The Puerto Rico Court of Appeals has upheld the denial of a tax exemption request made by Maury Wissam Noun. The court ruled that the Department of Economic Development and Commerce (DDEC) acted within its rights when it rejected Noun's application based on his criminal history. This decision is significant for individuals seeking tax incentives in Puerto Rico, as it reinforces the agency's authority to deny applications based on past criminal behavior.

Noun's case began when he submitted a request for a tax exemption under Law 60-2019, which is designed to promote economic development in Puerto Rico by offering tax incentives to eligible individuals and businesses. The DDEC denied his application, citing concerns over his criminal background, which included incidents that occurred nearly a decade ago.

Background

Maury Wissam Noun filed his application for a tax exemption on December 30, 2022. He included various documents, such as his curriculum vitae and criminal record. However, the DDEC found issues during a background check and requested Noun to submit a sworn statement addressing these findings. Noun did not provide the requested statement, and the DDEC subsequently denied his application on September 10, 2025.

After the denial, Noun filed a reconsideration request, which the DDEC initially accepted. However, the agency ultimately denied the reconsideration on June 24, 2026. Noun then appealed the decision, arguing that the denial was arbitrary and violated his rights to due process. He claimed that the DDEC's decision was based solely on outdated incidents and ignored evidence of his rehabilitation.

The Ruling

The Puerto Rico Court of Appeals ruled in favor of the DDEC, confirming the agency's decision to deny Noun's tax exemption request. The court stated, "The denial of the tax exemption was properly founded on the applicant's criminal history." The judges emphasized that the DDEC has the discretion to evaluate applications based on the best interests of Puerto Rico's economic and social needs.

The court noted that while the law allows for rehabilitation considerations, it does not mandate that the DDEC must weigh evidence of rehabilitation when making decisions about tax exemptions. The judges concluded that Noun did not have an acquired right to the tax exemption and that the DDEC acted within its legal authority.

Impact

This ruling has important implications for individuals seeking tax incentives in Puerto Rico. It reinforces the DDEC's discretion to deny applications based on criminal history and highlights the agency's responsibility to consider the broader public interest. The decision may deter individuals with criminal backgrounds from applying for similar incentives, knowing that their past could significantly impact their eligibility.

Additionally, the ruling sets a precedent for how the courts may handle future cases involving tax exemption requests, particularly those that involve applicants with criminal records. It underscores the importance of compliance with application requirements and the consequences of failing to provide requested documentation.

What's Next

Noun has the option to appeal this decision to a higher court, although details on whether he will pursue further legal action were not available in the court filing. There are no related cases pending that were mentioned in the opinion.