P.R. Laws tit. 3, § 807
2019-02-20 00:00:00+00
Every contribution of money made by a person to a pension or retirement system of a general character, established by the Legislature of Puerto Rico, the municipalities and the agencies, instrumentalities and public corporations of the Commonwealth of Puerto Rico shall be exempt from the payment of all kinds of taxes and shall not be attached or affected by any judicial proceeding.
History —May 13, 1950, No. 415, p. 988, § 1.