2.7.1.6 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:
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Investments for the conservation, improvement, protection, access and services intended for the social use for which the forest is intended.
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Expenses for forest conservation and maintenance.
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Financing of infrastructure works and public services of social interest.