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Practical guides

Puerto Rico Act 60 resource library

Source-backed Act 60, Puerto Rico relocation, administration, history, and everyday-life guides, organized into a practical handbook.

05 guides

Apply and qualify

Confirm the application path, gather evidence, and keep the decree distinct from federal residence.

Practical guides

Handbook

Apply

How to apply for Puerto Rico Act 60

A source-linked Act 60 application map covering benefit selection, official sources, the DDEC portal, fact preparation, review boundaries, and the work that continues after a grant.

Compare the chapters

A Puerto Rico decree is not federal residence

A comparison of this site's Act 60 application map, official-text source map, and federal residency guide: a Puerto Rico grant or DDEC filing receipt does not establish bona fide residence under 26 C.F.R. § 1.937-1.

Compare the chapters

The Act 60 business benefit is not the investor benefit

A comparison of this site's Act 60 business and investor chapters: Export Services treatment is not Individual Resident Investor treatment. Use the matching chapter for the income or application at issue.

04 guides

Build and operate the business

Form the company, document its banking and location, set up payroll, and plan recurring compliance.

Practical guides

16 guides

Move

Handle accounts, records, housing, utilities, health care, transportation, and the property decision.

Practical guides

Handbook

Residency

Puerto Rico residency in the year you move

A source-linked Puerto Rico year-of-move guide covering federal bona fide residence, the special move-year rule, income sourcing, Form 8898, and records to preserve.

Federal filing

Form 8898 after beginning Puerto Rico residence

A plain-English, source-linked guide to who may need IRS Form 8898 after beginning or ending bona fide residence in Puerto Rico, what the $75,000 threshold means, and what to preserve.

Move

Moving to Puerto Rico: practical setup guide

A practical Puerto Rico moving hub for driver licensing, vehicles, mail, housing due diligence, utilities, healthcare, schools, emergencies, government portals, pets, and plants.

Move · Vehicle

Shipping a vehicle to Puerto Rico

A practical guide to shipping a vehicle to Puerto Rico, comparing costs, estimating vehicle excise tax in SURI, handling release and registration, and avoiding stale minimum-tax figures.

Move · Utilities and internet

Setting up utilities and internet in Puerto Rico

A source-linked Puerto Rico utilities and internet guide covering LUMA electric service, PRASA water accounts, FCC broadband availability, address-level verification, and resilience planning.

Move · Healthcare

Setting up healthcare after moving to Puerto Rico

A source-linked Puerto Rico healthcare moving guide covering individual coverage, Medicaid, Medicare move periods, professional-license verification, records, medicines, networks, and continuity planning.

Move · Emergency readiness

Emergency readiness after moving to Puerto Rico

A source-linked Puerto Rico emergency-readiness guide covering NMEAD, NWS San Juan, PREPS, household dependencies, health needs, communications, evacuation, shelter, and live-information limits.

Move · Official portals

Official Puerto Rico portals for a move

A practical directory and workflow for official Puerto Rico moving portals, including SURI, CESCO, RIDPR, CRIM, OGPe, DDEC, utilities, Medicaid, professional-license verification, and school enrollment.

Move · Pets and plants

Moving pets and plants to Puerto Rico

A source-linked guide to moving pets, other animals, plants, and soil to Puerto Rico, including veterinary certificates, species-specific confirmation, carrier rules, agricultural pest restrictions, and direction-of-travel limits.

14 guides

Live and understand Puerto Rico

Choose a place, understand Puerto Rico's institutions, and use live safety sources for everyday life and recreation.

Practical guides

Handbook