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Practical manual for Income Tax 2023.

2. Deduction for improvement works that reduce the consumption of non-renewable primary energy

Regulations:Additional Provision Fiftieth.2, 4 and 5 Law IRPF

  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 that reduce the consumption of non-renewable primary energy