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Puerto Rico

Puerto Rico

Incentives/Policies for Energy Efficiency

Printable Version
Puerto Rico - Sales and Use Tax Exemption for Green Energy   

Last DSIRE Review: 07/19/2012
Program Overview:
State: Puerto Rico
Incentive Type: Sales Tax Incentive
Eligible Efficiency Technologies: Unspecified Technologies, Must be certified by the EAA
Eligible Renewable/Other Technologies: Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Municipal Solid Waste, CHP/Cogeneration, Anaerobic Digestion, Small Hydroelectric, Tidal Energy, Wave Energy, Ocean Thermal
Applicable Sectors: Commercial, Residential, General Public/Consumer
Amount:100% exemption
Equipment Requirements:Solar-electric equipment that produces electrical energy must comply with the norms and specifications established by the Energy Affairs Administration (EAA), and must carry a 5-year warranty. Energy-efficient equipment must by certified by EAA.
Start Date:8/10/2008
Authority 1:
Date Enacted:
Date Effective:
C3268 (2008) Law 248
8/10/2008
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.


 
Contact:
  Departamento de Hacienda
PO Box 9024140
San Juan, PR 00902
Phone: (787) 721-2020
E-Mail: forms@hacienda.gobierno.pr
Web Site: http://www.hacienda.gobierno.pr/index.htm
 
  General Info EAA
Energy Affairs Administration
P.O. Box 41314
San Juan, PR 00940
Phone: (787) 332-0914
Fax: (787) 721-3089
Web Site: http://www.aaepr.net/
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.