Internal Revenue Code (Puerto Rico)

The Internal Revenue Code of Puerto Rico (Spanish: Código de Rentas Internas de Puerto Rico) is the main body of domestic statutory tax law of Puerto Rico organized topically, including laws covering income taxes, payroll taxes, gift taxes, estate taxes, and statutory excise taxes. == Sales and use tax == On July 4, 2006, the government approved Law 117, the 2006 Contributive Justice Law.