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https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1022/subchapter-d/31042/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1022 - Decedent’s Estate; Residents of Puerto Rico (§§ 31... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1022 - Decedent’s Estate; Residents of Puerto Rico (§§ 31011 — 31044) › Subchapter D - Credits Against Ta... | (a) In general. — The amount of any taxes on decedents’ estates, successions or inheritances paid to the United States of America, or to a state, or territory or possession of the United States, or to any foreign country, in connection with any property located within such country, state, possession or foreign country,... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1022/subchapter-d/31043/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1022 - Decedent’s Estate; Residents of Puerto Rico (§§ 31... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1022 - Decedent’s Estate; Residents of Puerto Rico (§§ 31011 — 31044) › Subchapter D - Credits Against Ta... | If any amount claimed as a credit in § 31042 of this title is in any way recovered, the executor or any other person or persons recovering such amount shall give written notice of such recovery to the Secretary within thirty (30) days after the date on which the recovery was received or credited. Notwithstanding the pr... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1022/subchapter-d/31044/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1022 - Decedent’s Estate; Residents of Puerto Rico (§§ 31... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1022 - Decedent’s Estate; Residents of Puerto Rico (§§ 31011 — 31044) › Subchapter D - Credits Against Ta... | (a) In general.— The total sum of the taxes imposed by § 31011(a) of this title reduced by the credits provided in §§ 31041 and 31042 of this title shall be credited against such taxes, insofar as:
(1) At the time of his/her death, the decedent has no debts pending payment on account of tax liabilities, and
(2) the exe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31061/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31061 - Imposition... | (a) Imposition. — Except as provided in § 31067 of this title, a tax shall be imposed, which shall be computed pursuant to § 31011 of this title on the transfer of taxable gross estates, as defined in § 31066 of this title, of any decedent who at the time of his/her death was an alien and a Puerto Rico alien nonresiden... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31062/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31062 - Credits ag... | The amounts determined as credits for taxes on prior transfers pursuant to § 31041 of this title shall be credited against the taxes imposed by § 31061 of this title.
History —Jan. 31, 2011, No. 1, § 2030.02, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31063/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31063 - Definition... | For purposes of taxes imposed by §§ 31061 and 31067 of this title, the value of the gross estate of a decedent who is a Puerto Rico nonresident shall be that portion of his/her gross estate (to be determined as provided in § 31021 of this title) located in Puerto Rico at the time of his/her death.
History —Jan. 31, 201... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31064/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31064 - Property l... | (a) Stock in domestic corporations and partnerships. — For purposes of this subchapter, stock certificates, as these are defined in § 31002(a)(1) of this title, issued by domestic corporations or partnerships, belonging or held by a Puerto Rico nonresident, shall be deemed to be property located in Puerto Rico.
(b) Tra... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31065/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31065 - Property l... | For purposes of this subchapter:
(a) Annuities and individual retirement accounts. — The amounts receivable by reason of annuity contracts and individual retirement accounts not eligible under §§ 33001 et seq. of this title shall be deemed to be property located outside Puerto Rico.
(b) Certain bank deposits and other ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31066/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31066 - Taxable de... | (a) Definition of taxable decedent’s income.— For purposes of the tax imposed by § 31061 of this title, the value of the taxable estate of any decedent who is a Puerto Rico nonresident shall be determined by deducting the items below from the value of that portion of his/her gross estate that, at the time of his/her de... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31067/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31067 - Taxation o... | (a) As for United States citizens who are Puerto Rico nonresidents at their time of death, whose gross estate located in Puerto Rico is included in their gross estates for purposes of estate taxes imposed by the United States Internal Revenue Code, a tax shall be imposed on that portion of the gross decedent’s estates ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31068/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31068 - Deduction ... | (a) Gross decedent’s estates of the persons listed below shall be entitled to the deduction allowed under § 31034(a) of this title:
(1) From those Puerto Rico nonresidents not required to pay, in any jurisdiction outside Puerto Rico, estate taxes in connection with the value of the investments referred to in said secti... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1023/31069/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonres... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1023 - Decedent’s Estates Belonging to Puerto Rico Nonresidents (§§ 31061 — 31069) › § 31069 - Fixed exem... | (a) The sum of ten thousand dollars ($10,000) shall be exempt from the gross estate of any decedent who is not a United States citizen.
