P.R. Laws tit. 13, § 30154
(a) In general. —
(1) Items of gross income, expenses, loss and deductions other than those specified in §§ 30151 and 30152 of this title shall be allocated or apportioned to sources within or outside Puerto Rico under the rules and regulations prescribed by the Secretary. Where items of gross income are separately allocated to sources within Puerto Rico, they shall be deducted for the purpose of computing the gross income therefrom, the expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of other expenses, losses or other deductions which cannot definitely be allocated to any item or class of gross income. The remainder, if any, shall be included in full as net income from sources within Puerto Rico.
(2) In the case of gross income derived from sources partly within and partly outside Puerto Rico, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto, and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to any item or class of gross income; and the portion of such net income attributable to sources within Puerto Rico may be determined by processes or formulas of general apportionment prescribed by the Secretary.
(3) Gains, profits and income from transportation and other services rendered partly within and partly outside Puerto Rico as determined under § 30157 of this title.
(4) Gains, benefits and income from the sale of personal property produced in whole or in part by the taxpayer within, and sold outside Puerto Rico, or produced in whole or in part by the taxpayer outside, and sold within Puerto Rico, shall be treated as derived from sources partly within and partly outside Puerto Rico. Gains, profits and income derived from the acquisition of personal property within, and their sale outside Puerto Rico or from the acquisition of personal property outside and their sale within Puerto Rico shall be treated as completely derived from sources within the country in which such property was sold, except as provided in § 30155 of this title.
History —Jan. 31, 2011, No. 1, § 1035.04, retroactive to Jan. 1, 2011.