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V0076-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

The liability for VAT on operations involving Energy Saving Certificates (CAE) depends on the status of the subject as a business entity

The DGT states that these operations are subject to VAT when carried out by entrepreneurs or professionals in the course of their business activities.

In 6 key points

How it affects those involved

VAT applies to energy savings rights acquisition, CAE transfers and delegated services when conducted by entrepreneurs or professionals in business operations.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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