P.R. Laws tit. 13, § 30152
(a) Gross income from sources outside Puerto Rico. — The following gross income items shall be treated as income from sources outside Puerto Rico:
(1) Interest not derived from sources within Puerto Rico, as provided in § 30151(a)(1) of this title;
(2) dividends and benefits not derived from sources within Puerto Rico as provided in § 30151(a)(2) of this title;
(3) compensation for labor or personal services performed outside Puerto Rico;
(4) rentals or royalties of property located outside Puerto Rico or of any interest on said property, including rentals or royalties for the use of or for the privilege of using outside Puerto Rico patents, copyrights, secret processes and formulas, good will, trade-marks, trade brands, franchises, and other like property;
(5) gains, profit and income from the sale of real property located outside Puerto Rico;
(6) distribution in complete or partial liquidation that are not derived from sources within Puerto Rico, as provided in § 30151(a)(7) of this title, and
(7) Insurance premiums. — Income derived from an insurance contract securing risks located outside Puerto Rico.
(b) Net Income from sources outside Puerto Rico. — Any expense, loss, and other deduction properly apportioned or allocated thereto and a ratable part of any expense, loss or other deduction that may not be definitely allocated to any other item or class of gross income shall be deducted from the gross income items specified in subsection (a) this section. The remainder, if any, shall be totally included as a net income from sources within Puerto Rico.
History —Jan. 31, 2011, No. 1, § 1035.02, retroactive to Jan. 1, 2011.