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The consultant asks whether a 60% deduction for energy efficiency works in residential buildings can be applied after installing aerothermal systems and improving the property's energy rating from E to C. The DGT responds that it is not possible as the required improvements in energy rating or primary energy consumption reduction are not met.
Property owners cannot claim the 60% deduction for energy efficiency works if the energy rating does not reach class A or B or if primary energy consumption is not reduced by at least 30%.
The tax team reviews your specific situation.
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