P.R. Laws tit. 23, § 5216
2019-02-20 00:00:00+00
The incentives, deductions, and other benefits granted by virtue of §§ 5204, 5208 and 5209 of this title may be claimed during taxable years beginning before January 1 st, 2015.
History —Mar. 15, 1996, No. 14, added as § 19 on Nov. 17, 2015, No. 187, § 54.