Expert analysis, strategic insights, and practical guidance from Puerto Rico's most experienced Act 60 practitioners. Essential reading for serious tax optimization.
In-depth case studies, strategic comparisons, and practical implementation guides from Puerto Rico's most experienced practitioners.
Overview of how Act 60 may apply to cryptocurrency investors and blockchain businesses in Puerto Rico, including tax rate structures, residency requirements, and compliance considerations.
Read ArticleGuide for foreign investors: legal structures, Act 60 tax benefits, investment process, due diligence and entry strategies for Puerto Rico.
Read ArticleComparative overview of Puerto Rico's Act 60 incentive structure alongside other jurisdictions commonly considered by investors and businesses.
Read ArticleGeneral overview of the Act 60 decree application process in Puerto Rico, including documentation, timeline considerations, and DDEC requirements.
Read ArticleOverview of factors to consider when evaluating relocation to Puerto Rico, including Act 60 tax incentives, cost of living, quality of life, and compliance requirements.
Read ArticleOverview of tourism benefits under Act 60 Chapter 5 Visitor Economy including tax rates, property tax exemptions, and qualification requirements for hotels, resorts, and tourism businesses.
Overview of common compliance challenges for Chapter 3 export services decree holders, including export ratio documentation, employment requirements, and economic substance.
Overview of common compliance challenges that small and medium enterprises face under Act 60, and general guidance on maintaining decree requirements.
Overview of cash flow and financial planning considerations for businesses operating under Act 60, including tax-related timing, compliance costs, and planning frameworks.
Overview of how Act 60 beneficiaries commonly approach reinvesting tax savings, including real estate, business expansion, and Puerto Rico community investment.
Overview of manufacturing benefits under Act 60 Chapter 6 including tax rates, duty considerations, R&D credits, and qualification requirements.
Illustrative scenarios by chapter, plus what the December 31, 2026 decree deadline changes: full exemption through 2035 versus a 4% rate for later applicants.
Overview of research and development incentive structures under Act 60, including qualifying activities, tax considerations, and Puerto Rico's research ecosystem.
Overview of how Act 60 incentive structures may apply to creative industries including entertainment, media, gaming, audiovisual production, and digital content in Puerto Rico.
Overview of dual IRS and Hacienda obligations for Act 60 beneficiaries, including filing requirements, income sourcing, and coordination considerations.
Overview of LLC and corporation structures in the context of Act 60 decrees, including tax treatment differences, operational considerations, and factors that may influence entity selection.
Overview of municipal business license (patente municipal) requirements for Act 60 decree holders operating in Puerto Rico.
Overview of DDEC's role in administering Act 60, including the decree process, compliance oversight, and how the agency interacts with beneficiaries.
Overview of essential Act 60 terminology including DDEC, incentive decrees, bona fide residency, export services, and compliance concepts.
Overview of how Act 60 consolidated former Acts 20 and 22 into Puerto Rico's unified Incentives Code, and what changed for existing and new beneficiaries.
Overview of the DDEC compliance review process for Act 60 decree holders, including common areas of focus, documentation expectations, and preparation considerations.
Overview of annual obligations under Act 60 including DDEC reports, tax filings, charitable donations, employment requirements, and key deadlines for decree holders.
Understanding bona fide residency under Act 60. The five ways to meet the presence test under IRC Section 937, documentation strategies, acceptable evidence, and compliance considerations.
Overview of SURI (Puerto Rico's tax portal) and Hacienda (Department of Treasury), their roles, registration processes, and how they relate to Act 60 compliance.
Overview of key 2026 tax deadlines and obligations for Act 60 decree holders in Puerto Rico, including DDEC reporting, tax filings, and compliance dates.
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