RE: The Income Tax Implications of Moving to Puerto Rico

You are viewing a single comment's thread from:

The Income Tax Implications of Moving to Puerto Rico

in tax •  7 years ago  (edited)

Hypothetical situation:
I haven't read to far into this Puerto Rico tax situation but as far as I can tell you need to spend 183 days in PR during the year and derive the vast majority of your income outside of the USA.

With this being taken into account lets say a person profited a life-changing amount of wealth on binance through the 1st 3months of 2018. Could said person move to PR and live there for the rest of the year to claim tax-exempt status?

Authors get paid when people like you upvote their post.
If you enjoyed what you read here, create your account today and start earning FREE STEEM!
Sort Order:  

The answer to your question is yes. You may not, however, have a tax home outside Puerto Rico or have a closer connection to the U.S. than Puerto Rico. Additionally, you'll need to receive a tax exemption decree from the Secretary of Economic Development and Commerce. Big note: the event triggering recognition of the gain has to occur while the taxpayer has the exemption status. So if an event triggering gain recognition occurred while the taxpayer was just a U.S. resident, it will be subject to U.S. income tax.