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V0478-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Energy savings rights transfer via aerotermia treated as capital gain

The consultant asks how income from transferring energy savings rights (CAE) from an aerotermia installation is taxed. The DGT responds that if no economic activity is carried out, it constitutes a capital gain or loss.

In 6 key points

Lifecycle

2026-03-02PublishedPublished 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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