10,3,12. For certification of sustainable forest management
The owners of the mountains located in the territory of the Autonomous Community of Asturias may apply a deduction of 30% of the amounts invested during the year to obtain the certification of the sustainable forest management granted by the Applicant Entity for the Regional Forest Certification of the Principality of Asturias or equivalent entity.
The deduction will be applied in the year in which the certification of sustainable forest management is obtained.
When there is more than one taxpayer entitled to apply the deduction in relation to the same assets and those who make an individual tax return, the deduction will be prorated equally in the tax return of each of them.
Maximum amount of the deduction
The maximum amount of the deduction will be 1,000 euros per taxpayer.
The deduction applicable in joint taxation will be the sum corresponding to each member of the family unit who has the right to it without the total amount being greater than 1,000 euros.
The deduction base is the amounts invested during the year in obtaining the certification of sustainable forest management, including all costs associated with achieving the certification itself and excluding any grants that the owner of the property has received for this purpose.
Note: "The same goods" shall mean, for the purposes of applying the apportionment of the deduction, the mountains defined in article. 5 of the Asturias Act 3/2004, of 23 November, on Montes and Orgación Forest- that constitute a building or an independent plot, with a land registry reference that identifies it, limiting its space, belonging to several owners pro indiviso or joint ownership.
You must indicate the amount paid for each certificate with the right to deduction, indicating also, where applicable, the number of people entitled to the deduction.