(b) As for United States citizens who are Puerto Rico nonresidents, whose decedent’s estate is subject to taxes imposed by § 31061 of this title, the exemption shall be the greater amo... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-a/31081/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter A - Determi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter A - Determination of the Tax Obligation (§§ 31081 — 31084... | (a) There shall be imposed for each calendar year, a tax computed pursuant to the provisions of this section on any transfer of property by gift, made during such calendar year, regardless of whether the person making such gift is a Puerto Rico resident or nonresident.
(b) Tax computation. — The tax imposed by this sec... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-a/31082/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter A - Determi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter A - Determination of the Tax Obligation (§§ 31081 — 31084... | (a) Duty to pay taxes. — The tax imposed by § 31081 of this title shall be paid by the donor, and if such tax or any portion thereof is not paid on or before the due date therefor, the person receiving the gift shall also be personally liable, with all his/her property, for such tax up to the total sum of the value of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-a/31083/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter A - Determi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter A - Determination of the Tax Obligation (§§ 31081 — 31084... | (a) General definition. — Taxable gift means the amount of gifts made during a calendar year, minus deductions and exemptions established in §§ 31091—31105 of this title.
(b) Excluded gifts. — For purposes of subsection (a), the first ten thousand dollars ($10,000) given as a gift to each person in each calendar year s... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-a/31084/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter A - Determi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter A - Determination of the Tax Obligation (§§ 31081 — 31084... | There shall be credited against the tax imposed by § 31081 of this title, the amount of any gift tax actually paid to the United States of America, or to any foreign country, in connection with any property, wherever located, whose value has been determined pursuant to the provisions of this subchapter and has been inc... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31091/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31091 - Defini... | (a) In general.— The value of gifts, for purposes of this chapter, shall include, in the case of a donor who is a Puerto Rico resident, the value of any property, wherever located, that such donor transfers by gift to another person. As for persons making gifts who are Puerto Rico nonresidents, such term shall include ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31092/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31092 - Deduct... | (a) The value of property located in Puerto Rico, as defined and listed in this section, on the date of the transfer, shall be deductible from any transfer by gift made by a Puerto Rico resident.
(b) For purposes of this section, the term “property located in Puerto Rico” means and shall include the following:
(1) Exce... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31093/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31093 - Purely... | (a) In general. — In determining the value of gifts, purely gratuitous as well as onerous gifts, as defined in the Civil Code of Puerto Rico, shall be both included. Notwithstanding the foregoing provisions, of the value of remunerative gifts made for services rendered to the donor, the gift shall only be deemed to be ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31094/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31094 - Paymen... | The amount paid by a person (who shall be the donor) to satisfy in whole or in part any obligation for which another person (who shall be the person receiving the gift) is responsible, shall be deemed to be a gift, insofar as there is no sufficient consideration in money or its equivalent, when making such payment.
His... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31095/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31095 - Discha... | The value of debts discharged in whole or in part by the creditor (who shall be the donor) in favor of the debtor (who shall be the person receiving the gift) shall be included in the total sum of the gifts, insofar as there is no sufficient consideration in money or its equivalent, and insofar as such debt discharge d... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31096/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31096 - Transf... | The value of any property transferred in trust shall be included in the total sum of gifts insofar as there is no sufficient consideration in money or its equivalent was involved in said transfer.
History —Jan. 31, 2011, No. 1, § 2042.06, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31097/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31097 - Proper... | When a property is transferred for less than its value, that amount which constitutes the difference between the property value and its price, paid in money or its equivalent, shall be included in the total sum of gifts. For purposes of this chapter, the donor shall be the assignor of the property and the person receiv... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31098/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31098 - Insura... | The value of any insurance policy or annuity contract, payable on a fixed date, transferred or assigned with no sufficient consideration in money or its equivalent involved, shall be included in the total sum of gifts. The payments of premiums of any kind of insurance which have been made directly or indirectly on beha... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31099/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31099 - Benefi... | Except in cases in which the proceeds of any insurance policy are included in the gross estate of a decedent, the proceeds of any policy shall be a gift if the person paying the premiums on such policy is not the same person who receives the policy proceeds when the same is liquidated. In these cases, the policy benefi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31100/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31100 - Joint ... | The marital property, with its assets, as well as both spouses with their private property, shall be severally responsible for the taxes imposed by § 31081 of this title, in connection with property given as gifts, which is part of the marital community property.
