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El consultante pregunta si puede aplicar la deducción por obras de rehabilitación energética, cómo calcular la base tras recibir una subvención y si vender la vivienda en 2026 le impide deducirse. La DGT responde que sí puede aplicar la deducción, que debe restar la subvención de la base y que la venta posterior al certificado no anula el derecho.
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