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A query was raised regarding whether farms located within natural parks can benefit from the reduction provided for in Law 19/1995. The DGT has determined that combining forestry and livestock activities is permissible, provided that the forest area accounts for more than 80% of the holding.
Cuestión planteada Delimitación del concepto de "superficie de dedicación forestal" a efectos de la Disposición adicional cuarta de la Ley de Modernización de las Explotaciones Agrarias. Aplicabilidad del beneficio del 90% previsto, entro otros, en dicha norma, a las fincas que se encuentren dentro del perímetro de determinado parque natural.
Para aplicar la bonificación del 90%, la superficie de dedicación forestal debe ser superior al 80% del total de la superficie de la explotación agraria. Es compatible la coexistencia de aprovechamientos forestales y ganaderos, siempre que se cumpla dicho porcentaje. Las superficies incluidas en Planes de protección por razones de interés natural tienen derecho a la bonificación del 90%.
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