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Un contribuyente pregunta si puede aplicar las deducciones por obras de mejora de eficiencia energética tras instalar una bomba de calor. La DGT responde que es posible aplicar las deducciones de los apartados 1 o 2 de la disposición adicional 50ª de la LIRPF si se acredita la mejora exigida mediante el certificado de eficiencia energética posterior a las obras.
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