No provision in this Code shall be understood to modify, alter, or invalidate any administrative determination, final agreement, claim, or contract executed under the Puerto Rico Internal Revenue Code of 1994, the Income Tax Act of 1954, the Excise Tax Act of the Commonwealth of Puerto Rico of 1987, the Puerto Rico Estate and Gift Tax Act, as applicable, regarding any taxation matters pertaining to taxable years starting before January 1, 2011. History —Jan. 31, 2011, No. 1, § 6091.03, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code