P.R. Laws tit. 13, § 30432
2019-02-20 00:00:00+00
In the case of a nonresident alien individual, the gross income includes only:
(a) The gross income derived from sources within Puerto Rico, and
(b) the gross income effectively connected with the conduct of trade or business within Puerto Rico.
History —Jan. 31, 2011, No. 1, § 1091.02, retroactive to Jan. 1, 2011.