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Practical manual for Income Tax 2021.

1. Deduction for improvement works to reduce heating and cooling demand

Regulations:Additional Provision Fiftieth.1, 4 and 5 of the Personal Income Tax Law

  1. Temporal scope, subjective scope and objective scope of the deduction
  2. Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
  3. Example: Deduction for improvement works to reduce heating and cooling demand