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A taxpayer has enquired whether they can claim the tax deduction for energy efficiency improvements in their single-family home, given that the invoices are in their name but the payment was made jointly with their spouse. The Directorate General for Taxes (DGT) has ruled that the deduction is applicable provided the requirements for reducing consumption or improving energy ratings are met, and that the name on the invoice does not prevent each co-owner from claiming their proportional share.
The tax team reviews your specific situation.
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