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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.
Cuestión planteada Tributación en el IRPF del ingreso obtenido por la transmisión de los referidos derechos y si queda el ingreso sujeto a retención.
La transmisión de los derechos de ahorro energético mediante un Convenio CAE se califica como ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. El valor de adquisición estará formado por los gastos incurridos para la obtención de dichos derechos, excluyendo el coste de la instalación de aerotermia. Esta ganancia patrimonial no está sujeta a retención o ingreso a cuenta.
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