Box 00005 Communities holding the title of communal woodlands
This box will be checked by the communities that own communal forests that are required to file a declaration for Corporate Tax because they have obtained income subject to said Tax, have incurred some expense or have made any of the following investments and expenses in the tax period subject to declaration:
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Investments for the conservation, improvement, protection, access and services intended for the social use for which the forest is intended.
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Expenses for forest conservation and maintenance.
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Financing of infrastructure works and public services of social interest.