Tax incentive that encourages youth entrepreneurship and the creation of new businesses in Puerto Rico, offering tax exemptions for a specified period to promote economic growth. Tax incentive program aimed at young people between 16 and 35 years old who wish to establish a new business in Puerto Rico, through the signing of a Special Agreement with the Department of Economic Development and Commerce (DDEC).
Exención total durante el período de exención.
Reglamento
Seed Capital Incentive for SMEs
Capital Semilla is a program aimed at small and medium-sized enterprises (SMEs) created by the Department of Economic Development and Commerce (DDEC) that seeks to enable entrepreneurs to benefit from an economic incentive focused on strengthening their business operations.
Who can participate?
New and Existing Small and Medium Enterprises (SMEs).
SMEs are defined as businesses that generate an average sales volume of three million dollars ($3,000,000) or less during the three (3) tax years preceding the current Tax Year, and which employ twenty-five (25) people or less full-time or equivalent.
El Incentivo Especial para Actividades de Mercadeo Local y al Exterior para Empresas Locales PYMEs forma parte del Programa Económico de Incentivos del Departamento de Desarrollo Económico y Comercio, que es regulado por el Reglamento MO-DEC-015.
El incentivo está destinado a apoyar las PyMES en la comercialización de sus productos y servicios en el mercado de Puerto Rico y el extranjero.
El Departamento de Desarrollo Económico y Comercio (DDEC) otorgará el reembolso del 50% de los gastos incurridos por las PyMEs, hasta un máximo de diez mil ($10,000.00), por un término de 18 meses.
Nota: Empresas Locales PyMEs que poseen decreto de exención contributiva bajo la Ley 60-2019 y leyes de incentivos anteriores, según definidas en la Ley 60-2019, no son elegibles para el incentivo.
Incentivo Especial para Actividades de Mercadeo Local y al Exterior para Empresas Locales (PyMEs)
VISION:
Support the growth, strengthening and development of local companies by providing agile mechanisms and fair processes to take advantage of the greatest number of business opportunities with government agencies as a tool for the island's economic growth.
Ensure greater participation of local entrepreneurs in the processes of acquiring the highest quality goods and services by government entities
Product from Puerto Rico
It is that article extracted or produced in P.R., which, in the opinion of the Board, deserves to be treated as a manufacturing process aimed at the substantial transformation of raw material into a finished final product, whose transformation can be carried out through the subcontracting of all or part of the manufacturing process in P.R.; considering private investment in machinery and equipment, enveloped technology, intellectual capacity, packaging, direct and indirect employment, location, magnitude and that the added value in P.R., is not less than 35%, and any other benefit that the operation represents for the welfare of P.R.
Assembled Product
It means that article that, without constituting a P.R. product, part of its composition has been manufactured or manufactured in P.R. and has undergone an assembly process with a significant number of components, which, in the opinion of the Board, and due to its nature, complexity, investment, technology involved, with an added value of less than 35%, but greater than 10% in P.R., its location, and with 10 direct jobs generated in P.R., deserves to be considered as a product assembled in P.R.
Services Provided
It means those services applicable to the acquisition of non-professional, specialized goods, items and services necessary for the operation of the regular operations of a government entity for the performance or operation of carrying out a work or service, which do not require a profession or specialty. In determining that the services are provided in P.R., consideration will be taken not only of the place where the services are provided, but also, if the company or corporation providing the service has substantial operations in P.R.
Art. 6, Act 14, supra.
Incentive function
Oversight function
Role of Educating
Manage function
Preferential Policy
Local Preference in Government Purchasing
•Applies to ALL TYPES OF PURCHASES (Art.7) of assets:
• In case of Non-professional services applies to those offered by preferred groups and must be classified as SMEs
Granting an Investment Parameter in Local Preference
Categories by type of operation
Granting an Investment Parameter in Local Preference
Application of the Preference
In the case of an RFP
Application Process
Resolution
Transfer of Preference
The company that has obtained the manufacturing preference percentage for any of its products may transfer it to its Established Agents (distributors) in Puerto Rico by means of a notarized letter in which it states that he is giving to each agent the percentage of preference granted by the Board for that product. It is only transferred from manufacturing to distribution.
Who are we?
The Business Development area is a division of the Department of Economic Development and Commerce (DDEC), which is the agency responsible for establishing the vision and public policy of economic development for the Government of Puerto Rico.
What do we do?
The Business Development Department manages the Economic Incentive Fund (FIE), established in Law 60-2019, known as the Puerto Rico Incentive Code (CIPR), and provides incentives to companies and industries based on the economic impact of their projects, job creation and return on investment, among others.
