2.6.1.5 Communities holding communally owned forests

This code will be entered by communities that own communal forests and are required to file a corporate tax return for having obtained income subject to it, having incurred any expense or having made any of the following investments and expenses in the tax period:

1. Investments for the conservation, improvement, protection, access and services intended for the social use for which the forest is intended.

2. Expenses for forest conservation and maintenance.

3. Financing of infrastructure works and public services of social interest.