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A taxpayer inquired about the correct tax period for claiming energy efficiency deductions following the installation of photovoltaic panels. The Tax Agency clarified that the right to the deduction arises in the tax year the energy certificate is issued, even if its official registration occurs later.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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