2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1005 - Computation of Taxable Income (§§ 30101 — 30157) › Subchapter C - Deductions (§§ 30121 — 30140) › § 30138 - Allowance of deductions for personal exemptions and for dependents

(a) In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing net income:
(1) Personal exemption.—
(A) In the case of an individual taxpayer, a personal exemption of three thousand five hundred dollars ($3,500).
(B) In the case of married individuals living together and filing a joint return, a personal exemption of seven thousand dollars ($7,000).
(2) Additional personal exemption for veterans.— An additional personal exemption of one thousand five hundred dollars ($1,500) shall be allowed as [a] deduction to all veterans, as such term is defined in Act No. 13 of October 2, 1980, as amended, known as the “Bill of Rights of Puerto Rican Veterans”. In the case of married individuals living together and filing a joint return, if both were veterans, the additional personal exemption shall be of three thousand dollars ($3,000).
(b) Exemption for dependents.—
(1) General allowance of deduction.—
(A) For each dependent, as defined in subsection (c)(1)(A) of this section, an exemption of two thousand five hundred dollars ($2,500) shall be allowed for each taxable year of the taxpayer.
(B) No exemption shall be allowed with respect to a married dependent filing, under the provisions of § 30241 of this title, a joint return with his/her spouse for the taxable year beginning within such calendar year.
(C) Allowance of deduction when the dependent earns income.—
(i) General rule.— Except as provided in subparagraph (ii), the exemption specified in paragraph (A) of this clause shall be allowed only with respect to a dependent whose gross income for the calendar year in which the taxpayer’s taxable year begins is less than the amount which the taxpayer is allowed on this account.
(ii) Special rule in the case of a dependent child of the taxpayer who is a student.— In those cases in which the dependent is a child of the taxpayer, is a regular student, and complies with the requirements set forth in this section for the allowance of the exemption specified in paragraph (A) of this clause, the amount of said exemption shall be granted disregarding whether said dependent, during the natural year, earned income in excess of the amount that is granted to the taxpayer on account of this exemption. The amount of such income shall not exceed seven thousand five hundred dollars ($7,500).
(2) Supplying of account number for certain dependents.— Any taxpayer who claims a dependent on his/her return for any taxable year and said dependent is one (1) or more years of age before the close of said taxable year must include the identification number (social security number) of said dependent on the return.
(c) Definitions.— As used in this part:
(1) The term “dependent” means:
(A) Any of the following persons over half of whose support for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer:
(i) A person who at the close of the calendar year in which the taxable year of the taxpayer begins has not reached the age of twenty-one (21);
(ii) the father and mother of the taxpayer;
(iii) a person who is sixty-five (65) years old or more, or
(iv) who has attained the age of twenty-one (21) or more and is blind or incapable of self-support because of being mentally or physically impaired.
(B) It also means any person who, as of the calendar year in which the taxpayer’s taxable year begins, has received from the taxpayer over half of his/her support, and has attended as a regular student at least one semester of undergraduate studies during said calendar year at a university or post-secondary technical-professional institution, recognized as such by the educational authorities of Puerto Rico, or those of the appropriate country, until he/she obtains a university or technical-professional degree, provided, that at the close of the calendar year in which the taxable year of the taxpayer begins neither, he/she has not reached the age of twenty-six (26). The taxpayer who claims this exemption must attach to his/her income tax return a certificate to such effect issued by the appropriate university or technical professional post-secondary institution.
(C) The term “dependent” does not include any individual who is not a citizen of the United States, unless such individual is a “resident alien individual”, as said term is defined in § 30041(a)(30) of this title. For purposes of this paragraph, there shall not be excluded from the term “dependent” any child legally adopted by the taxpayer, who is a citizen of the United States or a resident alien of Puerto Rico, if during the taxable year the main residence of the [sic] was the home of the taxpayer.
(2) The taxpayer who claims in his/her tax return any of the dependents comprised in subparagraph (iii) or (iv) of paragraph (A) shall attach to his/her return a certificate attesting to the satisfaction of the Secretary:
(A) The mental or physical impairment of the dependent for self-support;
(B) the blindness of the dependent, or
(C) the age of the dependent if he/she is not blind or impaired.
(3) Blindness defined.— For purposes of this subsection, an individual is blind only if his/her central visual acuity does not exceed 20/200 in the better eye with corrective lenses, or if his/her visual acuity is greater than 20/200, but is accompanied by such a limitation in the fields of vision that the widest diameter of the visual field subtends an angle not greater than twenty (20) degrees.
(d) Proof of support in the case of minor children of divorced parents.—
(1) Allowance of deduction to the custodial parent.— Except as otherwise provided in this subsection, if:
(A) A minor child receives over half his/her support during the calendar year from his/her divorced or separated parents, or parents who are not eligible to file as married individuals, and
(B) said child is under the custody of one of said parents for over half the calendar year, said child shall be considered, for purposes of subsection (b) of this section, as receiving over half of his/her support during the calendar year from that parent who holds his/her custody during the greater part of the calendar year.
(2) Exception where custodial parent releases claim to exemption for the year.— A minor child of parents described in clause (1) shall be considered to have received over half of his/her support during a calendar year from the non-custodial parent if:
(A) The custodial parent signs a written statement, in the form and manner as the Secretary may prescribe through regulations, that such custodial parent shall not claim said child as a dependent for any taxable year beginning within said calendar year, and
(B) the non-custodial parent attaches the written statement to his/her return for the taxable year beginning within said calendar year.
(3) Special rule for support received from a new spouse of a parent.— For purposes of this subsection, in case of remarriage of a parent, the child support received from the parent’s spouse shall be considered as received from the parent, as the case may be.
(4) Special rule for parents with joint custody.—
(A) Except as provided in paragraph (B), in the case of separated or divorced parents or who that are not entitled to file, and hold joint custody of their minor child, the exemption for dependents provided in this section shall be divided equally between both parents.
(B) Only one parent shall claim the exemption for dependents, if the other parent signs a written statement, in the form and manner as the Secretary may prescribe through regulations, that he/she shall not claim half the deduction for said child as a dependent for any taxable year beginning within a calendar year, and that the parent claiming such exemption attaches the written statement to his/her return for the taxable year beginning within said calendar year.
History —Jan. 31, 2011, No. 1, § 1033.18, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 37.