Act 60 of 2019, also known as the “Incentives Code”, became a law on July 1, 2019, to gather and measure the return on investment of the Puerto Rico tax incentives acts available currently, including Acts 20 and 22 of 2012. The Act codifies incentives granted for diverse purposes throughout decades with the aim to foster economic development more effectively. The Act adopts a legal and administrative framework for the application, evaluation, and grant or denial of incentives by the Government of Puerto Rico.
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