L60 Explicada - Introducción

Puerto Rico’s economic development has been shaped by tax incentives for over a century. The L60 Guidebook clarifies Act 60, a tax incentives code designed to stimulate business investment and create jobs. Many assume these incentives only benefit large corporations or foreign investors, but the guide dismantles these misconceptions, demonstrating how local entrepreneurs and small businesses can also take advantage of them. Understanding Act 60 is key for anyone looking to reduce their tax burden while contributing to Puerto Rico’s economic growth​.