4.2.75 Code 00396 neighborhood forests in common hands (Chapter XV, Title VII LIS)

This key will be recorded, as a decrease in the result of the profit and loss account, the amount of the profits of the year that the communities owning neighboring forests in common hands apply to investments for the conservation, improvement, protection, access and services intended to the social use to which the mountain is destined, as well as to the costs of conservation and maintenance of the mountain or to the financing of infrastructure works and public services, of social interest, all in accordance with the provisions of article 112 of the Law of Corporate Tax. The tax base may be negative as a consequence of this correction of the result of the profit and loss account.