P.R. Laws tit. 13, § 30225
2019-02-20 00:00:00+00
In the case of a taxpayer that has elected under § 30086(i)(2) of this title, to include the dividend distribution in the return as part of his/her net taxable income subject to regular tax, the amount of tax withheld at source, pursuant to § 30086 of this title, with respect to said payments shall be allowed as a credit against the tax imposed by this part.
History —Jan. 31, 2011, No. 1, § 1053.05, retroactive to Jan. 1, 2011.