Puerto Rican authors shall be exempted from the payment of taxes on the income they receive on account of the copyright of their works for an amount of up to ten thousand dollars ($10,000).Puerto Rican authors shall provide the Secretary of the Department of the Treasury with all documents the latter shall require through regulations in order to verify and/or certify compliance with the provisions of this chapter. History —Sept. 29, 2004, No. 516, § 4.
Puerto Rico Legal Code