P.R. Laws tit. 23, § 573b
In the case of film projects that consist of:
(a) Images generated electronically, it shall be necessary that no less that fifty percent (50%) of the same [be] carried out in Puerto Rico;
(b) hand drawn images, it shall be necessary that no less than fifty percent (50%) of the drawing [be] done in Puerto Rico;
(c) catalogues for the sale of articles through photographic exhibition of professional models for distribution, it shall be necessary that not less than fifty percent (50%) of the main photography [be] done in Puerto Rico, and
(d) original sound track recordings, it shall be necessary for not less than fifty percent (50%) of the sound recording to be carried out in Puerto Rico.
In all other cases, it shall be necessary for not less than fifty percent (50%) of the main photography to be done in Puerto Rico. However, in those cases in which the Commissioner evaluates the activities that a film entity intends to carry out and considers that such activities shall substantially contribute to the development of the motion picture industry in Puerto Rico, the Commissioner may, with the previous consent of the Secretary of Economic Development and Commerce, modify, but not eliminate, the percentage of main photography required for any production with a budget equal to or greater than one million dollars ($1,000,000). The Commissioner, together with the Secretary of the Department of Economic Development and Commerce, may only eliminate the percentage of main photography required herein for any productions in which the sum of the payment made out to technicians, screenwriters or actors who reside in Puerto Rico is equal to or greater than seven hundred thousand dollars ($700,000).
History —Dec. 24, 1999, No. 362, § 12; July 15, 2008, No. 110, § 4.