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A taxpayer inquired whether they could claim a tax deduction for installing solar panels and aerothermal systems in their home. The DGT ruled that this is possible provided the requirements for reducing energy consumption or improving energy efficiency ratings, as established in the Personal Income Tax Law (LIRPF), are met.
Cuestión planteada Posibilidad de aplicarse la deducción por obras para la mejora de la eficiencia energética en viviendas prevista en el apartado 2 de la disposición adicional 50ª de la LIRPF.
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