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DECA

Terms of Use

Last Updated: September 2026

1. Acceptance of These Terms

These Terms of Use (the “Terms”) govern your access to and use of the website located at www.deca.pr (the “Website”), which DECA Analytics LLC, a Puerto Rico limited liability company (“DECA,” “we,” “us,” or “our”), owns and operates. By accessing or using the Website, you agree to these Terms and to our Privacy Policy, which forms part of these Terms. If you do not agree, you may not use the Website.

2. Changes to the Website and These Terms

We may modify, suspend, or discontinue all or part of the Website at any time. We may revise these Terms by posting the revised version on the Website and updating the “Last Updated” date. The revised Terms apply to your use of the Website after they are posted, and your continued use after that date means you accept them.

3. General Information Only; No Professional Advice

The Website provides general information about DECA and its services, including tax incentives, research and development tax credits, and regulatory compliance. That information:

  • is not tax, legal, accounting, financial, or investment advice, and does not address your particular circumstances;
  • may not reflect recent changes in laws, regulations, administrative guidance, or agency practice; and
  • should not be relied on as the basis for any decision without advice from a qualified professional who has reviewed your facts.

We endeavor to keep the Website accurate and current, but we do not guarantee that it is.

Eligibility for any tax incentive, decree, credit, or other government benefit depends on your facts and on determinations by the competent government agencies, including the Puerto Rico Department of Economic Development and Commerce (DDEC) and the Puerto Rico Department of the Treasury (Hacienda). DECA is not a government agency and is not affiliated with any government agency. DECA cannot guarantee that any application will be approved or that any benefit will be obtained.

4. No Client Relationship

Using the Website, or contacting DECA through it, does not create a client, advisory, fiduciary, or other professional relationship between you and DECA. DECA provides services only under a written engagement agreement signed by DECA. DECA is not a law firm and does not provide legal services. If you have a written engagement agreement with DECA, that agreement governs DECA’s services to you and controls over these Terms in case of conflict.

5. Communications and Confidentiality

DECA assumes no duty of confidentiality with respect to information you send through the Website or by email before DECA has agreed in writing to engage you or to receive that information in confidence. DECA may use that information to evaluate a potential engagement. DECA handles personal information as described in the Privacy Policy. Do not send confidential or proprietary business information, tax or financial records, or sensitive personal information, such as Social Security numbers or financial account numbers, until DECA has agreed in writing to receive it. Email and internet transmissions are not secure, and DECA cannot guarantee the confidentiality or integrity of information sent electronically.

6. Past Engagements and Results

Any description on the Website of past engagements, credits obtained, incentives secured, or other client outcomes is provided for general information only. Results depend on the facts of each matter and on government action, and prior results do not guarantee a similar result in any future matter. A reference to a client does not mean that the client endorses DECA unless the Website states so.

7. Intellectual Property

The Website and its content, including text, graphics, logos, trademarks, and software, belong to DECA or its licensors and are protected by intellectual property laws. Any use, including reproducing, modifying, distributing, publicly displaying, or creating derivative works from the content, requires DECA’s prior written consent. DECA reserves all rights not expressly granted in these Terms.

8. Acceptable Use

You agree not to:

  • use the Website for any unlawful purpose or in violation of these Terms;
  • attempt to gain unauthorized access to the Website or to any server, system, or network connected to it;
  • interfere with or disrupt the operation of the Website, including by introducing viruses or other harmful code;
  • use bots, scrapers, crawlers, or other automated means to collect content or data from the Website, or use Website content to develop or train artificial intelligence or machine learning models, except that search engines may index publicly available pages; or
  • impersonate any person or misrepresent your affiliation with any person or entity.

If you access information on the Website that was not intended for you, stop accessing it, notify DECA promptly, and delete any copies.

9. Third-Party Websites

The Website may link to websites that third parties operate. DECA provides these links for convenience only. DECA does not control those websites and is not responsible for their content, accuracy, products, services, or privacy practices. A link does not mean that DECA endorses the linked website. You visit and use third-party websites at your own risk and subject to their terms.

10. Disclaimer of Warranties

The Website and its content are provided “as is” and “as available.” To the fullest extent permitted by law, DECA disclaims all warranties, express or implied, including warranties of accuracy, completeness, timeliness, merchantability, fitness for a particular purpose, and non-infringement, and any warranty that the Website will be uninterrupted, error-free, or free of viruses or other harmful components.

11. Limitation of Liability

To the fullest extent permitted by law, neither DECA nor its members, managers, officers, employees, agents, affiliates, or licensors (together, the “DECA Parties”) will be liable for any damages of any kind, whether direct, indirect, incidental, consequential, special, exemplary, or punitive, arising out of or relating to your access to, use of, or reliance on the Website or its content, whether based on contract, tort (including negligence), or any other legal theory, even if a DECA Party was advised of the possibility of those damages. Nothing in these Terms excludes or limits liability that applicable law does not permit to be excluded or limited.

12. Indemnification

You agree to indemnify and hold harmless the DECA Parties from any claim, loss, liability, and expense, including reasonable attorneys’ fees, arising out of your breach of these Terms or your misuse of the Website.

13. Governing Law and Forum

The laws of Puerto Rico govern these Terms and any dispute arising out of or relating to the Website or these Terms, without regard to conflict-of-laws rules that would apply the laws of another jurisdiction. The Court of First Instance of Puerto Rico, San Juan Judicial Region, has exclusive jurisdiction and venue over any such dispute, and you consent to the personal jurisdiction of that court.

14. General

Entire agreement. These Terms and the Privacy Policy are the entire agreement between you and DECA regarding the Website.

Severability. If a court holds any provision of these Terms invalid or unenforceable, that provision will be enforced to the maximum extent permitted, and the remaining provisions will remain in effect.

No waiver. DECA’s failure to enforce any provision of these Terms is not a waiver of that provision or of any other right.

Assignment. DECA may assign these Terms without notice. You may not assign your rights or obligations under these Terms.

Headings. Headings are for convenience only and do not affect the interpretation of these Terms.

15. Contact Us

Questions may be sent to:

DECA Analytics LLC
53 Calle Las Palmeras, Suite 1400
San Juan, Puerto Rico 00901
support@deca.pr