P.R. Laws tit. 23, § 6981d
Any duly certified eligible medical tourism business shall qualify for the benefits and incentives of §§ 6001 et seq. of this title, or similar successor laws, §§ 371 et seq. of Title 13, known as the “Hospital Facilities Tax Exemption Act”, Act No. 120 of October 31, 1994, as amended, known as the “Internal Revenue Code of 1994,” for the eligible incentive activities that under any of such laws, at the choice of the eligible business, and such incentives as may be set forth through regulations [sic]. Provided, That the eligible business may only avail itself of benefits from one of these laws for each incentivized activity. To such effect, it is established that, though one duly certified eligible medical tourism business may benefit from several of the aforementioned laws for the different incentivized activities it may carry out, one eligible activity may not enjoy the benefits of more than one of the aforementioned laws that provide such benefits.
Furthermore, all duly certified eligible medical tourism businesses shall be exempt from the payment of any tax, levy, excise tax, fee, license fee, franchise fee, or any other imposition of the state; or by the municipalities, directly or indirectly related with the construction of or addition to new facilities or premises intended for medical tourism or to the import or acquisition of medical equipment meant to operate in such industry.
History —Dec. 15, 2010, No. 196, § 7.