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A homeowner asks whether a deduction for energy efficiency improvements can be claimed after installing solar panels and air-source heat pumps. The DGT confirms it is possible, provided the building’s energy rating improves or energy consumption decreases.
Cuestión planteada Si resulta de aplicación la deducción prevista en el apartado 3 de la disposición adicional quincuagésima de la LIRPF.
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