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Practical Handbook for Companies 2021

Box 00005 Communities holding the title of communal woodlands

This box should be ticked by the communities owning neighbouring forests in common ownership that are obliged to file a corporate income tax return because they have obtained income subject to corporate income tax, have incurred any expenses or have made any of the following investments and expenses in the tax period being reported:

  • Inversiones para la conservación, mejora, protección, acceso y servicios destinados al uso social al que el monte esté destinado.

  • Gastos de conservación y mantenimiento del monte.

  • Financiación de obras de infraestructura y servicios públicos, de interés social.