8.4.3.9 2019: Expenses and investments of forestry companies (SF)

Scope

Forestry companies in force since November 20, 2015 and that are defined in the fifth Additional Provision of Law 43/2003, of November 21, on Forestry, may apply this deduction as those groups of owners of plots susceptible to forestry use that They transfer forest use rights to said companies indefinitely or for a certain period equal to or greater than twenty years.

Deduction amount

The thirteenth Additional Provision of the aforementioned Law 43/2003 establishes that these forestry companies may deduct 10 percent of the expenses or investments they make in the tax period in the conservation, maintenance, improvement, protection and access to the mountain.