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
§ 30229. Credit for taxes withheld at source on indemnification payments received in judicial and extrajudicial proceedings

P.R. Laws tit. 13, § 30229

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2019-02-20 00:00:00+00
§ 30229. Credit for taxes withheld at source on indemnification payments received in judicial and extrajudicial proceedings

The amount of tax withheld at the source under § 30272 of this title with respect to indemnification payments received in judicial and extrajudicial proceedings shall be allowed as a credit against the tax imposed by this part.

History —Jan. 31, 2011, No. 1, § 1053.09, retroactive to Jan. 1, 2011.