P.R. Laws tit. 13, § 30065
(a) In addition to any other tax imposed under this Code, there shall be imposed, collected, and paid for any taxable year a special two percent (2%)-tax on the gross income derived by an individual from service rendering, except those services rendered by an employee to his/her employer, or trade or business, when the self-employment gross income of such individual is in excess of two hundred thousand dollars ($200,000), determined as provided in subsection (c) of this section.
(b) For purposes of this section, gross income derived from any trade or business consists of net sales minus the cost of the sales, if any.
(c) In determining the gross income subject to the tax imposed by this section, the gross income derived by the taxpayer from any service rendering business and from any other trade or business carried out by such taxpayer shall be consolidated.
(d) This tax shall apply to individuals that file their tax returns under the provisions of the Internal Revenue Code of 1994, as amended, in accordance with § 30064 of this title.
(e) The tax imposed under this section for any taxable year shall be reported and paid in its entirety by the individual not later than the due date set for filing income tax returns for such taxable year.
(f) The tax imposed under this section shall not be deducted from any income tax of the individual for the corresponding taxable year or be subject to the estimated tax on individuals established in § 30260 of this title.
History —Jan. 31, 2011, No. 1, added as § 1021.05 on June 30, 2013, No. 40, § 10.