Puerto Rico - Excise Tax Exemption for Farmers (Puerto Rico)

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Last modified on December 17, 2014.

Financial Incentive Program

Place Puerto Rico

Name Puerto Rico - Excise Tax Exemption for Farmers
Incentive Type Sales Tax Incentive
Applicable Sector Agricultural
Eligible Technologies Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Photovoltaics, Wind, Small Hydroelectric
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption

Program Administrator Departmento de Hacienda
Website http://www.puertoricodoesitbetter.com/en/how-to-invest/incentives/Pages/default.aspx

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


In Puerto Rico, "bona fide farmers" are exempted from paying all types of excises for equipment, articles and objects whose operation depend solely on solar, wind, hydro or any other type of power, excluding the power produced by petroleum and its derivatives. A "bona fide farmer" is generally defined as a farmer certified by the government and who derives at least 50% of his or her gross income from the agricultural business as an operator, owner or lessee, as declared in his or her income tax return.

It should be noted that that this exemption is part of a larger tax incentives package aimed at supporting Puerto Rican farmers.

Incentive Contact

Contact Name General Info D.A.
Department Department of Agriculture
Address P.O. Box 10163
Place Santurce, Puerto Rico
Zip/Postal Code 00909
Phone (787) 721-2120

Website http://www.agricultura.gobierno.pr/

Authorities (Please contact the if there are any file problems.)

Authority 1: 13 L.P.R. § 10405

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency" Cite error: Invalid <ref> tag; name "DSIRE" defined multiple times with different content