P.R. Laws tit. 13, § 30210c
2019-02-20 00:00:00+00
(a) Any natural or juridical person that has purchased or has been assigned any of the credits subject to moratorium before June 30, 2013, or under subsection (b) of § 30210b of this title, may claim the same against the taxes imposed under this part during the moratorium period only up to the amount set forth in the provisions under which the credit was granted but shall never reduce the taxes imposed under this part by more than fifty percent (50%).
Notice This section has more than one version with varying effective dates. First of two versions of this section.
History —Jan. 31, 2011, No. 1, added as § 1051.12 on June 30, 2013, No. 40, § 23; Sept. 30, 2015, No. 159, § 7.