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

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