Capítulo 2 Visión General

Act 60 offers powerful tax incentives for individuals, particularly professionals relocating to Puerto Rico. Programs include:

  • Resident Individual Investor Decree: Exempts new residents from capital gains taxes, providing a 0% tax rate on earnings from stocks, crypto, and real estate appreciation.
  • Hard-to-Recruit Professionals: Encourages high-demand specialists like scientists and doctors to establish residency in Puerto Rico with reduced tax rates.

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