Solar & Battery Regulation & Incentive Programs

Puerto Rico - Sales and Use Tax Exemption for Green Energy

Program Overview


Category:
Financial Incentive
Program Type:
Sales Tax Incentive
Implementing Sector:
State
State:
Puerto Rico
Eligible Storage Technologies:
Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Municipal Solid Waste, Combined Heat & Power, Landfill Gas, Tidal, Wave, Ocean Thermal, Other EE, Yes; specific technologies not identified, Wind (Small), Hydroelectric (Small), Anaerobic Digestion
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.
Administrator:
Energy Affairs Administration
Applicable Sectors:
Commercial, Residential
Start Date:
08/10/2008
Last Updated:
07/31/2020

Eligibility Criteria

EligibilitySectorsTechnologies
%100.0000
Commercial
Residential
Geothermal Electric
Solar Thermal Electric
Solar Photovoltaics
Wind (All)
Biomass
Hydroelectric
Municipal Solid Waste
Combined Heat & Power
Landfill Gas
Tidal
Wave
Ocean Thermal
Other EE
Yes; specific technologies not identified
Wind (Small)
Hydroelectric (Small)
Anaerobic Digestion

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.


Authorities

NameEnacted DateEffective DateExpired Date
C3268 (2008) Law 2488/10/20088/10/2008