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The taxpayer failed to claim the energy efficiency rehabilitation deduction in their 2023 personal income tax return, despite having an energy efficiency certificate issued in February of that year. The DGT states that the deduction must be claimed in the tax period when the certificate is issued, therefore the 2023 self-assessment return must be amended.
Cuestión planteada Si la deducción no practicada en el ejercicio 2023 puede aplicarse en el ejercicio 2025, o si debe rectificarse la declaración del ejercicio 2023.
La disposición adicional quincuagésima de la LIRPF establece que la deducción se practica en el período impositivo en el que se expide el certificado de eficiencia energética tras las obras. Al haberse expedido el certificado en febrero de 2023, la deducción debió aplicarse en el ejercicio 2023. Por tanto, el contribuyente debe instar la rectificación de su autoliquidación de dicho ejercicio.
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