Puerto Rico - Excise Tax Exemption for Farmers (Puerto Rico)
Last modified on December 17, 2014.
Financial Incentive Program
|Place|| Puerto Rico
|Name||Puerto Rico - Excise Tax Exemption for Farmers|
|Incentive Type||Sales Tax Incentive|
|Eligible Technologies||Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Photovoltaics, Wind, Small Hydroelectric|
|Energy Category||Renewable Energy Incentive Programs|
|Amount|| 100% exemption
|Program Administrator||Departmento de Hacienda|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
In Puerto Rico, "bona fide farmers" are exempted from paying all types of excises for equipment, articles and objects whose operation depend solely on solar, wind, hydro or any other type of power, excluding the power produced by petroleum and its derivatives. A "bona fide farmer" is generally defined as a farmer certified by the government and who derives at least 50% of his or her gross income from the agricultural business as an operator, owner or lessee, as declared in his or her income tax return.
It should be noted that that this exemption is part of a larger tax incentives package aimed at supporting Puerto Rican farmers.
|Contact Name||General Info D.A.|
|Department||Department of Agriculture|
|Address||P.O. Box 10163|
|Place||Santurce, Puerto Rico|
|Phone|| (787) 721-2120
Authorities (Please contact the if there are any file problems.)
|Authority 1:|| 13 L.P.R. § 10405
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.
- "Database of State Incentives for Renewables and Efficiency" Cite error: Invalid
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