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Text of Hacienda Internal Income Circular Letter No. 21-20: Qualified Plan Distributions in the United States and Puerto Rico
Puerto Rico Departamento De Hacienda Link to more items from this source
[Official Guidance]
Sept. 21, 2021

"[T]he Department issues this Circular Letter with the purpose of establishing the procedure to be followed by an individual who is not a resident of Puerto Rico to demonstrate that the distributions of his retirement plan qualified under the Federal Code and whose trust was created in a US state are not subject to tax in Puerto Rico."

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