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A taxpayer inquired whether they could claim a tax deduction for energy efficiency works on their home without having an energy certificate issued within the two years prior to the start of the works. The Directorate-General for Taxes (DGT) ruled that the deduction cannot be applied if such a prior certificate is not available.
Homeowners planning energy efficiency renovations must ensure they obtain a valid energy certificate no more than two years before starting works to qualify for tax deductions.
The tax team reviews your specific situation.
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