P.R. Laws tit. 13, § 10735
All the parties to a sale effected after November 1st, 2011, but on or before December 31st, 2012, of newly-built properties acquired by qualified investors, shall be exempt from the payment of all kinds of charges on account of internal revenues stamps and vouchers required by law for the execution of public documents and their filing and recording in any public registry of the Government with respect to the constitution of a property into a horizontal property regime, sale, purchase, lease, financing, or mortgage of the newly-built property. In order to claim the exemption, the owner or lessor shall submit a copy of the sworn certification of newly-built property to be issued by the seller of the real property in accordance with § 10731 of this title to the notary public, Registrar, or any other government entity before which the benefits of this exemption are claimed and enclose the same with any document to be filed with the Property Registry.
History —Nov. 21, 2011, No. 226, § 6, retroactive to Nov. 1, 2011.