Puerto Rico - Tax Deduction for Solar Energy Systems

September 04, 2022


Puerto Rico offers a 30% tax deduction (up to $1,500) for expenses incurred in the purchase and installation of solar equipment to heat water for residential use. "Solar equipment" is defined as "any equipment capable of using solar energy directly or indirectly to heat water, whether such equipment is bought or manufactured by the taxpayer, provided that the same is operating." The deduction applies to those who lease or own the residential property.

An individual who claims the solar equipment deduction must enclose with his or her tax return a certificate stating that the solar equipment has been approved by the Puerto Rico Energy Affairs Administration within the Department of Economic Development and Commerce and a certificate stating that the solar equipment purchased has a warranty of five or more years.


Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Puerto Rico
Incentive Type: Personal Tax Deduction
Web Site:
Administrator: Puerto Rico Energy Affairs Administration
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Pool Heating
Incentive Amount: 30%
Maximum Incentive: $1,500
Equipment Requirements: Equipment must be certified and have a warranty of five or more years.


Name: 13 L.P.R. § 8423
Name: C2610 (2010) Act No. 83
Date Enacted: 07/19/2010
Effective Date: 07/19/2010


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

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.