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A homeowners' association inquired whether property owners could claim tax deductions for works aimed at improving the building's energy efficiency. The Directorate-General for Taxes (DGT) ruled that this is not possible if an energy efficiency certificate was not issued within the two years preceding the start of the works.
Property owners must ensure they obtain a valid energy efficiency certificate no more than two years before commencing energy renovation works to qualify for tax deductions.
The tax team reviews your specific situation.
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