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Practical tools for informed decision-making.
A taxpayer inquired whether they could claim the tax deduction for installing photovoltaic panels without a prior energy certificate. The DGT ruled that this is not possible, as regulations require proof of improvement based on a certificate issued before the commencement of the works.
Homeowners planning energy efficiency improvements must ensure they obtain an energy certificate before starting any works to qualify for tax deductions.
The tax team reviews your specific situation.
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