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Practical Manual of Companies 2022.

Deduction for expenses and investments of forestry companies (DA 5th and DA 13th Law 43/2003)

• Area of application

Forestry companies in force since October 20, 2015 and that are defined in the fifth Additional Provision of Law 43/2003, of November 21, on Forestry, may apply this deduction as those groups of owners of plots susceptible to forestry use that They transfer forest use rights to said companies indefinitely or for a certain period equal to or greater than twenty years.

• Deduction amount

The thirteenth Additional Provision of the aforementioned Law 43/2003 establishes that these forestry companies may deduct 10 percent of the expenses or investments they make in the period from the full amount of Corporate Tax. tax on the conservation, maintenance, improvement, protection and access of the mountain.