Puerto Rico - Property Tax Exemption for Solar and Renewable Energy Equipment

PR Property Tax Incentive commercial industrial residential agricultural

Administered by: Energy Affairs Administration

Program Details

Program ID: 2842
Effective Date: 8/20/2008
Last Updated: 12/4/2023

Eligibility

Eligible Sectors

commercial industrial residential agricultural

Eligible Technologies

solar - passive solar water heat solar space heat solar photovoltaics wind (all) biomass hydroelectric tidal wave ocean thermal solar pool heating wind (small) lithium-ion

Program Summary

Puerto Rico provides a property tax exemption for all "solar powered material, equipment or accessory and renewable energy collection, storage, generation, distribution, and application equipment." Renewable energy is defined per Ley 325-2004: solar, wind, hydro, biomass, ocean thermal, wave, tidal and other energy "whose use is clean, reliable, safe and sustainable."

Contact & Resources

Please verify current program details with the administering agency before making any financial decisions.