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Una contribuyente pregunta si puede aplicar la deducción por obras de eficiencia energética en su vivienda habitual siendo copropietaria, dado que las facturas se emitieron a su nombre pero los pagos los realizó su cónyuge. La DGT responde que ambos pueden aplicar la deducción por la parte proporcional de su titularidad, independientemente de a nombre de quién esté la factura.
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