振兴城市中心的税收优惠

By Ferraiuoli LLC

振兴城市中心的税收优惠

2024 年 8 月 27 日,波多黎各总督签署第 182-2024号法案,为从事城市中心项目开发且获得波多黎各经济发展和商务部部长特许权的免税企业提供免税和税收抵免。

对于要被视为城市中心项目开发并获得税收优惠的特许权的项目,必须符合以下要求:

- 该项目必须用于开发住宅用途、出售或租赁的不动产(允许住宅和商业混合使用,但有附加要求);

- 必须位于波多黎各的城市中心,并且城市中心的合格投资必须等于或大于一百万美元(1,000,000 美元),不包括不动产的购置成本或当时的公平市场价值此类不动产的贡献;或者该财产是处于废弃状态的不动产。

- 该项目必须由至少7个住宅单元组成;

- 必须在 2024 年 7 月 1 日或之后开始施工(除非 DEDC 部长确定向 2019 年 7 月 1 日至2024年7月1日期间开始施工的开发项目授予特许权将符合波多黎各的最佳利益,且该建设尚未完成);以及

- 如果城市中心开发项目出租用于住宅用途,则租期必须至少为 6 个月。

Ferraiuoli LLC

Ferraiuoli LLC (FLLC) was founded in 2003 by the late Blas Ferraiuoli-Martínez, Eugenio Torres-Oyola and María Marchand-Sánchez. This group was then joined in 2004 by Fernando J. Rovira-Rullán, thus forming the founding core of FLLC. FLLC has grown exponentially since its founding from a law firm with three attorneys and a support staff of three to its current size of 54 attorneys with a support staff of 38. Also, FLLC has grown from initially being known as an intellectual property and corporate law boutique law firm to a multiservice law firm that handles most matters relevant to a business while continuing to earn praise for its leading intellectual property and corporate practices.

FLLC has been ranked as a leading law firm in Puerto Rico by the professional publication Chambers Latin America in intellectual property, corporate, bankruptcy, labor & employment, real estate, and tax law. Moreover, 17 FLLC partners have been ranked as leaders in their field by the same publication. 4 FLLC partners are ranked as leaders in Intellectual Property, no other firm has more than 2. This recognition in such a short period of time is a tribute to FLLC’s business model.

FLLC prides itself in doing its work faster and more cost-efficiently yet with the same quality as that of its main competitors. The founding name partners are available at all times to attend to client matters. Their work ethic sets the tone for the rest of the firm. FLLC’s founders’ goal has been steady from the outset: become one of the premier multiservice law firms in Puerto Rico.

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