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30432 — Puerto Rico Law | CourtGPT
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  3. Puerto Rico/
  4. Title Thirteen - Taxation and Finance (§§ 1 — 33423)/
  5. Subtitle 17 - Internal Revenue Code of 2011/
  6. Part II - Income Taxes/
  7. Chapter 1011 - Foreign Corporations Sub/
  8. Subchapter A - Nonresident Alien Individuals § 30431 - Tax on Nonresident Alien Individuals/
  9. 30432
Puerto Rico Legal Code

30432

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In the case of a nonresident alien individual, the gross income includes only:(a) The gross income derived from sources within Puerto Rico, and(b) the gross income effectively connected with the conduct of trade or business within Puerto Rico. History —Jan. 31, 2011, No. 1, § 1091.02, retroactive to Jan. 1, 2011.