Puerto Rico tax.
Coordinated planning.

Puerto Rico & U.S. Legal and Tax Considerations

A trust established for family planning. An investment account kept after a move. Assets contributed to a business. Each can connect Puerto Rico law with U.S. federal tax and reporting rules.

Act 60 & Tax Incentives

Your next stage of growth could include a new operation in Puerto Rico, a specialized team on the island, or the relocation of an existing business. Act 60 offers incentives that may support those plans—including opportunities for businesses already established in Puerto Rico.

Doing Business in Puerto Rico

Puerto Rico offers opportunities to establish a business, expand an existing operation or serve customers beyond the island. From professional services and technology to real estate and export activities, each project begins with a business model and a structure to support it.

Relocating to Puerto Rico

Residency is more than a day count. Bona fide residency for federal tax purposes requires evaluating presence, tax home and closer connection, including applicable exceptions.

• Presence test
• Tax home test
• Closer connection test
• Income sourcing before and after the move
• Appreciation on assets held before relocating
• Continuing federal filing obligations
• Form 8898, when required

Planning before the move can preserve options that may no longer be available after a transaction or the end of the tax year.