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V0410-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

15% profit threshold applies to economic sectors, not actual profits

An real estate promotion company with losses asks whether the 15% average presumed profit limit of the IAE applies. The DGT responds that this limit is based on general sectoral estimates, not on individual taxpayers' actual profits.

In 6 key points

How it affects those involved

The 15% presumed profit cap applies to economic sectors as a whole, not to individual companies' actual profits.

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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