2.7.1.6 Communities holding neighboring forests in common hands

This key will be marked by the communities that own neighborhood forests in common hands that are required to submit a declaration for the Corporate Tax for having obtained income subject to it, having incurred some 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 to which the mountain is intended.

2. Conservation and maintenance expenses of the mountain.

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