P.R. Laws tit. 13, § 373
The benefits granted by this chapter are subject to the condition that the natural or juridical person devoted to a hospital unit:
(a) That the stockholders or partners, in the case of a juridical person, do not owe any kind of taxes.
(b) Complies with this chapter and any provision of any applicable tax law.
(c) Submits enclosed with the request mentioned in §374 of this title, an inventory of all real and personal property belonging thereto at the time the request is prepared in the form and manner determined by the Secretary of the Treasury.
(d) Submits to the Secretary of the Treasury not later than the fifteenth (15 th) day of the fourth (4 th) month following the close of its taxable year, a written report along with the corresponding updated financial statements, which clearly indicates the improvement and expansion of facilities and/or services, and any other information as determined through regulations by the Secretary of the Department of the Treasury.
(e) Complies with the requirements established by § 5151(f) of Title 21, in all that may be applicable.
(f) Is a facility certified for the rendering of services, and renders services to Medicare patients. The facility bearing said certification shall lose the benefits of this chapter, if:
(1) The certification is withdrawn for not rendering satisfactory services.
(2) Revocation of the certification is requested.
(3) It requests that the certification not be renewed, or its renewal is not requested.
(g) Does not have the certification to render services to Medicare patients, but shows that the necessary efforts were made to obtain it, and that it could not be obtained for reasons beyond its control.
(h) Submits to the Secretary of Health any information and verification required by § 373a of this title.
History —June 30, 1968, No. 168, p. 606, § 3; June 23, 1971, No. 76, p. 227, § 1; Mar. 3, 1995, No. 27, § 2; July 20, 2005, No. 29, § 2; Jan. 20, 2006, No. 16, § 3; Nov. 17, 2015, No. 187, § 23; Dec. 28, 2016, No. 208, § 6.