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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.
Question posed: Whether the consideration obtained from the transfer of rights corresponding to the energy savings generated by the rehabilitation works would limit or decrease the energy efficiency deduction provided for in the Personal Income Tax (IRPF), and what the treatment of said consideration would be in that Tax, taking into account that it would be collected by the homeowners' association and intended for the cancellation of the debt with the company that carried out the work or for the cancellation of the loans requested by the neighbors to pay the debt.
The transfer of energy saving rights through a CAE Agreement constitutes a capital gain included in the savings tax base. This gain is attributed to each co-owner according to their participation coefficient. As it does not have the nature of a subsidy, the consideration received must not be deducted from the amounts paid for the purpose of the energy efficiency deduction base.
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