<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0404</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001847284</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
        <fileNumber>811-23693</fileNumber>
      </filer>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2024-01-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Puerto Rico Residents Tax-Free Fund V, Inc.</registrantFullName>
      <investmentCompFileNo>811-23693</investmentCompFileNo>
      <registrantCik>0001847284</registrantCik>
      <registrantLei>549300KH2HPR8MQPIC81</registrantLei>
      <registrantstreet1>270 MUNOZ RIVERA AVENUE</registrantstreet1>
      <registrantstreet2>Suite 1110</registrantstreet2>
      <registrantcity>SAN JUAN</registrantcity>
      <registrantzipCode>00918</registrantzipCode>
      <registrantcountry>NA</registrantcountry>
      <registrantphoneNumber>787-764-1788</registrantphoneNumber>
      <websites>
        <website webpage="N/A"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Popular Fiduciary Services</officeName>
          <officeAddress1>209 Munoz Rivera Avenue</officeAddress1>
          <officeAddress2>Popular Center, North Tower, 4th Floor</officeAddress2>
          <officeCity>San Juan</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-PR"/>
          <officeRecordsZipCode>00918</officeRecordsZipCode>
          <officePhone>11</officePhone>
          <booksRecordsDesc>Transfer Agent</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Popular Asset Management LLC</officeName>
          <officeAddress1>209 Munoz Rivera Avenue</officeAddress1>
          <officeAddress2>Suite 1031</officeAddress2>
          <officeCity>San Juan</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-PR"/>
          <officeRecordsZipCode>00918</officeRecordsZipCode>
          <officePhone>11</officePhone>
          <booksRecordsDesc>Investment Adviser</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>ALPS Fund Services, Inc.</officeName>
          <officeAddress1>1290 Broadway, Suite 1000</officeAddress1>
          <officeCity>1290 Broadway, Suite 1000</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-CO"/>
          <officeRecordsZipCode>80203</officeRecordsZipCode>
          <officePhone>303-623-2577</officePhone>
          <booksRecordsDesc>ALPS Fund Services, Inc. as
Administrator of the Fund maintains and preserves the books and records of the Fund</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>UBS Asset Managers of Puerto Rico, a division of UBS Trust Company of Puerto Rico.</officeName>
          <officeAddress1>250 Munoz Rivera Avenue</officeAddress1>
          <officeCity>San Juan</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-PR"/>
          <officeRecordsZipCode>00918</officeRecordsZipCode>
          <officePhone>11</officePhone>
          <booksRecordsDesc>Investment Adviser</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>JPMorgan Chase Bank</officeName>
          <officeAddress1>4 Chase Metrotech Center</officeAddress1>
          <officeAddress2>6th Floor</officeAddress2>
          <officeCity>Brooklyn</officeCity>
          <officeStateCountry officeCountry="US" officeState="US-NY"/>
          <officeRecordsZipCode>11245</officeRecordsZipCode>
          <officePhone>11</officePhone>
          <booksRecordsDesc>Records related to custody and accounting services.</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Puerto Rico Residents Family of Funds"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>N</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Jorge I. Vallejo</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23688"/>
            <fileNumberInfo fileNumber="811-23696"/>
            <fileNumberInfo fileNumber="811-23695"/>
            <fileNumberInfo fileNumber="811-23697"/>
            <fileNumberInfo fileNumber="811-23692"/>
            <fileNumberInfo fileNumber="811-23694"/>
            <fileNumberInfo fileNumber="811-23689"/>
            <fileNumberInfo fileNumber="811-23691"/>
            <fileNumberInfo fileNumber="811-23690"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Luis M. Pellot</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23687"/>
            <fileNumberInfo fileNumber="811-23685"/>
            <fileNumberInfo fileNumber="811-23689"/>
            <fileNumberInfo fileNumber="811-23675"/>
            <fileNumberInfo fileNumber="811-23680"/>
            <fileNumberInfo fileNumber="811-23681"/>
            <fileNumberInfo fileNumber="811-23676"/>
            <fileNumberInfo fileNumber="811-23678"/>
            <fileNumberInfo fileNumber="811-23686"/>
            <fileNumberInfo fileNumber="811-23671"/>
            <fileNumberInfo fileNumber="811-23684"/>
            <fileNumberInfo fileNumber="811-23679"/>
            <fileNumberInfo fileNumber="811-23670"/>
            <fileNumberInfo fileNumber="811-23677"/>
            <fileNumberInfo fileNumber="811-23673"/>
            <fileNumberInfo fileNumber="811-23692"/>
            <fileNumberInfo fileNumber="811-23690"/>
            <fileNumberInfo fileNumber="811-23672"/>
            <fileNumberInfo fileNumber="811-23674"/>
            <fileNumberInfo fileNumber="811-23694"/>
