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Practical manual for Income Tax 2023.

Forestry operations

Group name Products Contents
Tree species with an average felling period of more than 30 years Chestnut, birch, ash, maple, cherry, alder, walnut, Scots pine (P. Sylvestris), black pine, fir, Oregon pine, cedar, Aleppo pine, Canary Island pine, stone pine, Pinus pinaster, cypress, beech, oak (Q. robur, Q.Petraea), oak, holm oak, cork oak and other oak species 0.13
Tree species with an average felling period equal to or less than 30 years  Eucalyptus, poplar, insignis pine and maritime pine 0.26
Forestry resin extraction activity 0.32
Ancillary activities carried out by forestry farm owners 0.42
Other work and accessory services provided by forestry farm owners 0.56