This chapter outlines how the Puerto Rican government fosters economic development through targeted programs. Businesses that qualify for Act 60 can enjoy preferential tax treatment for up to 30 years, including a 4% corporate income tax rate and a 100% exemption on profit distributions (dividends). The incentives aim to attract high-value industries, such as technology and manufacturing, and include provisions for pioneering industries that don’t fit into traditional categories.
Capítulo 1 Visión General
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