For US traditional and Roth IRA you will not be able to take contributions based on your Puerto Rico earnings and would have to have earnings from within the US.
Remember that the Puerto Rico income will not be subject to US tax.
Puerto Rico tax rules
do have Roth IRAs.
"Non Deductible Individual
Retirement Accounts (Roth IRA) are
an investment instrument under which, contrary to regular IRA’s,
annual contributions to the same cannot be claimed as a deduction
on the income tax return for the particular taxable year."
IRA rules for contributions and spouses in Puerto Rico are similar to those in the US.
"In case of married taxpayers filing a joint return
, including those
who choose the optional computation of tax (Schedule CO
Individual), each one may establish, individually, his/her own
IRA, or one of the spouses may establish an IRA for himself/
herself and another IRA in the name of the other spouse, without
considering if he/she receives income. The contribution cannot
exceed $10,000 or the aggregate adjusted gross income
salaries and the earnings attributable to professions or business,
whichever is smaller. However, the deduction for each spouse
cannot exceed $5,000.
No deduction is allowed for the taxable year in which the
individual has reached 75 years of age or more at the end of
the taxable year. Also, no deduction will be allowed if the
income received during the year is from pensions or
The taxpayer will have until the due date
established by the
Code to file the return, or until the due date of any extension
time granted by the Secretary to file the return to make a
contribution to his/her IRA."
If you need clarification on these additional questions please continue to ask.