Business Owners, 35 and under, are eligible for young entrepreneur decree with provides the following benefits: 

(b) Tax Benefits. —
(1) Income Taxes. — New businesses as required in subparagraphs (i) through (iii) of
paragraph (1) of subsection (c) of this Section, operating under a Young Entrepreneurs
agreement entered into with the Secretary of the DEDC shall be entitled to an income tax
exemption for the first five hundred thousand dollars ($500,000) of their net income subject to
taxation. Any net income generated by new businesses in excess of first five hundred thousand
dollars ($500,000) shall be subject to the regular tax rates established in the Puerto Rico
Internal Revenue Code.
i. Shareholders of an Exempt Business holding a Decree under subsection (a) of this
Section, shall be subject to the income tax provided in Puerto Rico Internal Revenue Code
on distributions of dividends or benefits of said Eligible Business’ net income.
(2) Personal Property Tax. — New businesses operating in accordance with this Section
shall enjoy full tax exemption on the real property of the new business during the exemption
period described in this Section.
(3) Municipal Taxes. — New businesses operating in accordance with this Section shall be
exempt from municipal taxes during the exemption period described in this Section.
(4) Exemption Period. — New businesses shall enjoy the tax exemption provided in this
Chapter during the first three (3) years from the commencement of operations, as established
in the tax exemption Decree.

I would like to include this in our posts reaching out to young entrepreneurs who could benefit from this tax benefit.