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El consultante pregunta si puede aplicar la deducción por obras de mejora de eficiencia energética en su vivienda unifamiliar tras instalar placas solares y bombas de calor. La DGT responde que sí tiene derecho a la deducción prevista en la disposición adicional quincuagésima de la LIRPF si se cumplen los requisitos de reducción de consumo o mejora de calificación energética.
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