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El consultante pregunta si para aplicar la deducción por obras de eficiencia energética basta con ceder gratuitamente el piso a su cónyuge o si requiere contrato de arrendamiento. La DGT responde que la deducción exige que la vivienda sea la habitual del contribuyente o que esté arrendada para su uso como vivienda.
The fiscal team reviews your specific situation.
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