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The consultant asks whether energy efficiency improvements carried out in 2022 can be deducted in their 2024 tax return. The DGT responds that the deduction can be claimed in the tax period following the issue of the energy efficiency certificate, provided the conditions are met.
Taxpayers who carried out energy efficiency works may be able to claim a deduction in the tax return period following the issuance of the energy efficiency certificate.
The tax team reviews your specific situation.
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