Puerto Rico Tax Benefits Export Services

Act 60 Eligible Services

The following non-exhaustive list applies to businesses that have a “bona fide” office or establishment in Puerto Rico and conduct eligible services as an export service provider or an export commerce business.
  • Among the eligible Export Service activities are the following:

    • Advertising and Public Relations
    • Call Centers
    • Consulting
    • Corporate Headquarters
    • Creative Industries (design, art, music, publications, development of apps and video games, creative education)
    • Development of Computer Programs
    • Distribution in Physical Form, through the Internet, Cloud Computing or Blockchain, Income from Licensing, Subscriptions or Charges for Services.
    • Education Services and Training
    • Electronic Data Processing Centers
    • Engineering, Architecture, Project Management
    • Hospital and Laboratory Services, including Telemedicine
    • Investment Banking and other Financial Services (including advisory and broker dealer operations)
    • Marketing Centers
    • Professional Services (law and accounting)
    • Research and Development
    • Shared Service Centers
    • Voice and Data Telecommunications

 

  • Among the eligible Export Commerce activities are the following:

    • Assembly, Bottling and Packaging of Products for Export
    • Commercial and Mercantile Distribution of Products Manufactured in P.R.
    • Commissions on the Sale of Products to Customers outside P.R.
    • Purchase of Products for Resale to Customers outside P.R.
    • Sale of Intangible Products to Customers outside P.R.
    • Storage and Distribution Centers

Export Services are eligible services rendered to a foreign natural or juridical person located outside of Puerto Rico.

To qualify for the exemption, the Export Services cannot have a connection with Puerto Rico.  In general, the services will be considered to have a connection with Puerto Rico if they are, among others, related to (i) commercial or for-profit activities that have been or will be carried out in Puerto Rico; or (ii) advice regarding the laws and regulations of Puerto Rico, as well as procedures and administrative orders of the Government of Puerto Rico and its agencies. The entity engaged in an export commerce activity must generate at least 80% of its gross income from this activity.

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