Reduction of forest properties

Regulations: Art. 622-2 Legislative Decree 1/2024, of March 12, approving the sixth book of the tax code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

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.