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Una contribuyente pregunta si puede aplicar la deducción por obras de mejora de eficiencia energética en su vivienda habitual mediante una rectificación de su declaración de IRPF de 2021. La DGT responde que, si se cumplen los requisitos de las nuevas deducciones, es posible regularizar la situación mediante la rectificación de la autoliquidación.
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