In Puerto Rico, if you are a non-resident, you are required to withhold a portion for income tax purposes of salaries, wages, rent, income from interest, partnership profits, commissions, annuities, dividends, and other types of gains,  profits and income.  This applies to gross income from sources within Puerto Rico. 

Nov. 18, 2013 - There are different rates for which the payor must withhold and deduct a tax depending on the source of  gain, profit, or income as well as for the classification of the nonresident person or entity.  Withholding amounts generally range from 20-30%.  For more information contact Isla CPA Puerto Rico or your tax professional.

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Disclaimer
The information on this website is general information and is for educational use.  You, the reader, should further research your specific individual situation.  In addition you should contact your accounting professional for for professional advice derived from specific details from your financial position.