P.R. Laws tit. 14, § 3925
No corporation organized and incorporated under this chapter may render professional services, except through officers, employees, and agents who are duly licensed or otherwise legally authorized to render such professional services within this jurisdiction. However, this provision shall not be interpreted to include within the term “employee”, as used in this chapter, clerical personnel, secretaries, managers, bookkeepers, technicians, and other assistants who are not considered pursuant to law, usage, and customs as requiring a license or any other legal authorization for the exercise of the profession which they practice. Nor does the term “employee” include any other person who performs all his/her employment under the direct supervision and control of an officer, employee or agent who is him/herself authorized to render a professional service to the public on behalf of a professional corporation. Provided, further, That no person shall, under the guise of being an employee of a professional corporation, practice also a profession unless he/she is duly licensed to do so in accordance with the laws of this jurisdiction.
History —Dec. 16, 2009, No. 164, § 18.05.