An explicit categorical equivalence is defined between a proper subvariety of the class of P M V -algebras, as defined by Di Nola and Dvurečenskij, to be called P M V f -algebras, and the category of semi-low fu-rings. This categorical representation is done using the prime spectrum of the M Valgebras, through the equivalence between M V -algebras and lu-groups established by Mundici, from the perspective of the Dubuc-Poveda approach, that extends the construction defined by Chang on chains. As a particular case, semi-low fu-rings associated to Boolean algebras are characterized. Besides we show that class of P M V f -algebras is coextensive.