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A taxpayer who installed solar panels in 2023 claimed the deduction under paragraph 2 of Royal Decree 50/2023 and asks whether they can claim paragraph 3 in 2024 based on the difference. The DGT states that both deductions cannot be applied to the same work.
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.
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