La participación en el ingreso de una sociedad especial distribuible a sus socios que sean extranjeros no residentes o corporaciones o sociedades extranjeras no residentes de Puerto Rico se considerará como una distribución efectuada al finalizar el año contributivo de la sociedad especial y la misma se regirá por las disposiciones de las secs. 30278, 30280, 30281, 30431 y 30441 de este título. No obstante, el monto de la contribución retenida bajo dichas disposiciones será remitido al Departamento no más tarde del decimoquinto (15to) día del tercer mes siguiente al cierre del año contributivo de la sociedad especial o del decimoquinto (15to) día del cuarto mes siguiente a dicho cierre cuando se haya concedido una prórroga de acuerdo a lo dispuesto en la sec. 30246(c)(3) de este título.
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