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Practical Income Manual 2021.

Index 8. Corrective index in certain forestry activities

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

Note: This corrective index may only be applied to yields from forestry activities.