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A taxpayer inquired whether they could claim a tax deduction for the installation of photovoltaic panels in their home. The DGT ruled that to access tax deductions for energy efficiency improvements, it is mandatory to possess both the energy efficiency certificate issued prior to the works and the one issued after their completion.
This ruling clarifies the strict documentation requirements for taxpayers seeking to benefit from energy efficiency tax incentives, emphasizing the necessity of formal certification before and after any installation.
The tax team reviews your specific situation.
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