History —Jan. 31, 2011, No. 1, § 2042.10, retroactive to... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31101/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31101 - Transf... | Any transfer made by a person over the age of sixty-five (65) in favor of his/her ancestors, his/her progeny or any other person as a natural demonstration of his/her liberality, shall be deemed to be a gift, unless the taxpayer shows that the transfer thus made involved sufficient consideration in money or its equival... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31102/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31102 - Other ... | If pursuant to the last sentence of § 31021(a) of this title a gift made not later than the time of death of the donor were not to be reported and paid for as provided under such section, then said gift shall be included in the gross estate of the donor, assigning to such gift the value it had at the time of death of t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31103/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31103 - Specia... | In determining the value of taxable gifts for each calendar year, an annual deduction on the first five thousand dollars ($5,000) that the donor transfers to each one of his/her children, whether born in wedlock, out of wedlock or adopted, who has been ruled to be permanently disabled by a competent court, shall be all... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31104/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31104 - Specia... | In determining the value of taxable gifts for each calendar year, in addition to all other deductions allowed under this part, there shall be allowed an annual deduction on the amount paid:
(a) To an educational organization that normally maintains a permanent faculty and curriculum and that normally has students regul... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1024/subchapter-b/31105/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1024 - Gift Tax (§§ 31081 — 31105)›Subchapter B - The Ter... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1024 - Gift Tax (§§ 31081 — 31105) › Subchapter B - The Term “Gift” (§§ 31091 — 31105) › § 31105 - Deduct... | (a) Puerto Rico Residents. — When computing the value of taxable gifts for the calendar year, a deduction shall be allowed to donors who are Puerto Rico residents, on all gifts made during said calendar year to or for the use of any of the entities or organizations mentioned in § 31035 of this title and subject to the ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31121/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Final tax return to be filed by the executor. — All executors shall file with the Secretary, within a term of nine (9) months immediately after the time of death of the decedent, a final tax return, under oath, observing such requirements as the Secretary may provide by regulation, circular letter, informational bu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31122/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Tax return to be filed by donor. — Any person who in any calendar year makes any gift in excess of the ten thousand dollars ($10,000) annual exemption per person receiving the gift as provided in § 31083(b) of this title shall, not later than January 31 of the year following the calendar year in which the gift was ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31123/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | The Secretary may, pursuant to such rules and regulations as he/she may establish to that effect, grant reasonable time extensions to file the tax returns referred to in this part, except that in cases in which the person required under this part to file such tax returns is not in Puerto Rico, the time to file the same... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31124/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Any person subject to payment of any taxes imposed by this part or responsible for collecting such taxes and paying them to the Secretary, shall keep such attestations, submit under oath such statements, file such tax returns, and meet all such requirements as the Secretary may provide by regulation.
(b) The Secret... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31125/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Public document and inspection. —
(1) All tax returns filed pursuant to the provisions of this part shall constitute public documents and be subject to public inspection and examination to such extent as authorized by the Secretary by rule and/or regulation.
(2) Whenever a tax return is subject to inspection by any... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31126/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Time of payment. — Taxes imposed by this part shall be paid with no need for assessment, notice or requirement by the Secretary, within the following terms:
(1) Decedent’s estates. — As for decedent’s estate taxes imposed by §§ 31011 and 31061 of this title, within nine (9) months immediately following the time of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31127/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) In the event that there are not sufficient funds to pay the taxes imposed by this part, as well as any other taxes owed to the public treasury, the executor may request, and the Secretary is hereby authorized to approve, that, before the corresponding legal transaction, any portion of the decedent’s property be sol... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31128/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Granting the time extension. — When the Secretary determines that paying any portion of the taxes imposed on the time established to make such payment would impose an onerous burden on the taxpayer, the Secretary may, after the person with such tax liability has made a written request, grant a time extension on the... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31129/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Allowable time extension. — If the value of the interest in a controlled business that is included in determining the gross estate of a decedent who was (at the time of his/her death) a Puerto Rico resident, exceeds:
(1) Thirty-five percent (35%) of the value of the gross estate of such decedent, or
(2) fifty perce... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31130/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | By request, the Secretary shall give to the person who pays any taxes imposed by this part, a formal receipt, whether written or printed out, for the amount received. The form and contents of the receipt shall be determined by regulation.
