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Practical Income Manual 2022.

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

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

  1. Temporal, subjective and objective scopes 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