What is the Puerto Rico Incentive Code (CIPR)? - Law 60-2019
The CIPR includes all of Puerto Rico's tax incentives; including that of the DDEC's Entrepreneurship and Business Development area, which seeks to promote economic growth, competitiveness, exports and foreign investment, encouraging the creation of competitive jobs for local talent.
Download:
Regulations on Economic Programs and Incentives in the Department of Economic Development and Trade.
PromoExport is the specialized division of the Trade and Export Program of the Department of Economic Development and Commerce (DDEC) of Puerto Rico. Its purpose is to facilitate and accelerate the expansion of Puerto Rican small and medium-sized enterprises (SMEs) to the foreign market. It seeks to ensure that the export of products and services becomes a continuous and permanent activity that contributes to the economic development of Puerto Rico.
This Division offers specialized export services such as training, commercial intelligence, technical assistance and marketing, among others, with the objective of supporting companies to enter the foreign market. More than a program, PromoExport is the institutional platform for taking Puerto Rican companies to other jurisdictions and international markets.
Las misiones comerciales son agendas de negocios estructuradas que facilitan el contacto directo entre empresas puertorriqueñas y potenciales compradores, distribuidores o socios estratégicos en mercados internacionales.
Incluyen:
La participación en ferias internacionales permite a las PyMEs exhibir su oferta ante audiencias globales altamente especializadas por industria.
Objetivos:
Calendario Evento en el Exterior
Si desea conocer más información sobre los servicios del Programa o participar de nuestras iniciativas, puede comunicarse con PromoExport escribiendo a promoexport@ddec.pr.gov
El modelo de PromoExport se basa en un proceso estructurado de cuatro fases que guía a las empresas desde su preparación inicial hasta su consolidación en otros mercados. Cada fase se complementa con servicios específicos que aseguran acompañamiento técnico, orientación estratégica y herramientas de ejecución.
Si desea conocer más información sobre los servicios del Programa o participar de nuestras iniciativas, puede comunicarse conPromoExport escribiendo a promoexport@ddec.pr.gov
La capacitación en exportación y comercio internacional constituye un componente esencial del modelo de PromoExport. Su objetivo es preparar a las empresas para competir de manera efectiva en otros mercados antes de participar en eventos en el exterior.
Las actividades de capacitación incluyen talleres, seminarios y programas especializados. Este componente reduce riesgos, fortalece las capacidades empresariales y aumenta la probabilidad de éxito en sus iniciativas de exportación.
Si desea conocer más información sobre los servicios del Programa o participar de nuestras iniciativas, puede comunicarse con PromoExport escribiendo a promoexport@ddec.pr.gov
En 2026, el DDEC estableció una representación institucional permanente en Europa a través de una alianza con una firma internacional. Esta presencia estratégica permite ofrecer directamente a las PyMEs:
Este modelo se alinea con las mejores prácticas internacionales y posiciona a Puerto Rico en igualdad de condiciones con economías que cuentan con estructuras de promoción económica en mercados clave.

Since 2011, the Department of Economic Development and Commerce (DEDC) has been able to provide a greater offer of products, services, and events to help local companies to expand overseas. This has been possible thanks to the State Trade Expansion Program Grant received from the U.S. Small Business Administration (SBA).
The PR-STEP Program is directed to assist local companies that comply with the following requirements:
Download and complete the following documents:
APPLICATION FOR PARTICIPATION IN PR-STEP EVENTS OR PROGRAMS (ARCHIVO PDF)
EXPORT READINESS QUESTIONNAIRE (ARCHIVO PDF)
SBA SELF REPRESENTATION FORM (ARCHIVO PDF)
For companies seeking to participate in any of the previously mentioned events, please contact Leonyl Ortiz STEP Grant Manager at leonyl.ortiz@ddec.pr.gov.
For more information, please call 787-758-4747, exts. 5511, 5502, 5510, 5513, 5500, 5118, 5507 & 5512.
The Youth Development Program (PDJ) has the mission of implementing the public youth policy established by the Government of Puerto Rico. This program is aimed at Puerto Rican youth between the ages of 13 and 29 and focuses on serving as a carrier of educational resources, which in addition to enriching them in knowledge, experience and personal strength, promotes an entrepreneurial spirit, public policy participation and a culture of innovation.
The PDJ promotes socio-economic development, based on the general well-being of young people. This is possible thanks to the creation of new opportunities for local young people, aimed at the economic reactivation and transformation of Puerto Rico.
