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The consultant asks how to verify energy efficiency improvements to claim deductions under Article 50 of the LIRPF after carrying out works in 2024. The DGT outlines the requirements for the three temporary deductions and the need to hold corresponding energy efficiency certificates.
Cuestión planteada Acreditación de la mejora de la eficiencia energética a efectos de la aplicación de la deducción prevista en la disposición adicional 50ª de la LIRPF.
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