2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART IV - Excise Taxes (§§ 31601 — 31771) › Chapter 1033 - Exemptions to Taxes on Goods (§§ 31651 — 31671) › § 31657 - Persons with disabilities

(a) Any person whose hands or legs have been amputated or who is permanently paraplegic, or any person with a permanent disability of a similar nature shall benefit from the excise tax exemption established in § 31628 of this title for one (1) motor vehicle especially prepared and equipped to meet the needs associated with his/her disability, in accordance to the rules adopted to such effect.
(b) In accordance with the regulations established by the Secretary, the exemption provided in subsection (a) may be claimed directly by the person authorized in said subsection or by a representative duly authorized, by a parent or guardian in the case of a minor that is not emancipated, or by a guardian of an adult who has been judicially declared disabled. Judicial disability shall not become a requirement to claim the exemption.
(c) The exemption from the excise tax imposed by § 31628 of this title, up to the amount of five thousand dollars ($5,000), shall apply to motor vehicles provided to disabled veterans [other than those described in subsections (a) or (d)] for their personal use by or with the assistance of the Veterans Administration. Said exemption shall also apply to the replacement of the motor vehicle thus acquired, provided that the motor vehicle to be replaced has been owned by the veteran for his/her personal use for a period of at least six (6) years.
(d) Any person who is blind or who has a permanent physical disability which renders him/her unable to drive a vehicle, but who uses the services of an authorized driver to perform the activities of his/her daily life and to fulfill his/her civil and family obligations, shall be exempt from the payment of the excise tax established in § 31628 of this title for one (1) motor vehicle. The vehicle to be acquired shall be destined to the transportation of the person entitled to the exemption. Having a tutor shall not be a requirement for handicapped persons to qualify for the exemption, unless the person with disabilities falls under one of the categories of § 662 of Title 31. A certification from a physician authorized to practice medicine in Puerto Rico indicating the permanent disability of the person who claims the exemption shall be the only document required to claim the exemption. The Secretary may grant the exemption to the claimant without the need of a certification when the disability is of such nature that it is visibly evident.
(e) The exemption established in this section shall also apply to the replacement of the motor vehicle acquired by the persons described in subsections (a) and (d), provided that the motor vehicle to be replaced has been owned by the person with disabilities for his/her personal use for a period of at least six (6) years.
(f) Notwithstanding the provisions of subsections (c) and (e), when the motor vehicle to be replaced is no longer useful due to fortuitous causes that cannot be attributed to the negligence of its owner, the exemption shall be applied to the replacement.
(g) When the owner of a motor vehicle who is enjoying said exemption sells, transfers, or otherwise alienates the motor vehicle, the new acquirer shall be required to pay the excise tax that results from applying the table contained in § 31627 of this title, taking as basis the taxable price on which the exemption was granted minus depreciation, before taking possession thereof. It shall be the obligation of the exempt person to require evidence from the new acquirer of the payment of the excise tax prior to delivering the vehicle to him/her.
(h) If the new acquirer is a person who has a disability described in this section, he/she may avail him/herself of the benefits of the exemption for the remainder of the six (6) year term of the original exemption granted.
History —Jan. 31, 2011, No. 1, § 3030.07, retroactive to Jan. 1, 2011.