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375a — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 2 - Taxation in General/
  6. Chapter 45 - Hospital Facilities Tax Exemption § 371 - Hospital Facilities, Exemptions/
  7. 375a
Puerto Rico Legal Code

375a

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The hospital facility shall be allowed to subcontract any high technology services for the diagnosis and/or treatment of human diseases that entails a substantial investment. Any contracted natural or juridical person may apply for the benefits provided in this chapter; provided, that it is proven to the satisfaction of the Secretary of Health and the Secretary of the Treasury, in accordance with the provisions of §§ 373 and 373a of this title, that such subcontracting is necessary and convenient to enhance the medical services offered by the hospital facility.It shall be deemed to be necessary and convenient any subcontracting of high technology medical services for the diagnosis and/or treatment of human diseases that because of, but not limited to, the high cost of the equipment, technical personnel, and necessary facilities cannot be defrayed by the hospital facility. History —June 30, 1968, No. 168, added as § 6 on Mar. 3, 1995, No. 27, § 5; Jan. 20, 2006, No. 16, § 6; Nov. 17, 2015, No. 187, § 27.