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• Código PR §1072.03Base de la Propiedad Aportada a la Sociedad
  Puerto RicoSección de código

  aportación, aumentada por el monto (si alguno) de la ganancia reconocida bajo la Sección 1071.01(b) al socio aportador en dicha fecha

• DA 23-04Certain Rules and Tax Considerations Applicable to a Contractor Entering Into a Partnership Contract With a Partnering Government Entity
  Puerto RicoDeterminación administrativaVigencia: 2023-11-28

  income tax return as if the Disregarded Entity did not exist. Pursuant to Section 1071.01 of the PR Code, partnerships are not subject to the payment of the income taxes ... Pass-Through Entity’s income imposed under the PR Code, in accordance with Section 1071.01 of the PR Code. Thus, the twenty percent (20%) fixed income tax rate provided under