The organisation of a community of mountains

The organisation of a community of mountains

Once a mountain is classified as a communal commonholding, a provisional board chosen by the neighbours will be established. From that point on, a procedure must be followed which must conclude with the formalisation of the community for all intents and purposes. That procedure, in abbreviated form, comprises the following steps:

1. Constitution of a Provisional Board;
2. Preparation of the provisional list of commune members;
3. Drafting of the proposed articles of association;
4. Call for the first meeting of the General Assembly;
5. Submission of documentation to the General Register of Communal Woodlands.

Within one year, the statutes must be approved and the Governing Board appointed, which will replace the Provisional Board.

Restarting the activities of a neighbourhood community in the event of its extinction or disappearance.

As a consequence of a lack of leadership at the head of a community of montes, it could end up being extinguished or disappearing. This situation is provided for in the legislation itself, and it may be necessary for the Forestry Administration to carry out a precautionary management. Even if it becomes necessary to carry out this precautionary management, there will always be the possibility for the villagers to regain management of the community woodland by establishing a new Provisional Board that can once again request to manage the community woodland. For the resumption of activity of a community that had been extinguished or disappeared in the past, the following requirements must be met:

1. The existence of a neighbourhood community must be established, composed of full members who must elect a provisional board in accordance with the provisions of the Law.;
2. That provisional board must commit itself before a notary to assume the accounting status of the estate and the current management plan;
3. An application must be submitted by the provisional board for the management of the community woodland to be returned to the villagers.;

Regulatory books

The books that a community must necessarily have are three:

1. Book of shareholders
2. Minutes of the meetings
3. Account book

Document archive

Due to the numerous administrative and other procedures that community woodlands must undertake, it is of vital importance to have all the necessary documents to carry them out.

Furthermore, all these documents must be properly filed so that they can be easily located whenever required.

Documents relating to the ownership of the mountain

• Classification resolution of the community woodland, which is like the title deed for the woodland and is issued by the Provincial Jury for the Classification of Community Woodlands.
• Plan The communal woodland where the boundaries are clearly defined (preferably by demarcation) complements the classification resolution.
• File folder and the outline, Although they are not in themselves sufficient to prove ownership, copies of both documents provided by the Provincial Jury for the Classification of Communal Woods must be obtained.
• Consortium or agreement contracts signed with the Forestry Administration, if any, these documents, together with the relevant plans. If they are not available, a copy may be obtained from the Forestry Service.
• Certified copies of Historical documents Those related to the mountain would be useful to have. They will be kept in the historical archives of the various public and private bodies that manage them. They may be used in the future in the event of any third-party property claims.

Documents relating to the organisation and administration

• Statutes, An essential document which must be drawn up in accordance with the provisions of Law 13/1989 on communal common woodlands and its regulations. It must be registered with the General Register of Communal Common Woodlands and be sealed or accompanied by a dispatch order or registration certificate.
• Book of shareholders, which should be duly completed in advance. Alongside this book, you must have the proof of having submitted the updated lists of community members to the General Register of Communal Forests, as this is an annual obligation for the community.
• Minutes which, once drawn up, must record everything dealt with at the meetings of the community's General Assembly.
• Liability insurance policy, together with a copy of its coverages. These coverages should be as broad as possible and tailored to the activities carried out by the community of montes. The increase in potential liabilities during the management of a community woodland makes it increasingly necessary to have this type of insurance.
• Subsidies Receipts and dealings with public authorities, it is advisable to keep all possible documentation in case of future inspections or checks.
• Employment documentation For your own employees, if you have any (contracts, payslips, TC2 forms, etc.), the TC2 forms must always be kept at the workplace by contracted staff and duly updated on a monthly basis. In addition, you must have the documentation relating to the external prevention service and, again, it is advisable to have a liability insurance policy appropriate to the work being carried out.

Documents to be filed relating to forest management

• Planning instrument Every community must have one that serves as the main guide towards achieving proper management of the forest.
• Annual exploitation and improvement plans.
• Applications for and grants of permits and licences (logging, afforestation, silvicultural work, construction, various works, etc.), the phytosanitary passport and the certificate for all the plant used in afforestation, as well as the timber purchase and sale contracts, for example.

Documents relating to tax and accounting obligations

• Tax identification number (CIF). If you do not have it, you should request a copy from the relevant Delegation or Administration of the Tax Agency.
• Account books which must be set up each year in accordance with the criteria established in the General Accounting Plan and the Commercial Code. These accounting books are drawn up by the person or entity responsible for managing the community's accounts and should be registered annually with the Commercial Register. The censal declarations submitted by a community of montes must be kept indefinitely or, at the very least, until a subsequent one is filed that revokes the request made in that declaration.
• Self-assessments and returns Submitted in relation to the community's tax compliance obligations. These include self-assessments for VAT and corporation tax, or the declaration of relationships with third parties.

There is an obligation to retain all documentation relating to the tax obligations of a community of montes for a period of four years, starting from the last day for voluntary submission of the relevant self-assessment (VAT, corporation tax, etc.).

Documents relating to dispositive acts

• Copies of all the administrative concessions that exist on the surface of the community woodland (occupations, easements, consortia, agreements, etc.), even if they were not carried out with the community's involvement, having been established before the woodland was classified.
• Copy of all the Contracts formalised in a public deed in relation to the disposal acts signed by the community, as well as the proof of fees submitted to the General Register of Communal Woodlands.