As part of the protocol for the implementation of benefits granted to medical professionals under the laws for the Retention and Return of Medical Professionals—Law 14 of February 21, 2017–, and the amendment to the Code of Incentives—Law 60 of July 1, 2019–, the Secretary of Health must determine and send his recommendations to both the Economic Development Department and the Treasury Department.

Therefore, the Health Secretary issued a letter to inform on the criteria and areas of need stated by both laws and to inform on the dates on which medical professionals may request the benefit.


Dates on Which to Request the Decree

The following are the dates on which medical professionals may request the Decree:

  • Physicians with a specialty or sub-specialty, residents of Puerto Rico, doctors taking residency courses on any given specialty, dentists that have any specialty, and podiatrists, will be able to request the Tax Exemption Decree up until September 30, 2019.
  • General dentists and physicians with any specialty or sub-specialty that do not reside in Puerto Rico will have until June 30, 2020, to request the Decree at the Tax Exemption Office.


Compliance Requisites

The Health Secretary states that physicians must be certified according to the rules established by the American Board of Medical Specialties (ABMS) and approved by the Medical Discipline and Licensing Board of Puerto Rico.  Dentists and their specialties must be certified according to the Examining Board Law.


Shortage by Region Criteria

Two of the criteria used by the Health Department for determining the eligibility of physicians to be granted the Exemption Decree are based on the geographical region in which they practice medicine and, on the need, or shortage of specialists in those regions.

Therefore, the HD has determined that there is no shortage of physicians on the following areas:

  • Internist Doctors in the Metro Region–San Juan, Guaynabo, Trujillo Alto, Carolina, Loíza y Canóvanas
  • Internist Doctors in the Caguas Region–Caguas, Aguas Buenas, Aibonito, Cayey, Cidra, Gurabo, Humacao, San Lorenzo, Juncos, Las Piedras, Yabucoa, Maunabo y Naguabo
  • Internist Doctors in the Ponce Region–Ponce, Jayuya, Patillas, Arroyo, Guayama, Salinas, Coamo, Santa Isabel, Villalba, Juana Díaz, Adjuntas, Peñuelas, Yauco, Guánica y Guayanilla
  • Pediatricians in the Metro Region–San Juan, Guaynabo, Trujillo Alto, Carolina, Loíza y Canóvanas
  • General Practitioners in all the Geographic Regions


The recommendation also informs on areas where there is shortage:

  • Dentists and their specialties in all geographical areas
  • Podiatrists in all geographical areas


NOTE:  We encourage you to contact TCG to discuss the eligibility criteria, and to start handling your request for this Decree.


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