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The consultant asks whether a deduction can be claimed for installing solar panels on their terraced house. Hacienda responds that the deduction under paragraph 3 of the additional provision 50 of the LIRPF is available if the building's energy efficiency is improved.
Cuestión planteada Posibilidad de aplicarse la deducción prevista en el apartado 3 de la disposición adicional 50ª de la ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
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