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A taxpayer asks whether they can claim tax deductions for energy efficiency works (installation of photovoltaic panels) if they do not possess an energy certificate issued prior to the works. The Directorate-General for Traffic (DGT) responds that the deduction cannot be applied, as the requirement to demonstrate improvement against a previous certificate has not been met.
Taxpayers must ensure they obtain an energy certificate before commencing energy efficiency improvements to successfully claim relevant tax deductions.
The tax team reviews your specific situation.
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