(a) Se exonera del pago de contribución sobre la propiedad a todo dueño de propiedad que sea adquirida por compra voluntaria o expropiación forzosa por el Estado Libre Asociado de Puerto Rico y sus instrumentalidades o por el Gobierno de los Estados Unidos de América, cuando dicha compra voluntaria o expropiación forzosa ocurre con posterioridad al primero de enero pero antes del primero de julio de cualquier año, y con sujeción a las condiciones que más adelante se establecen.
(b) La contribución cuyo pago se exime por esta sección será únicamente la correspondiente al año fiscal que comienza el primero de julio con posterioridad a la compra voluntaria o expropiación forzosa.
(c) Nada de lo aquí dispuesto se entenderá como limitación al derecho del Centro de Recaudación de cobrar cualquier contribución adeudada sobre la propiedad vendida o expropiada devengada con anterioridad a la exención que se concede por esta sección.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
