Law 40 of 2013, the Tax Burden Redistribution and Adjustment Act (Ley de redistribución y ajuste de la carga contributiva), amended section 1033.17(a) of the Tax Code 2011 by disallowing various deductions. The following are now regarded as non-deductible expenses:
| - | expenses related to the use, maintenance and depreciation of residential property located outside Puerto Rico; | |
| - | … |