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V1791-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Energy renovation tax deduction unavailable if prior certificate was not registered

A homeowner inquired whether they could claim the tax deduction for energy renovation works on their property for the 2023 tax year. The Tax Agency responded that this is not possible because the energy certificate issued prior to the works was not entered into the relevant register.

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2024-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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