History —Jan. 31, 2011, No. 1, § 2051.10, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-a/31131/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter A - Ta... | (a) Taxes in jeopardy. — Departure of taxpayer or his/her representative from, or removal or concealment of property in Puerto Rico:
(1) Decedent’s estate taxes. — This section shall apply on estate taxes, represented by the executor, under the same circumstances in which the same applies to gift taxes. For purposes of... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-b/31141/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter B - De... | Immediately after the tax return reporting the property has been received, together with payment of the corresponding self-assessed estate or gift taxes, the Secretary shall make a preliminary examination of such tax return and after having verified that all taxes referred to in § 31161 of this title owed by the decede... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-c/31151/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter C - Cl... | (a) Method to collect. — There shall be imposed, charged, and paid the amount of the obligation that corresponds under the law to an assignee of a property belonging to a decedent or a person who made such gift, on account of the taxes imposed by this part (including interest, additional amounts, and additions to taxes... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-c/31152/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter C - Cl... | (a) Fiduciary of taxpayer. — When notifying the Secretary that any person is acting as a fiduciary, the fiduciary shall assume the powers, rights, duties, and privileges of such other person regarding taxes imposed by this part (except as otherwise specifically provided, and except that taxes shall be charged on the pr... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-d/31161/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Ta... | (a) Lien on transferred property. — All taxes imposed by this part, and all other kinds of taxes already assessed and included or includible as discounts from the estate pursuant to § 31033 of this title, shall constitute a preferred lien in favor of the Government of Puerto Rico on each and every property comprising t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-d/31162/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Ta... | (a) Obligation has been met.— The Secretary shall, subject to such rules and regulations as he/she may promulgate, issue a lien cancellation certificate in connection with any and all property subject to the lien imposed under § 31161 of this title, if the obligation secured by such lien has been fully met.
Notwithstan... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-d/31163/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Ta... | (a) The Secretary is hereby authorized to charge such fees as he/she deems to be reasonable or convenient for the issue of lien cancellation certificates under the provisions of this part; Provided, That the Secretary may exempt from payment of such fees in cases in which the corresponding tax return is filed electroni... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-d/31164/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Ta... | If any person subject to payment of any taxes imposed by this part forgets or refuses to pay such taxes within ten (10) days following the date of notice and demand by the Secretary, he/she shall collect such taxes, together with interest and additional amounts as required by law, by means of attachment and sale, in th... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-d/31165/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter D - Ta... | (a) Property comprising decedent’s estate. — Regarding any property subject to the lien imposed in § 31161 of this title on account of having been transferred as inheritance, bequest or legacy, in connection to which a lien cancellation certificate as provided in § 31162 of this title has not been submitted, the follow... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-e/31171/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Mi... | Any person who transfers any share, right, interest or other valuable intangible property that is transferable by endorsement or surrender, to any heir or any other person as a natural demonstration of his/her liberality, shall, within thirty (30) days following the time at which he/she made the transfer, execute befor... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-e/31172/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Mi... | If after the time of death of the decedent, any heir or any other person as a natural demonstration of the decedent’s liberality, should be holding any share, right, interest, or other valuable intangible property that is transferable by endorsement or surrender, which previously belonged to the decedent, in connection... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-e/31173/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Mi... | Insofar as, in the judgment of the Secretary, this is necessary to properly administer this part, the Secretary may demand from any person, by means of notice to that effect, that he/she submit a financial statement that includes all his/her assets and liabilities, with such details and in such manner as the Secretary ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-e/31174/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Mi... | Insofar as the asset and liability adjustment concerning an estate (pursuant to the income reported for income tax purposes, with gifts made and notified, and with other adjustments that affect the estate, during the last five (5) years preceding the time of death of the decedent) reveals that such estate has sustained... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-e/31175/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Mi... | (a) Requirement to prove allegations. — The estate executor or the donor shall be required to prove his/her assertions or allegations with trustworthy proof, which he/she shall submit to the Secretary.
