Law 40 of 2013, the Tax Burden Redistribution and Adjustment Act (Ley de redistribución y ajuste de la carga contributiva), amended section 1033.17(a) of the Tax Code 2011 by disallowing various deductions. The following are now regarded as non-deductible expenses: -   expenses related to the use, maintenance and depreciation of residential property located outside Puerto Rico; -   expenses related to the ownership, use, maintenance and depreciation of automobiles (with exceptions); -   a percentage of the following payments made abroad if such expenses are not subject to income tax in Puerto Rico (provided that such income is not...