P.R. Laws tit. 23, § 6039
The provisions of this chapter shall not be used in conjunction with other economic incentive or tax acts, in such a way that the result of their use in conjunction with other acts shall be the obtaining of tax benefits or of any other nature that exceed the benefits to which they would be entitled under any of the laws individually.
Notwithstanding the abovestated, a real estate investment trust with a valid election under §§ 8701—8725 of Title 13, or any analogous preceding or subsequent act, or any corporation, company, partnership, special partnership or legal entity wholly-owned, directly or indirectly by the real estate investment trust, may benefit from the provisions of this chapter, with the exception of the benefits provided in § 6011(a)(1) of this title.
History —Sept. 10, 1993, No. 78, added as § 27C on Dec. 20, 1997, No. 179, § 4; July 13, 2007, No. 67, § 1.