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A taxpayer inquired whether energy efficiency improvement deductions could be applied to a newly constructed property. The DGT ruled that this is not possible, as it is impossible to demonstrate an improvement compared to a previous state.
Cuestión planteada - Si sería posible la aplicación de la deducción por obras para la mejora de la eficiencia energética en viviendas por las actuaciones realizadas en su nueva vivienda. En caso afirmativo, qué obras en concreto generarían el derecho a la deducción, y si la misma sería objeto de aplicación en un único ejercicio impositivo o cabría la posibilidad de seguir aplicándose la deducción en ejercicios posteriores.
Las deducciones de la disposición adicional 50ª de la LIRPF requieren acreditar la mejora de la eficiencia energética mediante certificados expedidos antes y después de las obras. En el caso de una vivienda de nueva construcción, no es posible acreditar dicha mejora respecto de una situación previa. Por tanto, no resultan de aplicación estas deducciones.
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