There Is a Newer Version
of
the Laws of Puerto Rico
2023 Laws of Puerto Rico
TITLE TWENTY-THREE - Public Planning and Development (§§ 1 — 11273)
PART VI - Tourism (§§ 6001 — 6982i)
Chapter 151 - Tourism Development (§§ 6001 — 6326)
Subchapter III - Tourism Investment Capital Funds (§§ 6021 — 6039)
§ 6030 - Special tax on net long-term capital gains
Universal Citation:
23 L of PR § 6030
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
In the case of capital gains attributable to investment in a Fund, the tax shall be ten percent (10%) on the amount of the excess of any net long-term capital gain over any net short-term capital loss. Any individual, estate, trust, partnership or corporation that is a participant may opt to include said gain as part of the gross income in the income tax return for the year said gain is acknowledged and to pay a tax pursuant to the normal tax rates, whichever is most beneficial for the taxpayer.
The tax levied in this section shall be paid as provided in §§ 8006 et seq. of Title 13.
History —Sept. 10, 1993, No. 78, § 20.
Disclaimer: These codes may not be the most recent version. Puerto Rico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
