Schedule L - Partially Exempt Income - Puerto Rico Department Of Treasury
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1
2Schedule L
(P, SP, CI, ESC)
Rev. 05.13
PARTIALLY EXEMPT INCOME
20__
Taxable year beginning on __________, 20 _____ and ending on ___________, 20 _____
Entity's Name
Case Number
Employer Identification Number
Type of Entity:
Partnership
Special Partnership
Corporation of Individuals
Employees Owned Special Corporation
Partially Exempt Income (Check one):
Act No. 52 of 1983
Act 78-1993
Act 74-2010
Act No. 47 of 1987
Act 225-1995
Act 132-2010
Part I
Net Income (or Loss)
00
1.
Net operating income (or loss) for the year (Part III, line 39) .....................................................................................................
(1)
00
2.
Exempt amount - ___________% ...........................................................................................................................................
(2)
3.
Net income (or loss) from partially exempt activities (Subtract line 2 from line 1. Enter here and in Part II, line 6 of the
00
return) .....................................................................................................................................................................................
(3)
Part II
Gross Profit on Sales or Production and Other Income
00
1.
Net sales ...........................................................................................................................................
(1)
Less: Cost of goods sold or direct costs of production
2.
Inventory at the beginning of the year
"C"
"C" o "MV"
00
(a) Materials .............................................................................................
(2a)
(b) Goods in process ................................................................................
00
(2b)
00
(c) Finished goods or merchandise ..........................................................
(2c)
00
3.
Purchase of materials or merchandise .......................................................
(3)
00
4.
Direct wages .............................................................................................
(4)
00
5.
Other direct costs (Detail in Part IV) ...........................................................
(5)
6.
Total cost of goods available for sale (Add lines 2 through 5) .....................
00
(6)
"C"
"C" o "MV"
7.
Less: Inventory at the end of the year
00
(a) Materials ....................................................
(7a)
00
(b) Goods in process .......................................
(7b)
00
00
00
(c) Finished goods or merchandise ..................
(7c)
00
8.
Gross profit on sales or production ...........................................................................................................................................
(8)
00
9.
Capital assets gain (or loss) (Schedule D Corporation) ...........................................................................................................
(9)
00
10.
Gain (or loss) from the sale of property other than capital assets (Schedule D Corporation) .....................................................
(10)
00
11.
Interest ....................................................................................................................................................................................
(11)
00
12.
Other income (Submit detail) .....................................................................................................................................................
(12)
00
13.
Total income (Add lines 8 through 12) .....................................................................................................................................
(13)
Retention Period: Ten (10) years
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