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The taxpayer asks whether they can prove their home's energy efficiency using a certificate issued after renovations, as they do not possess a previous one. The DGT rules that this is not possible because regulations require the prior certificate to have been issued within the two years preceding the start of the works.
This ruling limits the ability to claim tax deductions for energy efficiency improvements if a baseline certificate was not obtained within the required timeframe prior to the commencement of works.
The tax team reviews your specific situation.
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