(a) The vehicles acquired or introduced into Puerto Rico for the personal use of consular officials and employees of foreign countries in Puerto Rico shall be exempt from the excise tax imposed in § 31627 of this title, provided that said countries extend the same privilege to the representatives of the United States of America pursuant to the 1961 Vienna Convention Treaty on Consular Relations and/or to the officers who hold positions in the offices of the Government outside Puerto Rico.(b) The terms 'consular official' and 'consular employee' shall have the meaning established in Section 1 of said Treaty.(c) The exemption provided in subsection (a) shall be granted provided that the consular official or employee is not a citizen of the United States or a Puerto Rico resident, and the compensation he/she receives is for professional services rendered to the government of said foreign country.(d) When the owner of a vehicle who is enjoying the exemption granted in this section sells, transfers, or otherwise conveys it, the new acquirer shall be required to pay the excise tax that results from applying the table contained in § 31627 of this title, taking as a basis the taxable ls, transfers, or otherwise conveys it, the new acquirer shall be required to pay the excise tax that results from applying the table contained in § 31627 of this title, taking as a basis the taxable price on which the exemption was granted minus depreciation, before taking possession thereof. It shall be the obligation of the exempt person to require evidence from the new acquirer of the payment of the excise tax prior to delivering the vehicle to him/her. History —Jan. 31, 2011, No. 1, § 3030.06, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code