P.R. Laws tit. 23, § 571b
(a) In case of a discrepancy between a provision of this chapter and one of another statute, this chapter shall prevail.
(b) A film project or infrastructure project may combine the provisions of this chapter with those of any other statute, including, but without it being understood as a limitation, the benefits of §§ 8630—8658 of Title 13 or the benefits of §§ 10101 et seq. of Title 13, known as the “Puerto Rico Tax Incentives Act of 1998”, or other laws subsequent to these. Nevertheless, if the film project or the infrastructure project avails itself of the benefits provided by the provisions of this chapter, its provisions shall prevail over those of any other statute, in case of discrepancy or duplication between them. However, the tax provisions of this chapter shall not be used together with those of other laws that foster the investment of capital through the granting of tax credits similar to those granted herein. If the film project or the infrastructure project chooses to avail itself of the provisions of this chapter, it shall only have the available tax credits granted in this chapter.
History —Dec. 24, 1999, No. 362, § 4; May 4, 2007, No. 41, § 1.