P.R. Laws tit. 7, § 1260
The provisions of this chapter shall not be used together with other laws that provide incentives in specific economic sectors through the granting of tax credits similar to the ones in §§ 1254 and 1256 of this title, if the combination of both acts is used evade applicable limitations under any of said laws with regard to the business, project, or venture activity, or that result in the granting of combined tax credits under both acts with regard to the business, project or venture activity that exceed the tax credits to which they would be entitled to under any of them, individually. However, none of the provisions established herein shall prevent the use of this chapter together with other laws that grant other tax benefits, such as the Incentives Act, §§ 10038 et seq. of Title 13, or §§ 8630—8658 of Title 13.
History —Oct. 6, 1987, No. 3, p. 840, added as § 22 on July 11, 1996, No. 70, § 21.