Act 60-2019, the Puerto Rico Incentives Code, groups together most of Puerto Rico's incentives laws into a single uniform code. Chapter 3 of the Code contains the Export of Services Incentives previously offered under Act 20-2012.


This incentive, available both to Puerto Rico residents and people coming from abroad, applies with respect to any entity with a bona fide office or establishment located in Puerto Rico that is or may be engaged in an eligible service. Services must be performed for non-resident individuals and/or foreign entities that have no nexus with Puerto Rico and the Eligible Service provided must not be related to the conduct of a trade or business in Puerto Rico.