P.R. Laws tit. 13, § 30063
(a) In the case of married individuals who live together and file a joint return, the tax under §§ 30061 and 30062 of this title shall be, at their option, the sum of the taxes determined individually, in the form provided to such purposes by the Secretary, as follows:
(1) The personal exemption shall be that provided in § 30138(a)(1)(A) of this title;
(2) each spouse shall be entitled to claim fifty percent (50%) of the total sum of the exemption for dependent granted by § 30138(b) of this title;
(3) the gross income of each spouse shall be determined as follows:
(A) The income earned from services rendered shall be that generated by each spouse individually. For purposes of this clause, income for rendered services shall be deemed to be the wages, daily pay, salaries, professional fees, commissions, annuities and pensions incomes, the profit attributable to a trade or business and the income pertaining to distributive shares in partnerships, special partnerships and corporations of individuals, among other, and
(B) the income not covered under paragraph (A) of this clause shall be attributed to each spouse on the basis of fifty percent (50%) of the total;
(4) Deductions allowed under clauses (1) through (4) and (10) of subsection (a) of §§ 30135 of this title shall be attributed to each spouse on a fifty percent (50%) of the total basis.
(5) Deductions allowed under clauses (5), (6), (7), (8), and (9) of subsection (a) of § 30135 of this title shall be granted to the spouse to whom they individually belong, up to the limits and subject to the provisions of such clauses; and
(6) Each spouse shall determine his/her normal tax under § 30061(a) of this title, the gradual adjustment under § 30061(b) of this title and the alternative basic tax as provided in § 30062 of this title as if he/she were a single taxpayer.
History —Jan. 31, 2011, No. 1, § 1021.03, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 9.