P.R. Laws tit. 23, § 573
A film entity can carry out a film project with the purpose of availing itself of the provisions of this chapter, if it meets the requirements thereof and if said project is devoted to one of the following activities:
(a) Production of feature length motion pictures.
(b) Production of short subjects, which individually meet the following requirements:
(1) Are distributed outside of Puerto Rico;
(2) are not the promotion of another film project, and
(3) have a budget of not less than one hundred thousand dollars ($100,000).
(c) Production of a series in episodes, which individually meet the following requirements:
(1) Are distributed outside of Puerto Rico, and
(2) have a budget of not less than one million dollars ($1,000,000).
(d) Production of catalogues for the sale of articles through a photographic exhibition of professional models, for distribution outside of Puerto Rico.
(e) Production of original sound track recordings [for] any of the above.
(f) Production of television programs not described in subsection (c) of this section and that are broadcasted or distributed in Puerto Rico and abroad with a minimum annual budget of one hundred thousand dollars ($100,000).
History —Dec. 24, 1999, No. 362, § 10; May 4, 2007, No. 41, § 3.