The incentives, deductions, and other benefits granted by virtue of §§ 5204, 5208 and 5209 of this title may be claimed during taxable years beginning before January 1 st, 2015.\nHistory —Mar. 15, 1996, No. 14, added as § 19 on Nov. 17, 2015, No. 187, § 54.
Puerto Rico Legal Code