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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.
Question posed: Whether the discount obtained from the transfer of the rights corresponding to the energy savings generated by the rehabilitation works constitutes a capital gain for the taxpayer and, if so, what the treatment of said discount would be in such Tax.
The assignment of energy saving rights through a CAE Agreement to an obligated subject is a transfer that generates a capital gain in the savings tax base. As it concerns a community of owners, the income is attributed to each co-owner according to their participation coefficient. The discount received in the invoice is not of a subsidy nature, and therefore must not be deducted from the base for the energy efficiency works deduction.
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