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30537 — 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 1013 - Other Special Taxpayers Sub/
  8. Subchapter C - Special Employee-owned Corporations and Regular and Special Members § 30531 - Application of Provisions/
  9. 30537
Puerto Rico Legal Code

30537

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Expenditures and fees incurred by the special employee-owned corporation for its organization, or to promote the sale of, or for selling a share in said corporation, or to attract members, shall be deducted by the special corporation as a regular expense. History —Jan. 31, 2011, No. 1, § 1113.07, retroactive to Jan. 1, 2011.