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The consultant asks whether a deduction can be claimed for works carried out in 2023 that reduced non-renewable primary energy consumption by more than 30%. The DGT confirms that the 40% deduction is possible provided the requirements of the 50th Additional Provision of the LIRPF are met.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas.
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