Index 8. Correction index for certain forestry activities

The correction index 0.80 will be applied to the income from the exploitation of forest farms managed in accordance with technical forest management plans, forest management, forestry plans or reforestation plans approved by the competent forestry authority, provided that the average production period, depending on the species in question, determined in each case by the competent forestry authority, is equal to or greater than 20 years.

Note: This correction index may only be applied to income from forestry activities.