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El consultante pregunta si la sustitución de su sistema térmico por aerotermia en una vivienda unifamiliar permite la deducción del 60% de la disposición adicional quincuagésima de la LIRPF. La DGT responde que sí es posible siempre que se acredite la mejora de la eficiencia energética del edificio (la vivienda unifamiliar) mediante certificado.
The tax team reviews your specific situation.
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