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A taxpayer asks whether energy efficiency improvement deductions can be claimed after installing a heat pump. The DGT responds that deductions under paragraphs 1 or 2 of the additional provision 50 of the LIRPF may be applied if the required improvement is certified through an energy efficiency certificate issued after the works.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en la disposición adicional 50ª de la LIRPF.
El contribuyente puede tener derecho a las deducciones de los apartados 1 y 2 de la disposición adicional quincuagésima de la LIRPF por las cantidades satisfechas durante el plazo establecido. Para ello, debe acreditarse la mejora energética exigida mediante el certificado de eficiencia energética expedido después de la realización de las obras respecto del expedido antes del inicio de las mismas. Al haberse expedido el certificado posterior en junio de 2025, dentro del plazo máximo, la deducción se aplicará en el período impositivo en que se expida dicho certificado, siempre que se cumplan los demás requisitos.
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