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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could claim an energy efficiency tax deduction for installing solar panels on a home with an 'A' rating. The DGT ruled that the deduction under section 3 of the 50th additional provision of the Personal Income Tax Law (LIRPF) is applicable, provided the energy improvement requirements are met.
This ruling clarifies the eligibility for energy efficiency tax incentives, confirming that even homes with high initial ratings may qualify for deductions if specific energy improvement criteria are satisfied through renovations.
The tax team reviews your specific situation.
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