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V2081-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

Tax deduction for energy efficiency works denied without a certificate issued within the last two years

A taxpayer inquired whether they could claim a tax deduction for energy efficiency improvement works on a residential building. The Tax Agency responded that this is not possible because the taxpayer does not possess a prior energy efficiency certificate issued within the two years preceding the start of the works.

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2024-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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