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Practical manual for Income Tax 2023.

For certification of sustainable forest management

Regulations: Art. 14 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount and limit of the deduction

  • 30 percent of the amounts invested during the year to obtain certification of sustainable forest management granted by the Entity Requesting Regional Forest Certification of the Principality of Asturias or equivalent entity.

  • The deduction will be applied in the year in which the certification of sustainable forest management is obtained and maximum amount will be 1,000 euros per .

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 for the deduction is the amounts invested during the year in obtaining the certification of sustainable forest management , including all costs associated with achieving the certification itself and excluding any subsidies that the owner of the property may have received for that purpose.

  • When there is more than one taxpayer entitled to apply the deduction in relation to the same assets and they file an individual tax return, the deduction be prorated equally in the return of each of them.

    For the purposes of applying the apportionment of the deduction, "the same assets" shall be understood to mean 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 in undivided ownership or under a co-ownership regime.