title says it all
https://hacienda.pr.gov/publicaciones/carta-circular-de-rentas-internas-num-21-09-cc-ri-21-09?fbclid=IwAR1110XilHkfZ5pfCMNqroeA-6gwoR5R4mHJQ-4-yFLa69SplwvzUx81QrA