P.R. Laws tit. 5, § 1715
The Corporation shall be exempt from all kinds of taxes, fees, imposts, excises or charges, including license fees, taxes levied or that may be levied by the Commonwealth of Puerto Rico or any political subdivision thereof, including all its operations, its personal and real property, its capital and its receipts and surpluses.
The Corporation is also exempt from the payment of all kinds of fees, taxes or imposts required by law for the prosecution of judicial proceedings, the issuance of certificates in the offices and dependencies of the Government of the Commonwealth and its political subdivisions, and the execution of public instruments and their recording in any public registry in Puerto Rico.
History —May 30, 1973, No. 63, p. 282, § 15, eff. July 1, 1973.