The Puerto Rican Treasury Jan. 28 opened a consultation on a draft regulation to amend the taxation of digital goods. The draft regulation includes measures that would: 1) explain taxable items, with a list of exclusions; 2) establish rules for determining income from the sale of the taxable items; 3) explain the deadline provision for monthly tax return filings; and 4) define specific digital products. Comments are due Feb. 27. [Puerto Rico, Department of Treasury, 01/28/22]
Reference:
View Consultation. View Draft Regulation. View Index.
