The first thing you need to determine is, are you a resident or a nonresident. If you live in Puerto Rico and own a residence in the US that you intend to return to, you would be a Puerto Rico nonresident. As a nonresident, US citizen, you will be subject to US Tax. If you have wages, you can contribute to a US IRA or a Puerto Rico IRA.
You would be able to deduct your contributions to a Puerto Rico IRA on your Puerto Rico Tax Return but not on your US tax return. If you contribute to a US IRA, you would be able to deduct those contributions on your US tax return but not on your Puerto Rico Tax Return. There are duel IRA plans, that allow deductions on both tax returns. If you are a resident of Puerto Rico, with Puerto Rico wages, you do not have to file a US tax return. You cannot roll over a Puerto Rico IRA to a US IRA. It is my understanding that a Puerto Rico IRA has restrictions on what the custodian can invest the funds in. The custodian must invest 66% in Puerto Rico securities, entities. If you are single and your wages are over $61,500 you are in the 33% bracket. At this bracket, I would think you would want to contribute to a Puerto Rico IRA. A PR IRA allows up to $5,000 in contributions, A US IRA allows up to $5,500.