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Practical Manual of Companies 2022.

Box 00005 Communities holding the title of communal woodlands

This box will be marked by the communities that own neighborhood forests in common hands that are obliged to present declaration for the Corporate Tax for having obtained income subject to said Tax, having incurred some expense or having made in the tax period being declared any of the following investments and expenses:

  • Investments for the conservation, improvement, protection, access and services intended for the social use to which the mountain is intended.

  • Conservation and maintenance expenses of the mountain.

  • Financing of infrastructure works and public services of social interest.