Puerto Rico - Sales and Use Tax Exemption for Solar Equipment

December 05, 2023

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.

Program Overview

Implementing Sector:	State
Category:	Financial Incentive
State:	Puerto Rico
Incentive Type:	Sales Tax Incentive
Web Site:
Administrator:	Energy Affairs Administration
Start Date:	8/10/2008
Eligible Renewable/Other Technologies:	Solar Thermal Electric Solar Photovoltaics Other EE Yes; specific technologies not identified
Incentive 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.

Incentives

This program has 1 incentives

Technologies:	Solar Thermal Electric, Solar Photovoltaics
Sectors:	Commercial, Residential
Parameters:	The incentive is 100.00 %

Authorities

Name:	13 L.P.R.A. § 32067 (Sub. 17, Ch. 1043)
Date Enacted:	08/10/2008

Contact

Name:	Departamento de Hacienda
Address:	PO Box 9024140 San Juan PR 00902
Phone:	(787) 721-2020
Email:	forms@hacienda.gobierno.pr

Name:	Autoridad de Energía Eléctrica (AEE)
Address:	PO Box 364267 San Juan PR 00936
Phone:	(787) 521-3434
Email:	info@prepa.pr.gov

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.