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Practical Manual for Companies 2023.

Tax system for communities holding the title of communal woodlands

According to the provisions of article 112 of LIS , the amount of the profits for the year that the communities that own communal forests (Chapter XV of Title VII LIS) apply to 6## expenses of conservation and maintenance of the forest or to the financing of infrastructure works and public services, of social interest, ownership (Chapter XV of Title VII LIS) as of the profit and loss account.

Keep in mind:

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