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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could claim a tax deduction for installing photovoltaic panels that reduce non-renewable primary energy consumption without having obtained a prior energy certificate. The Directorate-General for Taxes (DGT) ruled that the deduction cannot be applied if such a certificate was not obtained beforehand.
Taxpayers must ensure an energy efficiency certificate is issued before commencing any energy-saving works to qualify for relevant tax deductions.
The tax team reviews your specific situation.
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