P.R. Laws tit. 23, § 226h
Every natural or juridical person is required to be up to date in all his responsibilities with the Commonwealth of Puerto Rico and all its dependencies, agencies, instrumentalities, and with the municipality of San Juan, in order to avail themselves of the tax benefits established in this chapter and while enjoying the same.
Provided, also, That in order to avail themselves of said tax benefits and be able to enjoy them during the periods provided herein, the properties and businesses benefitted thereby must comply with all planning regulations applicable to the sector or that have been promulgated to guide the development of the special planning zone in which they are located.
History —Aug. 4, 1988, No. 148, p. 618, § 9, renumberred as § 8 on Apr. 17, 2003, No. 110, § 2.