Act 60 Grant Compliance
Tax Exemption Grant Maintenance in Puerto Rico
For Individuals and Entities Holding a Tax Grant
Already have an Act 60 tax exemption grant? If you need help with annual filings or maintaining Act 60 grant compliance, schedule a document review.
For Entities and Individuals
A tax exemption grant under Puerto Rico’s Act 60-2019 provides significant long-term tax advantages, but only if you remain in full compliance. Maintaining your tax grant requires annual filings, reports, declarations, and proof of compliance submitted to Puerto Rico’s Department of Economic Development and Commerce (DDEC).
Failure to meet these obligations may result in penalties or revocation of your decree. Our firm provides comprehensive Act 60 compliance services to ensure your grant remains active and in good standing. If you have not yet obtained a tax exemption grant and are looking to apply, schedule a document review.
What Is Act 60 Grant Compliance?
Compliance with your Act 60 tax decree involves periodic and annual requirements that vary depending on the type of grant, whether for an export services business, an individual investor, or other incentive category. Common compliance items include:
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Annual Reports to DDEC
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Sworn Statements and Oaths
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Evidence of Residency (for individuals)
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Business Activity Reports
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Compliance Fees
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CPA-prepared financial statements (when applicable)
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Donation proof (for individual investors)
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Any additional filings required by DDEC or Hacienda
Why Is Ongoing Compliance Important?
Your Act 60 decree offers:
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A 4% corporate tax rate (or less for some businesses)
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100% exemption on dividends and capital gains
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75–100% property and municipal tax exemptions
But these benefits are conditional. Annual noncompliance may jeopardize your grant status and financial advantages.
If you’re unsure about your status or obligations, we offer a full compliance review as well as the annual filing service.
How We Help
Our services for Act 60 tax grant compliance include:
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Performing pre-eligibility procedures
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Preparing and submitting all required forms and reports to DDEC
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Coordinating sworn statements, declarations, and CPA certifications
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Notifying you of upcoming deadlines
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Representing you in communications with DDEC and the Puerto Rico Treasury
If you also require initial eligibility review, schedule a diagnostic and document review to begin the process.
How It Works
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We review your information and obligations
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You receive an engagement letter
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We handle all DDEC filings and confirmations
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You receive confirmation and proof of compliance
If you prefer to discuss your submittal on a quick phone call, feel free to schedule one:
