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Form 100. Personal Income Tax Return 2023

10.3.10. For certification of sustainable forest management

Amount

Owners of forests located in the territory of the Autonomous Community of the Principality of Asturias may apply a deduction of 30% of the amounts invested during the year to obtain the certification of sustainable forest management granted by the Entity Requesting the Regional Forest Certification of the Principality of Asturias or equivalent entity.

Requirements and conditions

  • 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 they file an individual tax return, the deduction will be prorated equally in the return of each of them.

  • For the purposes of applying the apportionment of the deduction, "the same assets" shall be understood as forests - defined in article 5 of the Law of the Principality of Asturias 3/2004, of November 23, on Forests and Forest Management - that constitute an independent property or plot, with a cadastral reference that identifies it by delimiting its spatial scope, belonging to several owners in undivided ownership or under a co-ownership regime.

Maximum deduction amount

The maximum amount of the deduction will be 1,000 euros per taxpayer.

Deduction base

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

Completion

You must indicate the amount paid for each certification with the right to the corresponding deduction. Additionally, it will reflect the number of people entitled to the deduction.