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El consultante pregunta si puede aplicar la deducción por obras de mejora de la eficiencia energética al instalar un sistema de aerotermia en su vivienda unifamiliar. La DGT responde que es posible aplicar la deducción del 60% prevista en la disposición adicional 50ª de la LIRPF si se cumplen los requisitos de mejora de eficiencia o calificación energética.
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