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A taxpayer has enquired about the requirements for applying energy efficiency rehabilitation tax deductions to their home. The DGT clarifies that both deductions cannot be applied to the same project; instead, the taxpayer must select the one that meets the specific technical requirements.
Taxpayers undertaking energy efficiency improvements must carefully assess technical criteria to determine which tax deduction is applicable, as they cannot claim both for the same works.
The tax team reviews your specific situation.
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