred to as luxury vinyl flooring and is the most durable waterproof vinyl flooring option in the marketplace. With similar construction to WPC flooring, it comes with a tougher core known as Stone Plastic/Polymer Composite (SPC), so it can be installed over almost any existing hard surface subfloor.

Being very sturdy, however, means that SPC is a little less comfortable than WPC flooring and is slightly colder, as the more rigid core doesn't hold as much heat.