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A property owners' association transfers energy savings rights from a renovation to a company in exchange for a bill discount. The DGT determines this benefit constitutes a capital gain attributable to each owner according to their share.
Cuestión planteada Si el descuento obtenido por la transmisión de los derechos correspondientes al ahorro energético generado por las obras de rehabilitación, constituye para la consultante una ganancia patrimonial y, en su caso, y cuál sería el tratamiento en dicho Impuesto del descuento obtenido.
La cesión de derechos de ahorro energético mediante un Convenio CAE a un sujeto obligado es una transmisión que genera una ganancia patrimonial en la base imponible del ahorro. Al ser la comunidad de propietarios una entidad de atribución de rentas, la ganancia se atribuye a cada comunero según su coeficiente de participación. El descuento recibido en la factura no tiene naturaleza de subvención, por lo que no debe descontarse de la base para la deducción por obras de eficiencia energética.
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