P.R. Laws tit. 13, § 10843
(a) The Tax Exemption Office shall not accept new exemption applications from businesses under § 10642(d)(1)(D)(i) of this title, as of the date of effectiveness of this act. Therefore, all decree applications filed as of the date of effectiveness of this act regarding an eligible service shall be governed by the provisions of this chapter. New decree applications for eligible services filed before its effective date, but which have not been granted as of the effective date of this act, may be processed under this chapter, at the option of the applicant, provided the services are considered eligible. Decrees granted under Act No. 173-2008 or similar previous acts shall remain in effect in terms of their respective provisions.
(b) Any natural or juridical person that provides or proposes to provide an eligible service or promoter services, shall be able to apply for a decree in accordance with this chapter regardless of the expected volume of such services.
History —Jan. 17, 2012, No. 20, § 15; renumbered as § 16 on July 11, 2012, No. 138, § 6.