P.R. Laws tit. 13, § 30115
(a) Amounts received in respect of the services of a child shall be included in his/her gross income and not in the gross income of the parent, even though such amounts are not received by the child.
(b) All expenditures paid or incurred by the parent or the child attributable to amounts which are includible in the gross income of the child and not of the parent solely by reason of subsection (a) shall be treated as paid or incurred by the child.
(c) Any tax assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of subsection (a), shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent.
History —Jan. 31, 2011, No. 1, § 1032.05, retroactive to Jan. 1, 2011.