A nonresident alien individual shall receive the benefit of the deductions allowed under this part only if he/she files or causes to be filed with the Secretary a true and accurate return of his/her total income received from sources inside Puerto Rico, and his/her income effectively connected with the conduct of trade or business in Puerto Rico, in the manner prescribed in this part; including therein all the information that the Secretary deems necessary to determine said deductions. This section shall not be interpreted to deny the credits provided in §§ 30221, 30222, 30224, 30225, 30227, 30228 and 30229 of this title. History —Jan. 31, 2011, No. 1, § 1091.05, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code