For certification of sustainable forest management
Regulations: Art. 14 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.
Amount and limit of the deduction
30 per 100 of the amounts invested during the year to obtain certification of sustainable forest management granted by the Applicant Entity for the Regional Forest Certification of the Principality of Asturias or equivalent entity.
The deduction will be applied in the year in which the sustainable forest management certification is obtained and the maximum amount will be 1,000 euros per taxpayer .
Conditions and other requirements for the application of the deduction
Taxpayers must be owners of forests located in the territory of the Autonomous Community and have obtained the aforementioned forest management certification.
The basis of the deduction is the amounts invested during the year in obtaining certification for sustainable forest management , including all costs associated with achieving the certification itself and excluding subsidies that, if applicable, the owner of the property would have received for that purpose.
When there is more than one taxpayer entitled to the application of the deduction in relation to the same assets and they file an individual tax return, the deduction will be prorated in equal parts in the declaration of each of them.
“The same assets”, for the purposes of applying the proration of the deduction, will be understood as the forests -defined in article 5 of the Law of the Principality of Asturias 3/2004, of November 23, on Forests and Forest Management- that constitute an independent property or plot, with a cadastral reference that identifies it by delimiting its spatial scope, belonging to several owners pro undiviso or under a co-ownership regime.