P.R. Laws tit. 13, § 30566
The share in the income of a special partnership, prorated to its partners that are nonresident aliens or corporations or nonresident foreign partnerships shall be considered as a distribution made at the end of the taxable year of the special partnership, and the same shall be ruled by the provisions of §§ 30278, 30280, 30281, 30431 and 30441 of this title. However, the amount of the withheld tax under said provisions shall be remitted to the Department not later than the fifteenth (15th) day of the third month following the close of the taxable year of the special partnership, or than the fifteenth (15th) day of the fourth month following said close, when an extension has been granted, according to the provisions of § 30246(c)(3) of this title.
History —Jan. 31, 2011, No. 1, § 1114.16, retroactive to Jan. 1, 2011.