|Incentive Type:||Sales Tax Incentive|
|Eligible Efficiency Technologies:||Yes; specific technologies not identified, Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Municipal Solid Waste, CHP/Cogeneration, Anaerobic Digestion, Small Hydroelectric, Tidal Energy, Wave Energy, Ocean Thermal|
|Incentive Amount:||100% exemption|
|Equipment Requirements:||Solar-electric equipment that produces electrical energy must comply with the norms and specifications established by the Energy Affairs Administration (EAA), and must carry a 5-year warranty. Energy-efficient equipment must by certified by EAA.|
Puerto Rican law exempts from the sales and use tax solar electric equipment, associated accessories, and components used to produce electrical energy. Distributors or manufacturers must submit a certification to the Departamento de Hacienda (Puerto Rico's Department of Revenue) declaring that the solar electric equipment and associated components comply with the norms and specifications established by the Energy Affairs Administration (EAA). In addition, distributors or manufacturers must provide certification that the solar equipment is guaranteed for at least five years.