En proyectos de viviendas de interés social aprobados y subsidiados total o parcialmente por el Gobierno del Estado Libre Asociado de Puerto Rico su desarrollador con posterioridad a la aprobación de esta ley, deberá reservar un cinco por ciento (5%) del total de viviendas, a fin de destinarlas como residencias para personas de edad avanzada o personas con impedimentos, que cualifiquen para adquirir las mismas. Si al momento de terminarse el proyecto de vivienda, estas unidades no se han vendido, el desarrollador está autorizado a venderla al mercado en general.
Disponiéndose, que una vez adquirida la vivienda, el desarrollador podrá optar por beneficiarse de una exención del pago por contribuciones sobre ingresos, patentes y arbitrios de construcción adicionales al precio ordinario de venta que sean consecuencia de gastos incurridos por el desarrollador al adecuar la vivienda para uso de personas de edad avanzada o con impedimentos, según se disponga por reglamento.
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