Reduction of forest properties

Regulations: Art. 60 Law 5/2012, of March 20, on fiscal, financial and administrative measures and the creation of the Tax on stays in tourist establishments in the Autonomous Community of Catalonia

A 95 percent bonus is established in the part of the quota that corresponds proportionally to the forest properties, as long as they have a management instrument duly approved by the competent Forest Administration of Catalonia.

In applying this bonus, both the value of the land and, where appropriate, that of the buildings located on the forest property and that are for its exclusive use are taken into account.