P.R. Laws tit. 13, § 30438
(a) Time of payment.— In the case of a nonresident alien individual not engaged in trade or business within Puerto Rico with respect to whose wages, as defined in § 30271(a) of this title, withholding under said section is not applicable, the total amount of tax imposed by this part shall be paid, in lieu of the time prescribed in § 30256(a) of this title, on the fifteenth (15th) day of June following the close of the calendar year, or, if the return should be filed on a fiscal year basis, then on the fifteenth (15th) day of the sixth (6th) month following the close of the fiscal year.
(b) Withholding at source.— The withholding at source of tax on income of nonresident alien individuals not engaged in trade or business in Puerto Rico shall be as provided in § 30278 of this title.
History —Jan. 31, 2011, No. 1, § 1091.08, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 106.