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Puerto Rico Corporate - Significant developments

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The Governor of Puerto Rico, on 10 December 2018, signed into law House Bill 1544 as Act 257 - 2018 (Act 257). Act 257 amended numerous provisions of the Puerto Rico Internal Revenue Code of 2011 (PRIRC), including reducing the corporate income tax (CIT), limiting certain deductions, subjecting the gain on the sale of a PR partnership interest to PR income tax, changing certain sourcing rules, and amending the information reporting requirements. Act 257 also amended various sales and use tax (SUT) provisions.


Last Reviewed - 18 September 2019

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Denisse Flores Title = Denisse Flores width=55px
Denisse FloresTax Partner+1 787 772 7913
Victor R. Rodriguez Title = Victor R. Rodriguez width=55px
Victor R. RodriguezTax Partner+1 787 772 7958
Jose Erba Title = Jose Erba width=55px
Jose ErbaTax Director+1 787 772 7597
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