Puerto Rico Optional Tax on LLC gross income?

Has anyone done Puerto Ricos optional tax on gross receipts rather then their tiered income tax? Is this true that I can do it for my small service USA *realtor business I run remotely that only has expenses around $5000 and brings in around $60k gross a year. This would be a huge tax savings. It is a US based business I would run out of Puerto Rico when I move there. Without this optional tax program my tax rate would actually be much higher in Puerto Rico then USA as I do not make enough income for act 60 to make sense and puerto rico income tax brackets are much lower thresholds? I also have some USA rental property income which I know would not apply, I see a rule that 20% of income can not be from other sources but I imagine I could make an LLC for the business so 100% of its income would be from service business and apply the option to the pass through LLC return. Anyone experienced with this tax option?

More details...Puerto Rico’s optional tax is a reduced, flat tax rate ranging from 6% to 20% applied directly to gross income for self-employed service professionals and corporations, instead of standard graduated net income tax rates.

• 6%: Gross income under $100,000
• 10%: Income between $100,001 and $200,000
• 13%: Income between $200,001 and $300,000

Thank you,