Last Updated March 19, 2021
Property Tax Incentive
Energy Affairs Administration
Commercial, Industrial, Residential, Agricultural
Eligible Renewable/Other Technologies:
Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Tidal, Wave, Ocean Thermal, Solar Pool Heating, Wind (Small)
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 Law 325, enacted in September 2004 as: solar, wind, hydro, biomass, ocean thermal, wave, tidal and other energy "whose use is clean, reliable, safe and sustainable."