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Practical Manual of Companies 2022.

Tax system for communities holding the title of communal woodlands

According to the provisions of article 112 of the LIS , it will be entered in box [00396] « forests in common (Chapter that the communities holding neighborhood forests in common Chapter is intended, as well as the expenses of conservation and maintenance of the forest or the financing of infrastructure works and public services, of social interest.

Keep in mind:

The tax base may be negative as a consequence of this correction of the result of the profit and loss account.