(b) Presumption of accuracy. — The determinations made by the Secretary to administer this part shall have standing be... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iii/chapter-1025/subchapter-e/31176/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176)›Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Admin... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter E - Mi... | The Internal Revenue Code of 1994, as amended, Act No. 167 of June 30, 1968, as amended, and §§ 881—905 of this title, and preceding laws which impose taxes on inheritances or gifts shall continue to apply pursuant to their terms in all cases in which the decedent has died or the gift has been made before the effective... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1031/31601/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604)›§ 31601 - Ge... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31601 - General definitions | (a) For purposes of this part, the following terms shall have the meaning stated below:
(1) Good.— Shall mean any object, device, or thing for use and consumption, regardless of its form, material or essence and regardless of its name.
(2) Cost in Puerto Rico.— Shall mean and shall be determined in each case, as establ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1031/31602/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604)›§ 31602 - Sc... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31602 - Scope of term “include” | For purposes of the terms and phrases defined in this part, the words “includes” and “including” shall not be construed as to exclude, omit or eliminate other matters within the meaning of the defined term. Likewise, the specified objects shall only be taken as an illustration or characterization but not as including t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1031/31603/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604)›§ 31603 - Li... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31603 - Limitation to set taxes | No municipality, whether autonomous or not, of the Government of Puerto Rico may impose or collect a local excise tax on any goods subject to taxation under the provisions of this part, as established in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 3010.03, retroactive to Jan. 1, 2011. |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1031/31604/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604)›§ 31604 - Ap... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1031 - Definitions and General Provisions (§§ 31601 — 31604) › § 31604 - Application to government agencies | Except as provided in Chapter 1033 of this part, regarding tax exemption to goods, the departments, agencies, administrations, bureaus, boards, commissions, offices, instrumentalities and public corporations, and municipalities of the Government of Puerto Rico, as well as the Legislative and the Executive Branch, shall... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31621/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31621 - General excise tax pro... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31621 - General excise tax provision | An excise tax shall be imposed, collected, and paid, at the rates prescribed in §§ 31622-31627a of this title, inclusive, on cement manufactured locally or introduced into Puerto Rico, sugar, plastic products, the introduction or manufacture of cigarettes, gasoline, aviation fuel, gas oil or diesel oil, crude oil, part... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31622/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31622 - Cement manufactured lo... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31622 - Cement manufactured locally or introduced by dealers | A six-cent (6¢) excise tax shall be imposed, collected and paid for each hundredweight or fraction thereof of all hydraulic cement, or substitute thereof, manufactured locally or introduced by dealers or local manufacturers who hold the license required in this part.
History —Jan. 31, 2011, No. 1, § 3020.02, retroactiv... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31623/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31623 - Sugar | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31623 - Sugar | An excise tax of fourteen cents (14¢) shall be imposed, collected, and paid for every pound or fraction thereof of all types of sugar, regardless of its state and its appearance and on all sugar substitutes. For purposes of this part, the term “sugar” shall mean and include cane sugar, beet sugar, corn sugar, sorghum s... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31624/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31624 - Plastic products | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31624 - Plastic products | A six point six percent (6.6%) excise tax of the taxable price in Puerto Rico shall be imposed, collected and paid on all plastic products described below, which have been manufactured outside Puerto Rico and that do not meet the standards established by the following entities:
(a) Pipes and Fittings for Drinking Water... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31625/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31625 - Cigarettes | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31625 - Cigarettes | An excise tax of eleven dollars and fifteen cents ($11.15) shall be imposed, paid, and collected on each hundred or fraction of one hundred (100) cigarettes. For the purpose of this part, the term “cigarette” shall mean any roll of finely cut natural or synthetic tobacco or any other finely cut natural vegetable or syn... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31626/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31626 - Fuels | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31626 - Fuels | (a) An excise tax shall be imposed, collected, and paid as herein stated on each gallon or fraction thereof of the following fuels:
(1) Gasoline 16 cents
(2) Aviation fuel 3 cents
(3) Gas oil or diesel oil 4 cents
(4) Any other fuel 8 cents.
