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A taxpayer asks whether they can claim the energy efficiency deduction in their 2024 joint return for solar panels installed previously by their spouse in their private home. The DGT responds that if the couple marry under a community property regime before the year ends, they may choose joint taxation and claim the deduction.
Taxpayers who marry before year-end can claim energy efficiency deductions in joint returns under community property arrangements.
The tax team reviews your specific situation.
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