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The applicant asks whether they can claim the tax deduction for installing photovoltaic panels without possessing the energy efficiency certificates required both before and after the works. The Directorate-General for Taxes (DGT) rules that the deduction cannot be applied as the mandatory accreditation is missing.
Cuestión planteada Si puede aplicar la deducción por obras de mejora de la eficiencia energética prevista en la DA 50ª de la LIRPF.
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