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 of the Autonomous Community of Catalonia

A 95% bonus is established for the part of the quota that corresponds proportionally to forest properties, provided that they have a management instrument duly approved by the competent forestry administration of Catalonia.

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