P.R. Laws tit. 24, § 343e
The Corporation shall be exempted from all types of taxes, duties, imposts or fees, including license fees, imposts or those imposed by the Commonwealth of Puerto Rico or any of its political subdivisions, including all of its operations, movable or immovable properties, capital, income and surplus.
The Corporation is likewise exempted from the payment of all types of rights or imposts required by law for the execution of judicial proceedings, the issuing of certificates in the offices and dependencies of the Government of the Commonwealth and its political subdivisions and the granting of public documents and their registration in any public registry of Puerto Rico.
At the same time, an exemption is granted to the Corporation from the payment corresponding to any sums in excess of those allowed by §§ 3077—3092a of Title 32, known as the “Commonwealth of Puerto Rico Liability Act”.
History —June 30, 1986, No. 51, p. 170, § 6; Aug. 23, 2005, No. 62, § 3.