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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.
Cuestión planteada Se plantea si le resulta de aplicación el límite del 15 por ciento del beneficio medio presunto previsto en la base cuarta del artículo 85.1 del TRLRHL.
El Impuesto sobre Actividades Económicas grava el mero ejercicio de la actividad, independientemente de que se obtengan beneficios o pérdidas. El límite del 15% del beneficio medio presunto previsto en la base cuarta del artículo 85.1 del TRLRHL no se refiere a los datos reales y subjetivos de cada contribuyente. Este tope debe entenderse aplicable a los sectores económicos en general como una estimación objetivada.
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