Estarán exentos del pago de contribuciones los ingresos que reciban, por concepto de derechos de autor, los autores puertorriqueños por sus obras, hasta la cantidad de diez mil dólares ($10,000.00).
Los autores puertorriqueños deberán presentar al Secretario del Departamento de Hacienda toda la documentación que éste por reglamento requiera para verificar y/o certificar que ha cumplido con lo dispuesto en este capítulo.
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