(b) For purposes of this part, the term “gasoline” shall include all types of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31627/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31627 - Crude oil, partially f... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31627 - Crude oil, partially finished and finished oil by-products and other... | (a) In addition to any other excise tax levied in this part, an excise tax shall be imposed, collected and paid for the use in Puerto Rico of crude oil, partially finished and finished oil by-products, and any other hydrocarbon mixture (excluding natural gas) of $9.25 per barrel or fraction thereof.
(b) In the case of ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31627a/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31627a - Excise tax on crude o... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31627a - Excise tax on crude oil, partially finished and finished oil by-pro... | (a)
(1) In addition to the excise tax prescribed in § 31627 of this title for the use in Puerto Rico of crude oil, partially finished and finished oil by-products, and any other hydrocarbon blend, an additional excise tax shall be imposed, collected, and paid for the use in Puerto Rico of crude oil, partially finished ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31628/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31628 - Vehicles | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31628 - Vehicles | (a) An excise tax shall be imposed, collected, and paid on every vehicle that is introduced from abroad or manufactured in Puerto Rico, as established below following the description of said vehicle:
(1) Automobiles introduced from abroad or manufactured in Puerto Rico before March 16, 2007, the percent corresponding t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31629/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31629 - Vessels and heavy equi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31629 - Vessels and heavy equipment | (a) An excise tax of seven percent (7%) shall be imposed, collected, and paid on every type of ship and every type of heavy equipment that is introduced from abroad or manufactured in Puerto Rico.
(1) Ships.— In the case of ships, the excise tax shall be imposed on the suggested consumer sales price. The maximum excise... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31630/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31630 - Declaration of excise ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31630 - Declaration of excise tax and use tax and monthly excise tax return | (a) Every importer shall file a detailed excise tax and use tax declaration on all taxable goods or items that have been introduced from abroad. The declaration shall be filed on the deadline for the payment of the corresponding excise taxes or the applicable use tax. The declaration shall contain the information on go... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31631/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31631 - Goods introduced in fr... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31631 - Goods introduced in freight containers | (a) Any person who imports goods subject to taxation or taxable items into Puerto Rico using freight containers to transfer them from the port to their warehouses, stores, or final destination shall file with the Secretary an excise tax and use tax declaration on all taxable goods or items transported in freight contai... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31632/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31632 - Duties of port owners,... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31632 - Duties of port owners, lessees, and administrators | (a) No owner, lessee, or administrator of any port who has goods and freight containers subject to excise taxes and use taxes in his custody shall deliver them to the consignee, nor to the person that properly claims them, unless they furnish a certification issued by the Secretary authorizing such delivery.
(b) When, ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1032/31634/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1032 - Taxes on Goods (§§ 31621 — 31634)›§ 31634 - Appropriation of funds | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1032 - Taxes on Goods (§§ 31621 — 31634) › § 31634 - Appropriation of funds | The Secretary of the Treasury shall set aside the revenues collected by virtue of §§ 31625 and 31633 of this title, directly in the General Fund. Provided, that point thirty-three percent (0.33%) of such revenues shall be allocated to the Puerto Rico School of Plastic Arts; point thirty-three percent (0.33%) shall be a... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31651/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31651 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31651 - Exemptions, powers of the Secretary | (a) The Secretary is hereby empowered to establish, through regulations, the conditions regarding the enjoyment of any exemption granted in this part in order to ensure due compliance of the terms, provisions, and purposes by virtue of which the exemption is granted.
(b) The Secretary may impose the following requireme... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31652/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31652 - Tax refu... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31652 - Tax refund | (a) In order to achieve due oversight of the exemptions granted by this part, the Secretary is hereby empowered to collect the excise tax, prior to the recognition of the exemption, except in respect to:
(1) The exemption granted to a manufacturing plant when the latter acquires raw material, equipment, and machinery d... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31653/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31653 - Excise t... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31653 - Excise tax refund for vehicles propelled by combined o... | (a) Definitions.— For purposes of this section, the following shall be treated as vehicles propelled by combined or alternative energy:
(1) Hybrids.— Those that combine a conventional combustion engine with an electric engine with regenerated and rechargeable energy.
