P.R. Laws tit. 14, § 3922
As used in this chapter, the following words shall have the meaning stated below:
(a) Professional service. — Shall mean any type of personal service to the public which by law, regulation or jurisprudence could not be effected by a corporation before the effective date of this act and for which the obtaining of a license or other legal authorization for the rendering of such services is required as a condition precedent. In addition, and by way of example without limiting the generality thereof, the personal services included under this chapter are those rendered by architects, certified or other public accountants, podiatrists, chiropractors, dentists, doctors of medicine, optometrists, osteopaths, professional engineers, veterinarians, and, subject to the Rules of the Supreme Court, attorneys-at-law.
(b) Professional corporation. — Means a corporation which is organized, under this chapter, for the sole and specific purpose of rendering professional service and the auxiliary or complementary services thereto, and which has as its shareholders only individuals who themselves are duly licensed or otherwise legally authorized within the Commonwealth to render the same professional service as the corporation.
History —Dec. 16, 2009, No. 164, § 18.02.