Partnerships in Puerto Rico

Partnerships are not a very popular way of doing business in Puerto Rico. The laws regarding partnerships in Puerto Rico are essentially different from most comparable laws in the United States. Consult your attorney and accountant about specific details.

In recent years, tax laws have recognized an entity named "special partnerships" to provide a legal means to expedite some financial transactions. They, too, are complicated and usually require the assistance of an attorney and an accountant.

For further details, see our section on Doing business in Puerto Rico.

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