Puerto Rico - Sales and Use Tax Exemption for Green Energy

Last updated: August 28, 2018

Program Overview

Implementing Sector:State
Category:Financial Incentive
State:Puerto Rico
Incentive Type:Sales Tax Incentive
Administrator:Energy Affairs Administration
Start Date:08/10/2008
Eligible Renewable/Other Technologies:Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Municipal Solid Waste, Combined Heat & Power, Landfill Gas, Tidal, Wave, Ocean Thermal, Wind (Small), Hydroelectric (Small), Anaerobic Digestion
Eligible Efficiency Technologies:Other EE, Yes; specific technologies not identified

Authorities

Name:C3268 (2008) Law 248
Date Enacted:8/10/2008
Effective Date:8/10/2008

Summary

Puerto Rican law exempts from the sales and use tax solar electric equipment, associated accessories, and components used to produce electrical energy. Distributors or manufacturers must submit a certification to the Departamento de Hacienda (Puerto Rico's Department of Revenue) declaring that the solar electric equipment and associated components comply with the norms and specifications established by the Energy Affairs Administration (EAA). In addition, distributors or manufacturers must provide certification that the solar equipment is guaranteed for at least five years.

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