We are moving towards growth in all its areas, capitalizing on the training of these young people and combating social phenomena such as talent drain and school dropout. PDJ focuses on:
Medalla de la Juventud Puertorriqueña
Creada bajo la Ley 22 del 20 de mayo de 1987, busca fomentar los principios morales y sociales.
Abierta para jóvenes de 13 a 29 años que se hayandestacado durante el año natural 2024 en las siguientes categorías:
Requisitos:
Correo para someter documentación: medallajuventudpr@ddec.pr.gov
Premio Compromiso Juvenil
Establecido bajo la Ley Núm. 434 de septiembre de2004 para reconocer a entidades sin fines de lucro que prestan servicios a lajuventud.
Categorías:
Requisitos:
Joven Destacado Municipal
Reconocimiento en el que cada Alcalde, entidad sin fines de lucro o de base comunitaria selecciona a un joven del municipio que sirva de inspiración para la juventud de Puerto Rico.
Categorías:
Requisitos:
In accordance with Act No. 171 of October 2, 2021, the Youth Development Program (PDJ), attached to the Department of Economic Development and Trade (DDEC), whose purpose is, among others, to promote social, educational and business development by offering incentives, financial aid, and scholarships to reward and recognize the youth of Puerto Rico through the granting of Teodoro Moscoso Scholarships.
The PDJ will manage two (2) Teodoro Moscoso Scholarship Program aimed at promoting the continuity of technical and/or vocational studies and difficult to recruit or economic needs to increase the workforce in the respective academic concentrations. Maximizing our efforts to provide help to young people aged 18 to 29 who are seeking a degree or certification in vocational, university and technological areas.
Scholarship programs are a strategy to combat what has become the technology industry's greatest vulnerability: labor shortages, talent drain and school dropout.
The Teodoro Moscoso Scholarship Program will award two (2) categories of Scholarships:
1. Scholarship for vocational and/or technical studies of up to $10,000 at a rate of $5,000 for two (2) years of study per participant in a duly accredited Academic Institution.
2. Scholarship for university or technological studies for careers that are difficult to recruit in Puerto Rico or for economic need of up to a maximum of $40,000 at a rate of $10,000 for four (4) years of study per participant in a duly accredited Academic Institution.
General participation requirements for both categories are:
1. Be between the ages of 18 and 29
2. American citizen and/or resident of Puerto Rico
3. You will attend a formal interview with the Evaluation Committee
4. Desire to continue their post-secondary studies leading to vocational, technological or university studies in a baccalaureate, master's or doctorate degree.
Specific requirements by category:
Category for university studies that are difficult to recruit
Filing requirements:
Documentation required to file an application:
The Artisanal Development Program of the Department of Economic Development and Trade is responsible for providing aid to the Puerto Rican artisanal class. This Program is responsible for promoting the artisanal economy, offering sponsorships and incentives (not contributory), certifying artisans, offering training and facilitating the provision of services and marketing.
It provides artisans with technical assistance for the administration of their workshops and the granting of financial aid for their operation; and for the promotion, marketing, distribution and sale of handmade products. It organizes centers where artisans can produce, exhibit and distribute Puerto Rican handicrafts, as well as promote artistic work in and outside Puerto Rico.
The entire world at your fingertips... Puerto Rico has represented more than 20 different countries and cities around the world. We have been Cuba, Brazil, Bolivia, Qatar, Costa Rica, Vietnam, Miami, Africa, Los Angeles, Dubai, Mumbai, Iraq, Kuwait, Bahamas, Colombia, Chile, Hawaii, New Mexico, Grenada, The Bronx (NYC) and more.
The Public Energy Policy Program (PPPE) of the Department of Economic Development and Commerce is responsible for developing and enacting the public energy policy of the Government of Puerto Rico, pursuant to Act No. 141 of July 11, 2018, also known as the Law on the Execution of the Reorganization Plan of the Department of Economic Development and Commerce, of 2018.
Among its many functions, it is responsible for managing and operating different federal programs, including the Home Air Conditioning Program (WAP), the State Energy Program (SEP) and the State Green Energy Fund Program, with the main purpose of promoting energy efficiency and introducing renewable energy to Puerto Rico's electricity grid. Under Law 17-2019, it seeks to mitigate Puerto Rico's dependence on centralized fossil fuel plants and optimize available energy resources to build resilience and, ultimately, make it easier for the Island to obtain 100% of its energy from renewable sources by 2050.
Legal Basis
El State Energy Program fue creado por el U.S. Department of Energy (DOE) a principios de la década del 1970, para facilitar la implementación de programas estatales con medidas de eficiencia energética y energía renovable.
