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Una contribuyente pregunta si puede aplicar la deducción por obras de eficiencia energética en su vivienda habitual sin limitarse al porcentaje de titularidad, dado que las facturas están a nombre de su cónyuge. La DGT responde que cada copropietario puede deducirse las cantidades que haya satisfecho proporcionalmente a su porcentaje de titularidad, independientemente de a nombre de quién esté la factura.
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