This chapter shall apply to all film projects or infrastructure projects that meet the requirements thereof. Nothing provided herein shall prevent the development of a film project or an infrastructure project that does not meet the requirements of this chapter, but in said case, the project and the persons and entities connected to it, shall not enjoy the tax benefits granted by the chapter. A film or infrastructure project may be covered under the tax benefits conferred by this chapter whether or not it has been granted tax credits. History —Dec. 24, 1999, No. 362, § 3.
Puerto Rico Legal Code