P.R. Laws tit. 13, § 30042
(a) The provisions of this part shall apply to each one of the following special types of taxpayers, subject to the additional provisions set forth in this part that apply to each type, as follows:
(1) Individuals, corporations and associations;
(2) partnerships and partners (see §§ 30321 et seq. of this title);
(3) trusts and estates (see §§ 30491 et seq. of this title);
(4) foreign taxpayers (see §§ 30431 et seq. of this title);
(5) nonprofit entities (see §§ 30471 et seq. of this title), and
(6) other special entities (see §§ 30501 et seq. of this title).
In the case of other special entities, the provisions of this part shall be applied as provided in subsection (b) of this section.
(b) For purposes of this section, the term “other special entities” shall include the following:
(1) Insurance companies (see §§ 30501—30512 of this title);
(2) registered investment companies (see § 30521 of this title);
(3) special employee-owned corporations and regular and special members (see §§ 30531—30550 of this title);
(4) special partnerships (see §§ 30551—30578 of this title);
(5) corporations of individuals (see §§ 30581—30590 of this title);
(6) entities holding an exemption decree under special tax incentive laws, (see §§ 30601—30613 of this title); and
(7) claims against transferees and fiduciaries, (see §§ 30621—30622 of this title).
History —Jan. 31, 2011, No. 1, § 1010.02, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 4.