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The applicant asks whether they can claim the tax deduction for installing photovoltaic panels without possessing the energy efficiency certificates required both before and after the works. The Directorate-General for Taxes (DGT) rules that the deduction cannot be applied as the mandatory accreditation is missing.
High for homeowners undertaking energy efficiency renovations, as failure to obtain certificates before and after works will result in the loss of tax benefits.
The tax team reviews your specific situation.
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