P.R. Laws tit. 13, § 205
(a) The income received by an artist or writer from his artistic, literary or Puerto Rican handicrafts production is hereby exempted from the payment of income taxes up to the sum of six thousand (6,000) dollars a year.
For the purposes of this exemption, the term “Puerto Rican handicrafts” shall mean any article, work, creation or product whose physical creation is made through a production process in which the substantive phases thereof are executed manually with the minimum use of tools and equipment, with repetition of forms and designs with few variants, but always maintaining its cultural or traditional identification.
(b) The income subject to the tax exemption referred to in subsection (a) of this section shall include the benefits received from copyrights or royalties by the author or composer, prizes awarded in competitions or contests for literary, art or classical music compositions; prizes awarded in handicraft expositions or international fairs; sale of books, pamphlets, folders or articles on educational, historical, artistic, scientific or cultural subjects; and the sale of paintings, drawings, engravings, serigraphy, murals, mosaics, stained glass, sculptures and other objects or pieces of an artistic category.
Likewise, the income and profits an artisan receives from the sale and distribution of Puerto Rican handicrafts made, produced or manufactured by him shall be subject to the tax exemption provided in subsection (a) of this section.
(c) In the income subject to tax exemption referred to in this section, and except in the case of the sale by an artisan of Puerto Rican handicrafts produced by him, there shall not be included the income derived from the production or sale of commercial art, commercial literature or commercial music, nor the wages, salaries or bonuses received for literary or artistic works, or handicrafts.
History —June 20, 1970, No. 14, p. 432, §§ 1—3; July 16, 1986, No. 135, p. 434, §§ 2—4.