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Practical manual for Income Tax 2023.

3. Deduction for energy rehabilitation works in buildings predominantly used for residential purposes

Regulations:Additional Provision Fiftieth.3, 4 and 5 Law IRPF

  1. Temporal, subjective and objective scope of deduction
  2. Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
  3. Example: Deduction for energy rehabilitation works in buildings predominantly used for residential purposes