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A query was raised regarding how to prove the reduction in non-renewable primary energy consumption to qualify for the energy efficiency tax deduction. The Directorate-General for Taxes (DGT) clarifies that the improvement must be evidenced by an energy efficiency certificate issued by a competent technician following the works.
This provides legal certainty for homeowners seeking tax relief through energy-saving renovations, specifying the mandatory documentation required to claim the deduction.
The tax team reviews your specific situation.
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