On July 1st, 2019, the Governor of Puerto Rico signed into law Act No. 60-2019: Puerto Rico’s Tax Incentives Code. This code consolidates, simplifies, and modifies all incentives available for certain individuals and entity’s in Puerto Rico. Also note that some incentives remain unchanged, while others were eliminated or altered to increase the return on public investment. This article sums the eligible businesses activities, income taxes, special and additional rules and regulations related to the Export of Good and Services.