            <fileNumberInfo fileNumber="811-23682"/>
            <fileNumberInfo fileNumber="811-23688"/>
            <fileNumberInfo fileNumber="811-23691"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>J. Gabriel Pagan Pedrero</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23694"/>
            <fileNumberInfo fileNumber="811-23691"/>
            <fileNumberInfo fileNumber="811-23695"/>
            <fileNumberInfo fileNumber="811-23690"/>
            <fileNumberInfo fileNumber="811-23692"/>
            <fileNumberInfo fileNumber="811-23696"/>
            <fileNumberInfo fileNumber="811-23697"/>
            <fileNumberInfo fileNumber="811-23688"/>
            <fileNumberInfo fileNumber="811-23689"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Enrique Vila del Corral</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23691"/>
            <fileNumberInfo fileNumber="811-23697"/>
            <fileNumberInfo fileNumber="811-23694"/>
            <fileNumberInfo fileNumber="811-23688"/>
            <fileNumberInfo fileNumber="811-23692"/>
            <fileNumberInfo fileNumber="811-23690"/>
            <fileNumberInfo fileNumber="811-23696"/>
            <fileNumberInfo fileNumber="811-23689"/>
            <fileNumberInfo fileNumber="811-23695"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Carlos Nido</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23692"/>
            <fileNumberInfo fileNumber="811-23687"/>
            <fileNumberInfo fileNumber="811-23678"/>
            <fileNumberInfo fileNumber="811-23672"/>
            <fileNumberInfo fileNumber="811-23685"/>
            <fileNumberInfo fileNumber="811-23688"/>
            <fileNumberInfo fileNumber="811-23670"/>
            <fileNumberInfo fileNumber="811-23674"/>
            <fileNumberInfo fileNumber="811-23691"/>
            <fileNumberInfo fileNumber="811-23677"/>
            <fileNumberInfo fileNumber="811-23671"/>
            <fileNumberInfo fileNumber="811-23680"/>
            <fileNumberInfo fileNumber="811-23676"/>
            <fileNumberInfo fileNumber="811-23690"/>
            <fileNumberInfo fileNumber="811-23679"/>
            <fileNumberInfo fileNumber="811-23689"/>
            <fileNumberInfo fileNumber="811-23684"/>
            <fileNumberInfo fileNumber="811-23686"/>
            <fileNumberInfo fileNumber="811-23682"/>
            <fileNumberInfo fileNumber="811-23673"/>
            <fileNumberInfo fileNumber="811-23681"/>
            <fileNumberInfo fileNumber="811-23675"/>
            <fileNumberInfo fileNumber="811-23694"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Clotilde Perez</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23672"/>
            <fileNumberInfo fileNumber="811-23684"/>
            <fileNumberInfo fileNumber="811-23671"/>
            <fileNumberInfo fileNumber="811-23679"/>
            <fileNumberInfo fileNumber="811-23686"/>
            <fileNumberInfo fileNumber="811-23690"/>
            <fileNumberInfo fileNumber="811-23692"/>
            <fileNumberInfo fileNumber="811-23673"/>
            <fileNumberInfo fileNumber="811-23688"/>
            <fileNumberInfo fileNumber="811-23677"/>
            <fileNumberInfo fileNumber="811-23682"/>
            <fileNumberInfo fileNumber="811-23676"/>
            <fileNumberInfo fileNumber="811-23685"/>
            <fileNumberInfo fileNumber="811-23681"/>
            <fileNumberInfo fileNumber="811-23689"/>
            <fileNumberInfo fileNumber="811-23678"/>
            <fileNumberInfo fileNumber="811-23687"/>
            <fileNumberInfo fileNumber="811-23691"/>
            <fileNumberInfo fileNumber="811-23680"/>
            <fileNumberInfo fileNumber="811-23670"/>
            <fileNumberInfo fileNumber="811-23694"/>
            <fileNumberInfo fileNumber="811-23675"/>
            <fileNumberInfo fileNumber="811-23674"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Lucas Foss</ccoName>
          <crdNumber>004535883</crdNumber>
          <ccoStreet1>1290 Broadway, Suite 1000</ccoStreet1>
          <ccoCity>Denver</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-CO"/>
          <ccoZipCode>80203</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <securityMatterSeriesInfo isRegistrantSubmittedMatter="Y">
        <seriesInfo seriesName="N/A" seriesId="N/A"/>
      </securityMatterSeriesInfo>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-33897"/>
      </releaseNumbers>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Ernst &amp; Young LLP</publicAccountantName>
          <pcaobNumber>00042</pcaobNumber>
          <publicAccountantLei>254900H1VLSDPE6LJK37</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantCountry="US" publicAccountantState="US-NY"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Puerto Rico Residents Tax-Free Fund V Inc.</mgmtInvFundName>
        <mgmtInvLei>549300KH2HPR8MQPIC81</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>0</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>Y</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>0</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>0</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(d)(i) (17 CFR 270.18f-4(d)(i))</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Popular Asset Management LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-120872</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000313653</investmentAdviserCrdNo>
