P.R. Laws tit. 23, § 7010
Any and all natural and juridical persons are required to be up to date with regard to all their responsibilities towards the Commonwealth of Puerto Rico, and all its dependencies, agencies, instrumentalities, and the Municipality of San Juan, in order to avail themselves of and while enjoying the tax benefits established in this chapter.
It is also provided that in order to avail themselves of said tax benefits and enjoy these during the periods provided in this chapter, the properties and businesses benefited thereby must comply with all the planning regulations applicable to the sector, or with those that have been promulgated to guide the development of the special planning zone in which they are located.
History —July 5, 1995, No. 75, § 9.