Further, distributions away from money and you may earnings is not subject to Puerto Rican taxation
Companies
Part 3 of Bonuses Work is intended to act as an effective facilitator growing Puerto Rico since the an international export provider and you will business heart. Significantly less than Part step 3, entrepreneurs just who establish being qualified people inside the Puerto Rico can take advantage of high taxation benefits, including shorter Puerto Rican corporate taxation and you will exemptions from possessions taxation, municipal taxes, and you can taxes into the dividend distributions getting earnings produced and you will possessions made use of on excused functions
Part 3 of your own Bonuses Operate relates to firms that care for a real place of work or place when you look at the Puerto Rico and you will perform eligible properties to possess export or promoter functions. An export provider has companies that is involved with, one of other team components: (1) research and you can creativity; (2) marketing pr; (3) economic, environment, technical, scientific, managerial, marketing, recruiting, computers, and auditing asking properties; (4) “innovative opportunities” and income about the brand new broadcasting or even the selling out-of copyrights getting a recording meant for people outside of Puerto Rico; (5) writing out-of design arrangements and you may technology, structural, and you will project management services; (6) top-notch features; (7) central management functions along with, not limited to, strategic assistance, thought, shipping, strategies, and you will budgetary properties; (8) electronic research running facilities; (9) computer software innovation; (10) shipments, be it actual, on line, from cloud, or pertaining to blockchain technology, and also the earnings received regarding licensing, system subscriptions, otherwise attributes costs; (11) sound, video, sounds, and you will analysis telecommunications between people receive outside Puerto Rico; (12) name stores; (13) mutual service facilities; (14) educational and you may studies services; (15) healthcare and research services including medical tourist and you will telemedicine internet; and (16) capital banking or any other monetary features. (more…)