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2021 Wealth Tax practical guide.

Bonus for forest properties

Regulations: Article 60 Act 5/2012, of 20 March, on tax, financial and administrative measures and the creation of the tax on stays in tourist establishments in the Autonomous Community of Catalonia.

A bonus of 95% is established for the part of the payment corresponding proportionately to forest properties, provided that they have a properly approved arrangement instrument by the competent forestry administration of Catalonia. 100