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A taxpayer inquired whether energy efficiency improvements to their home could be proven through means other than an energy certificate to claim a tax deduction. The Directorate-General for Traffic (DGT) ruled that, in the absence of the certificate required by law prior to the works, the deduction cannot be applied.
This ruling reinforces the strict requirement for formal energy certification before commencing works to qualify for tax incentives, preventing retroactive or alternative forms of proof.
The tax team reviews your specific situation.
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