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A taxpayer inquired whether the excess amount from the 2023 maximum construction tax deduction base could be applied in 2024 alongside expenses for a new solar panel installation. The Directorate-General for Tax (DGT) ruled that this is permissible, provided the combined total of both amounts does not exceed the annual limit of 5,000 euros.
Cuestión planteada Si en el ejercicio 2024 y, en su caso, en el ejercicio 2025, puede deducirse las cantidades que excedieron del límite de base máxima anual de deducción en 2023 junto a las cantidades que satisfaga por la instalación de las placas solares.
Para las obras de instalación de placas solares, el contribuyente podrá deducirse el 60% de las cantidades satisfechas si se mejora la eficiencia energética del edificio. El exceso de la base máxima anual de deducción de ejercicios anteriores puede deducirse en los cuatro ejercicios siguientes. No obstante, la suma de las cantidades de años anteriores y las del ejercicio actual no puede superar el límite anual de 5.000 euros, ni la base acumulada puede exceder los 15.000 euros.
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