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A taxpayer has enquired whether they can claim the tax deduction for energy efficiency improvement works on their single-family home for amounts paid in 2022 and those to be paid in 2023. The Directorate General for Taxes (DGT) has ruled that the amounts paid in each tax year may be deducted, provided the requirements of the 50th additional provision of the Personal Income Tax Law (LIRPF) are met.
The tax team reviews your specific situation.
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