Application
Individuals and businesses interested in applying for the tax incentives provided under Act 20-2012, Act 22-2012, Act 73-2008, Act 83-2010 and Act 273-2012 will be required to file such applications using the DDEC & PRIDCO Online Applications Platform (the “Platform”). Similarly, individuals and businesses who/which already have a Tax Exemption Decree under Act 1-2011, Act 8-1987, Act 20-2012, Act 22-2012, Act 73-2008, Act 83-2010 and Act 135-1997 will be required to file the corresponding annual reports through the Platform.
Although our goal is to eventually include within the Platform other online applications and reports under other laws that are part of our attractive Puerto Rico’s Tax Incentives Program, the following applications are not yet available online and, therefore, need to be filed in paper:
Solicitud de Exención para el Arrendamiento de PropiedadSolicitud de Exención para CervezasSolicitud de Exención bajo las Disposiciones de la Ley Especial para la Rehabilitación de Río PiedrasSolicitud de Exención para Transporte MarítimoSolicitud de Exención para Maquinaria Dedicada a Fomento Industrial
Filing Fees
1
The filing fees shall will be paid only by Certificate check, Manager's Check or Money Order to the attention of the Secretary of the Treasury. WE DO NOT ACCEPT CERTIFICATE CHECKS, MANAGER’S CHECKS OR MONEY ORDERS TO THE ATTENTION OF THE DEPARTMENT OF ECONOMIC DEVELOPMENT AND COMMERCE, except as described in section nine (9).
| 1 | The following items will be subject to a filing fee of
$750.00
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- New Application/Case2;
- Transfer of shares between related companies
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| 2 | The following item will be subject to a filing fee of $2,500.00 | - New Application/Case under Act No. 14-2017
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| 3 | The following items will be subject to a filing fee of
$4.500.00 | - Renegotiations, Consolidations, Waivers and Additional Exemptions3
- Amendment for transfer of control of
non-affiliated companies - Extensions4
- Cases under Section 16(b)(3)5
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| 4 | The following items will be subject to a filing fee of
$500.00
| |
| 5 | The following items will be subject to a filing fee of
$450.00 | - Amendments (any change in address, change in name of entity, to add or remove municipalities, to add or remove products or services, request of special clauses, fixing or postponement of effective date, when the term to unconditionally accept a decree or amendment has expired)
- Amendment for transfer of shares without change in control.
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| 6 | The following items will be subject to a filing fee of
$50.00 |
- Applications under Sections 3(f), 6(f), y 10(b)6
- Submittal or issuance of any certificate, sworn statement or affidavit to clarify information about the application that is in process, but has not been approved; unconditional acceptance of decree or amendments, notification of residence (Act 22-2012), determination of date of commencement of operations (if made within the year the decree being approved) or any other sworn document for which a filing fee has not been set expressly.
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| 7 | The following items will be subject to a filing fee of
$100.00 | |
| 8 | The following items will be subject to a filing fee of
$300.00 | |
| 9 | The following items will be subject to a filing fee of
$5,000.00 | |
| 10 | The following items will be subject to a filling fee of $1,000.00 | - "Act No. 14-2017 One-Time Fee", established by virtue of Act No. 241-2017 - Special Fund under the Act to Promote the Transfer of Indiviudal Investors to Puerto Rico8
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| 11 | The following items will be subject to a filing fee of
$0.00 | - Request must be filed with the Puerto Rico Industrial Development Company9.
- Order of Clarification where the Office of Industrial Tax Exemption, the Department of Treasury or the Puerto Rico Industrial Development Company omitted or mistakenly did not include information submitted in the application.
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1 Filing fees are subject to revision. Revised on Auguste 21, 2007. Payments made are not refundable.
2 Except for New Application/Case, under Act No. 14-2017, which application fee is $2,500.00
3 The Grantee must have complied with the filing of their annual reports.
4Sections corresponding to Act 135-1997 and Act 8-1987.
5Section corresponding to Act 73-2008.
6Sections corresponding to Act 8-1987, as ammendes, Act 135-1997, as amended, and Act 73-2008 as amended.
7This is will be received through a Certificate Check, Manager’s Check or Money Order to the attention of the Department of Economic Development and Commerce or through a Voucher to be purchased at a Tax Collector’s Office of the Puerto Rico Department of Treasury.
8This payment requirement will be notified to the Qualified Physician, who shall proceed according to the instructions contained in the notification.
9Request must be filed withe the Puerto Rico Industrial Development Company.
