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Un propietario de una vivienda unifamiliar pregunta si puede aplicar la deducción por obras de rehabilitación energética tras instalar un sistema fotovoltaico que reduce el consumo de energía primaria no renovable en más de un 30%. La DGT responde que sí es posible aplicar la deducción del apartado 3 de la D.A. 50ª de la LIRPF si se cumplen los requisitos de mejora de eficiencia y acreditación mediante certificado.
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