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This question already has an answer here:

I have 9 W2K3 RDS (Terminal Services) CALs, if I upgrade to Windows server 2012 R2, Can I transfer/migrate the CALs to the new server?

Thank you,

marked as duplicate by Evan Anderson, squillman, DanBig, TheCleaner, Rob Moir Nov 14 '14 at 22:23

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No you can't transfer/migrate the CALs to a future version. You have to buy new CALs for 2012 (same as you would have if you were going to 2008). If you bought the CALs with SA (Software Assurance) would be the only exception.

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