Forestry taxation

Tax benefits of forest management instruments

The promotion of sustainable forest management in private forests has, among its main pillars, planning —through the different existing forest management instruments (IOF): management projects (OP), technical plans for forest management and improvement (PTGMF) and simple forest management plans (PSGF)—, as well as the improvement of the economic profitability of forests.

In this sense, there is currently a set of tax measures that favour the competitiveness of the forestry sector, based on exemptions, rebates or reductions in the different taxes to be declared, and which are based on forest management. However, one of the features that characterises the forestry taxation that affects the forests of Catalonia is its dispersion, given that the regulations that regulate it are not found in a single provision, but are collected in a rather indirect and sometimes even residual way.

The taxes analysed in this document are:

1. Personal Income Tax (IRPF)
2. Corporation Tax (IS)
3. Inheritance and Gift Tax (ISD)
4. Property tax (IBI)
5. Wealth Tax (IP)