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30222 — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part II - Income Taxes/
  7. Chapter 1007 - Credits Against Tax Sub/
  8. Subchapter C - Credit for Tax Withheld and Paid § 30221 - Credit for Withholding at the Source on Payments Made for Services Rendered/
  9. 30222
Puerto Rico Legal Code

30222

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The amount of tax withheld at the source under § 30278 or § 30281, both of this title shall be allowed as a credit against the tax. History —Jan. 31, 2011, No. 1, § 1053.02, retroactive to Jan. 1, 2011.