Group theoretical approach to the intertwined Hamiltonians

We show that the finite difference B\"acklund formula for the Schr\"odinger Hamiltonians is a particular element of the transformation group on the set of Riccati equations considered by two of us in a previous paper. Then, we give a group theoretical explanation to the problem of Hamiltonians related by a first order differential operator. A generalization of the finite difference algorithm relating eigenfunctions of {\emph three} different Hamiltonians is found, and some illustrative examples of the theory are analyzed, finding new potentials for which one eigenfunction and its corresponding eigenvalue is exactly known.