No taxes if you are a non-resident of PR and you leave within 60 days. You may be able to get permission to extend the 60 days to get work done, etc.
P.R. Laws tit. 13
Subtitle 17 Internal Revenue Code of 2011
PART IV. Excise Taxes
Chapter 1032. Taxes on Goods
§ 31629. Vessels and heavy
equipment
(f) Exemption on nonresident ships.
(1) Ships with foreign
registration or documented by the United States Coast Guard shall be exempt from the excise tax provided by this section if they are acquired by a Puerto Rico nonresident, who has the title and
ownership of said ship, and who does not engage in the sale of ships in Puerto Rico.
https://casetext.com/statute/laws-of...taxes-on-goods
PART V. Sales and Use Tax
Chapter 1043. Exemptions (§§ 32051 32071)
§ 32051. Exemptions.Powers of the Secretary
§ 32052. Certificate of exemption and certificate of eligible reseller
§ 32053. Exemptions for export
(a) Except for the reciprocity requirement concerning the collection of sales and use taxes in Puerto Rico provided in this part, the taxable items
sold for use or
consumption outside Puerto Rico shall be exempt from the payment of the sale and use tax established in this Subtitle, even when the sale takes place in Puerto Rico. In order for the taxable items thus
sold to be exempt from the taxation, they must be exported within sixty (60) days as of the date of sale.
(c) Subject to the provisions of §§ 33001 et seq. of this title, the Secretary may extend the time limit established in subsection (a) of this section for a taxpayer to export taxable items.
https://casetext.com/statute/laws-of...es-and-use-tax