El propósito del SEP es promover el uso eficiente de la energía y reducir el consumo y demanda de energía, a través del desarrollo e implementación de programas que apoyen la Política Pública Energética de Puerto Rico.
A través del SEP, el Programa de Energía del Departamento de Desarrollo Económico y Comercio ha continuado sus esfuerzos dirigidos a, pero sin limitarse a, las siguientes iniciativas:
En el año 1976, el U.S. Department of Energy (DOE) creó el Programa de Climatización de Hogares (WAP, por sus siglas en inglés), para asistir a familias de bajos ingresos que carecen de recursos para invertir en eficiencia energética. En el año 2009, Puerto Rico fue incluido por primera vez en el WAP.
Son elegibles para climatización las unidades de vivienda que cumplen por lo menos con uno (1) de los siguientes requisitos de elegibilidad:
Ingresos – Se consideran elegibles las unidades de vivienda ocupadas por familias o individuos con ingreso igual o menor al doscientos por ciento (200%) del nivel de pobreza.
Ayudas – Se consideran elegibles las ayudas de vivienda ocupadas por uno (1) o más individuos que hayan participado en alguno de los siguientes programas de asistencia económica durante los pasados doce (12) meses:
El candidato solicita al Programa, llamando a un Centro de Llamadas en las fechas establecidas en los Avisos Públicos del DDEC.
VISIÓN:
Respaldar el crecimiento, fortalecimiento y desarrollo de las empresas locales proveyendo mecanismos ágiles y procesos justos que permitan aprovechar el mayor número deoportunidades de negocio con las agencias gubernamentales como herramienta delcrecimiento económico de la Isla.
MISIÓN
Garantizar mayor participación deempresarios locales en los procesos de adquisición de bienes y servicios de la mayor calidad por parte de las entidades gubernamentales
Producto de Puerto Rico
Es aquel artículo extraído o producido en P.R., que a juicio de la Junta, amerite que se trate como un proceso de manufactura dirigida a la transformación sustancial de materia prima en un producto final terminado, cuya transformación se puede llevar a cabo mediante la subcontratación de todo o parte del proceso de manufactura en Puero Rico; considerando la inversión privada en maquinaria y equipo, tecnología envuelta, capacidad de destreza intelectual, empaque, empleos directos e indirectos, localización, magnitud y que el valor añadido en P.R., no sea menor del 35%, y cualquier otro beneficio que la operación represente para el bienestar de P.R.
Producto Ensamblado
Significa aquel artículo que, sin constituir un producto de P.R., parte de su composición haya sido manufacturado o fabricado en P.R. y haya sido sometido a un proceso de ensamblaje con un número significativo de componentes, que, a juicio de la Junta, y debido a su naturaleza, complejidad, inversión, tecnología involucrada, con un valor añadido menor a un 35%, pero mayor a un 10% en P.R., su localización, y con 10 empleos directos generados en P.R., amerita se considere como un producto ensamblado en P.R.
Servicios Rendidos
Significa aquellos servicios aplicables a la adquisición de bienes, artículos y servicios no profesionales, especializados, necesarios para el funcionamiento de las operaciones regulares de una entidad gubernamental para el desempeño o funcionamiento de la realización de una obra o servicio, los cuales no requieren de una profesión o especialidad. En la determinación de que los servicios sean rendidos en P.R. se tomará en consideración no sólo el lugar en que se prestan los servicios, sino además, si la empresa o sociedad que presta el servicio tiene operaciones sustanciales en P.R.
Art. 6, Ley 14, supra.
Función de Incentivar
Función de Fiscalizar
Función de Educar
Función de Administrar
Política Preferencial
Preferencia Local en Compras del Gobierno
•Aplica a TODOTIPO DE COMPRA (Art.7) de bienes:
•Encaso de servicios no profesionales aplicaa aquellos ofrecidos por grupos preferidos y deben ser clasificados comoempresas pymes
Concesión de Parámetro de Inversión en Preferencia Local
Categorías por tipo de operación
Concesión de Parámetro de Inversión en Preferencia Local
Aplicación de la Preferencia
En caso de un RFP
Proceso de la Solicitud
Resolución
Cesión de la Preferencia
La empresa que haya obtenido el porciento de preferencia por concepto de manufactura para alguno de sus productos podrá cederlo a sus agentes establecidos (distribuidores) en Puerto Rico mediante una carta notariada en la que indique expresamente que él está cediendo a cada agente el porciento de preferencia otorgado por la Junta para dicho producto. Únicamente se cede de manufactura a distribución.