Solar & Battery Regulation & Incentive Programs

Puerto Rico - Property Tax Exemption for Solar and Renewable Energy Equipment

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
Puerto Rico
Eligible Storage Technologies:
Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Tidal, Wave, Ocean Thermal, Solar Pool Heating, Wind (Small)
Incentive Amount:
100% exemption from property taxes
Administrator:
Energy Affairs Administration
Applicable Sectors:
Commercial, Industrial, Residential, Agricultural
Start Date:
08/20/2008
Last Updated:
07/11/2020

Eligibility Criteria

EligibilitySectorsTechnologies
%100.0000
Commercial
Industrial
Residential
Agricultural
Solar - Passive
Solar Water Heat
Solar Space Heat
Solar Photovoltaics
Wind (All)
Biomass
Hydroelectric
Tidal
Wave
Ocean Thermal
Solar Pool Heating
Wind (Small)

Summary

Puerto Rico provides a property tax exemption for all "solar powered material, equipment or accessory and renewable energy collection, storage, generation, distribution, and application equipment."  Renewable energy is defined per Law 325, enacted in September 2004 as: solar, wind, hydro, biomass, ocean thermal, wave, tidal and other energy "whose use is clean, reliable, safe and sustainable."


Authorities

NameEnacted DateEffective DateExpired Date
21 L.P.R. § 5151
C3268 Law 248 (2008)8/20/2008