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Binance US does work in Puerto Rico. If you bought your cryptocurrency in the United States and disposed of it in Puerto Rico, it will not be considered Puerto Rico-sourced income. Even if there is no requirement, it is recommended to have a wallet of your own for security reasons preferably a hardware wallet. Over the past few years, Puerto Rico has become a tax haven for crypto entrepreneurs and businesses. Disclaimer: Buy Bitcoin Worldwide is not offering, promoting, or encouraging the purchase, sale, or trade of any security or commodity.