Statutes, codes, and regulations
Laws of Puerto Rico
TITLE THIRTEEN Taxation and FinanceSubtitle 17 Internal Revenue Code of 2011PART II. Income TaxesChapter 1007. Credits Against Tax
Subchapter C. Credit For Tax Withheld And Paid
§ 30221. Credit for withholding at the source on payments made for services rendered

P.R. Laws tit. 13, § 30221

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2019-02-20 00:00:00+00
§ 30221. Credit for withholding at the source on payments made for services rendered

The tax withheld at the source in accordance with § 30273 of this title with respect to payments made for services rendered shall be allowed as a credit against the tax imposed by this part.

History —Jan. 31, 2011, No. 1, § 1053.01, retroactive to Jan. 1, 2011.