(2) Electric.— Those that are propelled by electric ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31654/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31654 - Conditio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31654 - Conditional exemption; goods in transit, for re-export... | (a) No conditional exemption shall be recognized in the cases indicated in §§ 31660 and 31661 of this title, unless the goods to which the exemption is granted is once again exported, returned to the manufacturer, destroyed, or otherwise disposed of as required by the provisions of said sections.
(b) Subject to the pro... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31655/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31655 - Public c... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31655 - Public carrier vehicles | (a) The following vehicles shall be exempt from the excise tax imposed in § 31627 of this title, provided they are acquired to be devoted to transportation for pay:
(1) Every new or used motor vehicle initially registered with the Department of Transportation and Public Works by a person who, immediately after its acqu... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31656/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31656 - Consular... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31656 - Consular officials and employees | (a) The vehicles acquired or introduced into Puerto Rico for the personal use of consular officials and employees of foreign countries in Puerto Rico shall be exempt from the excise tax imposed in § 31627 of this title, provided that said countries extend the same privilege to the representatives of the United States o... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31657/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31657 - Persons ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31657 - Persons with disabilities | (a) Any person whose hands or legs have been amputated or who is permanently paraplegic, or any person with a permanent disability of a similar nature shall benefit from the excise tax exemption established in § 31628 of this title for one (1) motor vehicle especially prepared and equipped to meet the needs associated ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31658/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31658 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31658 - Exemptions to churches | (a) New vehicles with a capacity of twelve (12) or more passengers, excluding the driver, that are registered for the first time in Puerto Rico, acquired and used by churches exclusively for the transportation of their parishioners to the religious services, shall be exempt from the payment of the excise taxes imposed ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31659/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31659 - Donation... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31659 - Donations to the P.R. Police and the Municipal Governm... | (a) New vehicles acquired by a non-exempt natural and/or juridical person for the sole purpose of donating them to the Police of Puerto Rico and to the municipal governments for patrol duty, crime prevention, protection of property and other public services rendered by the Municipal Guard shall be exempt from the payme... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31660/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31660 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31660 - Exemptions on goods for manufacturing | Any raw material, excluding hydraulic cement, to be used in Puerto Rico for the manufacture of finished products, as well as trailers, trucks, or lifts, as said terms are defined in § 31628 of this title, that are used exclusively and permanently within the manufacturing plant circuit, shall be exempt from the payment ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31661/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31661 - Goods in... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31661 - Goods in transit and for export | The goods comprised in the cases indicated herein below shall be exempt from the payment of excise taxes established in this part, provided the provisions of the § 31652 of this title are complied with.
(a) Goods in transit in Puerto Rico consigned to persons outside Puerto Rico, as stated in the shipping documents whi... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31662/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31662 - Returned... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31662 - Returned goods | The goods in the cases described herein below shall be exempt from payment of the excise taxes imposed by this part, provided that the provisions of this section are complied with.
(a) Goods returned by the introducer to persons abroad, or by the dealer or local manufacturer, without having been commercially exhibited ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31663/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31663 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31663 - Exemption to tourists and residents of Puerto Rico tra... | The introduction of two hundred (200) cigarettes shall be allowed without the imposition of the excise tax established in this part. Any excess over two hundred (200) cigarettes shall be subject to the payment of the corresponding excise tax. It shall be understood that the cost of the exempt cigarettes is included in ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31664/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31664 - Goods so... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31664 - Goods sold in air or maritime terminal stores to perso... | The goods introduced or manufactured in Puerto Rico to be sold in stores established in air or maritime terminals that are duly authorized to sell duty-free goods to persons leaving the jurisdictional limits of Puerto Rico shall be exempt from the payment of excise taxes. This exemption shall be granted when the store ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31665/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31665 - Nonprofi... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31665 - Nonprofit charitable institutions | (a) The organizations recognized by the Secretary as exempt from the payment of income tax pursuant to § 30471(a)(1), (2)(A), (2)(B) (in the case of a civic league) and (5)(A) (in the case of nursing homes) of this title, and that upon an investigation to such effects demonstrate that they are engaged in Puerto Rico in... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31666/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31666 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31666 - Exemptions on goods acquired by government agencies | (a) Any goods acquired for official use by the agencies and instrumentalities of the Government of the United States of America shall be exempt from the payment of the excise taxes imposed in this part.
