An individual is considered a a resident of Puerto Rico if he or she is considered domiciled on the island. This usually means that a person must be present in Puerto Rico for at least 180 days per calendar year. In addition for a person to be considered a bona fide resident of the island, one must not claim partial year residency in another local (in addition to other tests). The facts and circumstances are important in determining residency status.
There are more rules and this post contains simplifications and is not
comprehensive. Additionally, as always, a professional should be
consulted and be presented with specific information.
information on this website is general information and is for
educational use and has not been verified for accuracy nor completeness.
You, the reader, should further research your specific individual
situation. In addition you should contact your accounting professional
for professional advice derived from specific details from your
structure and financial position.