            <investmentAdviserLei>984500A372C8152B8C87</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-PR" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
          <investmentAdviser>
            <investmentAdviserName>UBS Asset Managers of Puerto Rico, a division of UBS Trust Company of Puerto Rico</investmentAdviserName>
            <investmentAdviserFileNo>801-120846</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000313696</investmentAdviserCrdNo>
            <investmentAdviserLei>254900WP0P3ARLILZA18</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-PR" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>Banco Popular de Puerto Rico, Trust Division</transferAgentName>
            <transferAgentFileNo>N/A</transferAgentFileNo>
            <transferAgentLei>OJH4M4RQMT1WXN2BNC32</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-PR" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>Y</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>ICE Data Pricing and Reference Data, LLC</pricingServiceName>
            <pricingServiceLei>5493000NQ9LYLDBCTL34</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-DE" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>JP MORGAN CHASE BANK, N.A.</custodianName>
            <custodianLei>7H6GLXDRUGQFU57RNE97</custodianLei>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Banco Popular de Puerto Rico, Trust Division</shareholderServiceAgentName>
            <shareholderServiceAgentLei>OJH4M4RQMT1WXN2BNC32</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-PR" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>Y</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>ALPS Fund Services, Inc</adminName>
            <adminLei>0001049169</adminLei>
            <idNumberDesc>CIK Number</idNumberDesc>
            <adminStateCountry adminState="US-CO" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>UBS Financial Services Inc.</brokerDealerName>
            <brokerDealerFileNo>008-16267</brokerDealerFileNo>
            <brokerDealerCrdNo>000008174</brokerDealerCrdNo>
            <brokerDealerLei>ETYRV6ORNFJB5NONI676</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-PR" brokerDealerCountry="US"/>
            <brokerDealerCommission>0</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Popular Securities, LLC</brokerDealerName>
            <brokerDealerFileNo>008-24216</brokerDealerFileNo>
            <brokerDealerCrdNo>000008096</brokerDealerCrdNo>
            <brokerDealerLei>254900V4JJFX76P5K305</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-PR" brokerDealerCountry="US"/>
            <brokerDealerCommission>0</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <aggregateCommission>0</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>South Street Securities</principalName>
            <principalFileNo>8-65770</principalFileNo>
            <principalCrdNo>000125202</principalCrdNo>
            <principalLei>549300K7L2QXX1ML9Z18</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>11162829</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Goldman Sachs</principalName>
            <principalFileNo>8-129</principalFileNo>
            <principalCrdNo>000000361</principalCrdNo>
            <principalLei>FOR8UP27PHTHYVLBNG30</principalLei>
            <principalStateCountry principalState="US-UT" principalCountry="US"/>
            <principalTotalPurchaseSale>46967000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Jp Morgan Chase</principalName>
            <principalFileNo>8-52700</principalFileNo>
            <principalCrdNo>000104234</principalCrdNo>
            <principalLei>N/A</principalLei>
            <principalStateCountry principalState="US-OH" principalCountry="US"/>
            <principalTotalPurchaseSale>87566000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Santander Securities LLC</principalName>
            <principalFileNo>8-49571</principalFileNo>
            <principalCrdNo>000041791</principalCrdNo>
            <principalLei>549300FT36TF8GQFTL08</principalLei>
            <principalStateCountry principalState="US-MA" principalCountry="US"/>
            <principalTotalPurchaseSale>1000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>146695829</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>37858416.18</mnthlyAvgNetAssets>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Common Stock</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="N/A" commonStockTickerSymbol="N/A"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <isRepurchaseSecurity>N</isRepurchaseSecurity>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0.75</managementFee>
      <netOperatingExpenses>2.83</netOperatingExpenses>
      <marketPricePerShare>1.11</marketPricePerShare>
      <netAssetValuePerShare>2.89</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Puerto Rico Residents Tax-Free Fund V, Inc." signedDate="2024-04-11" signature="William Rivera" title="Treasurer"/>
  </formData>
</edgarSubmission>
