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Form 100. Personal Income Tax Declaration 2019

10.3.12. For certification of sustainable forest management

Owners of forests located in the territory of the Autonomous Community of the Principality of Asturias may apply a deduction of 30 percent of the amounts invested during the year to obtain management certification sustainable forestry 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 sustainable forest management certification is obtained.

When there is more than one taxpayer entitled to the application of the deduction in relation to the same assets and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

Maximum deduction amount

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 of the members of the family unit who are entitled to it, without the total amount exceeding 1,000 euros.

Deduction base

The basis of the deduction is the amounts invested during the year in obtaining the certification of sustainable forest management, including all the costs associated with achieving the certification itself and excluding the subsidies that, if applicable, the owner would have received. of the farm for that purpose.

Note: “The same assets”, for the purposes of applying the proration of the deduction, will be understood as the amounts -defined in art. 5 of the Law of the Principality of Asturias 3/2004, of November 23, on Forestry and Forest Planning - that constitute an independent property or plot, with a cadastral reference that identifies it by delimiting its spatial scope, belonging to several owners pro indiviso or in co-ownership regime. 


You must indicate the amount paid for each certification entitled to the deduction, also indicating, where applicable, the number of people entitled to the deduction.