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V2137-25 ·11 November 2025 ·consulta-vinculante Low impact
Tax

Sale of energy savings rights does not reduce energy efficiency tax deduction base

A housing association asks whether compensation for transferring energy savings rights (Energy Savings Certificates) reduces the base of the energy efficiency tax deduction. The DGT replies that such compensation is a capital gain, not a subsidy, and therefore should not be deducted from the deduction base.

In 6 key points

How it affects those involved

The ruling clarifies that compensation received for transferring energy savings rights is treated as a capital gain, not a subsidy, and thus does not reduce the base of the energy efficiency tax deduction.

Lifecycle

2025-11-11PublishedPublished 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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