(b) Vehicles, vessels, and heavy equipment acquired for official use by the departments, agencies, administrations, b... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31667/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31667 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31667 - Exemption on goods belonging to persons in government ... | (a) Persons in the service of the Government of the United States of America or of the Government of Puerto Rico who are officially transferred to render services in Puerto Rico shall be entitled to introduce into the Island one (1) vehicle exempt from excise taxes, provided such introduction is as a result of and cont... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31668/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31668 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31668 - Exemption on cigarettes | (a) Cigarettes sold or transferred to foreign flag ships and of United States registration and those sold to foreign warships and to ships of a foreign country on courtesy visits to Puerto Rico, shall be exempt from the tax imposed in this part. This exemption shall only be allowed when the cigarettes are delivered in ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31669/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31669 - Exemptio... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31669 - Exemption on gasoline or contaminated diesel oil or fo... | (a) Gasoline and diesel oil which, before or when being pumped from a ship or from the refineries into tanks or facilities in Puerto Rico, have become contaminated with water or other products and thereby rendered unusable or not to be sold commercially shall be exempt from the excise tax imposed in this part. This exe... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31670/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31670 - Partial ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31670 - Partial exemption on gasoline for air or marine use | The Secretary shall refund the amount of eleven cents (11¢) for each gallon of gasoline which has been used in sea and air trips between Puerto Rico and other places outside of the territorial limits of Puerto Rico. For purposes of this section, the term “trips by sea or air” does not include flights or air trips, nor ... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1033/31671/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671)›§ 31671 - Vessels ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31671 - Vessels used for towing or bunkering services | (a) All vessels used to render towing services within or outside territorial waters shall be exempt from the payment of the taxes under this part.
(b) Likewise, all towing vessels and barges used for bunkering other vessels shall be exempt. For purposes of this exemption, the service may be rendered within or outside t... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1034/31691/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693)›§ 31691 - General t... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693) › § 31691 - General tax provision on certain transactions | A tax shall be imposed, collected, and paid at the rates fixed in §§ 31692 and 31693 of this title, on winnings in racing pools, pari-mutuels, quinielas, daily doubles, subscription funds, and any other wager in the racetracks of Puerto Rico on official bets on horse races. The tax imposed on said transactions shall be... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1034/31692/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693)›§ 31692 - Taxes on ... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693) › § 31692 - Taxes on winnings from racetrack wagers | A ten percent (10%) tax on all the winnings in the pari-mutuels, and twenty percent (20%) on all the winnings in pools, quinielas, daily doubles, subscription funds, or obtained in any other legally authorized wager at the racetracks in Puerto Rico shall be imposed, collected, and paid.
History —Jan. 31, 2011, No. 1, §... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1034/31693/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693)›§ 31693 - Tax on ho... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1034 - Tax on Certain Transactions (§§ 31691 — 31693) › § 31693 - Tax on horse racing betting | A tax of five cents (5¢) shall be imposed, collected, and paid on each papeleta bet; a tax of fifteen cents (15¢) on each double bet, exacta bet, quiniela bet, and any other legally authorized bet; and a tax of twenty-five cents (25¢) on any pari-mutuel bet made at horse racing agencies established pursuant to §§ 198 e... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31711/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Bu... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31... | (a) Any wholesale or retail dealer of any of the goods listed hereinafter, who sells the goods at a fixed place or as an itinerant merchant, shall pay an annual tax as a license fee at the rate established in the following table:
(1) For purposes of this section and the other provisions applicable to this part, the fol... |
https://law.justia.com/codes/puerto-rico/title-thirteen/subtitle-17/part-iv/chapter-1035/31712/ | PR | Justia›US Law›US Codes and Statutes›Laws of Puerto Rico›2023 Laws of Puerto Rico›TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423)›Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423)›PART IV - Excise Taxes (§§ 31601 — 31771)›Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Bu... | 2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1035 - Retail and Wholesale Licensing fees for Certain Goods and Other Businesses or Activities (§§ 31711 — 31722) › § 31... | (a) Any person who operates pool tables or amusement machines or devices operated by coins or tokens shall pay an annual tax on account of license fees in the amount indicated below:
(1) For each jukebox, pool table, amusement machine or device operated by coins or tokens of a mechanical, electronic type, or video game... |
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