Day care services provided by child day care centers authorized by the Department of the Family, to wit, enrollment fees and monthly payment attributable to such day care, shall be exempt from taxation under this part. This exemption shall not apply to payment for educational and recreational services. History —Jan. 31, 2011, No. 1, § 4030.15, retroactive to Jan. 1, 2011; June 30, 2013, No. 40, § 40.
Puerto Rico Legal Code