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A taxpayer inquired whether they could claim the tax deduction for replacing gas heating with aerothermal systems without a prior energy certificate. The Directorate-General for Traffic (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 undertaking energy efficiency improvements must ensure an energy certificate is obtained before starting any works to qualify for tax deductions.
The tax team reviews your specific situation.
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