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The consultant asks whether costs for installing or renovating an elevator in a property owners' community are deductible or improve their income tax. The DGT responds that installing an elevator is considered an improvement that increases the property's acquisition value, but does not grant a deduction for investment in a primary residence if the works were carried out in 2024.
Cuestión planteada Si las cantidades satisfechas pueden ser objeto de deducción o mejora en el IRPF.
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