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Unos contribuyentes consultan si pueden aplicar la deducción por obras de eficiencia energética en 2023, dado que el certificado posterior se expidió en 2023 pero se registró en 2025. La DGT responde que el derecho se genera al expedir el certificado y que la validez del certificado previo depende de si las obras empezaron antes o después de dos años de su expedición.
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