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Source archive

Official Act 60 source archive (hashed PDFs)

Each row is one official PDF saved on this site. The table records the file, not a tax result.

Match the official text to the guide

Start with the controlling or explanatory official file, then use the linked guide for a plain-language map of the rule. The guide is not a substitute for the source.

Official source documents and their matching guides
Official textWhat it covers hereMatching guide
Consolidated Puerto Rico Act 60The incentive code containing the export-services and individual investor provisions.Business, Investors, and why the business benefit is not the investor benefit
Act 38-2026The 2026 amendment governing the later individual investor application cohort.Investors
DDEC Informative Bulletin 2026-004DDEC guidance on the 2026 investor filing window and portal receipt timing.Investors, Apply, and why a decree is not residence
DDEC Circular Letter 2026-001DDEC guidance on the individual investor donation and home obligations.Investors
DDEC Informative Bulletin 2026-005DDEC annual filing guidance cited by the business guide.Business
26 C.F.R. § 1.937-1The federal bona fide residence regulation covering presence, tax home, and closer connection.Residency and why a decree is not residence
IRS Publication 570Federal guidance on territory residence and income sourcing.Residency and why a decree is not residence

Saved official files

Read the current file at the official URL, then compare the saved copy and hash when you need the exact revision this site checked.

Saved official source files and provenance
TitleIssuerPublished dateSHA-256BytesOfficial URLLocal path
Ley Núm. 38-2026Asamblea Legislativa de Puerto Rico; Departamento de Estado2026-03-117d9b1c32db7ea5290735552039d422611c09f5c70769db8ba69812e96b6730d87464586https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/2020/0038-2026.pdf/laws/act-38-2026--act-38-2026--sha256-7d9b1c32db7ea5290735552039d422611c09f5c70769db8ba69812e96b6730d8.pdf
Código de Incentivos de Puerto Rico, Ley Núm. 60-2019, según enmendadaOficina de Gerencia y Presupuesto de Puerto Rico2026-07-16b96b419748d8c9a9f65c3adaebb6f3a63f58aaf7fa75d40896fbb0dfc93c8f433140216https://bvirtualogp.pr.gov/ogp/BVirtual/LeyesOrganicas/pdf/60-2019.pdf/laws/act-60-2019-consolidated--revision-2026-07-16--sha256-b96b419748d8c9a9f65c3adaebb6f3a63f58aaf7fa75d40896fbb0dfc93c8f43.pdf
Carta Circular de la Oficina de Incentivos para Negocios Núm. DDEC 2026-001Departamento de Desarrollo Económico y Comercio de Puerto Rico2026-01-12e21c69a7769950708478b76219157d5c8e0760ea9a26db8a23b006322843b8f82187424https://docs.pr.gov/files/DDEC/Aviso%20Pu%CC%81blico/Carta%20Circular%20DDEC%20N%C3%9AM.%202026-001%20%28OIN%29%20Donaciones%20IRI%20-%201.12.26.pdf/laws/ddec-2026-001--ddec-2026-001--sha256-e21c69a7769950708478b76219157d5c8e0760ea9a26db8a23b006322843b8f8.pdf
Informative Bulletin DDEC No. 2026-004Puerto Rico Department of Economic Development and Commerce2026-04-2421f185fab05cf8e67fe92548d64972900c0e632ed91705c2d39ea07d49b96cc81590866https://docs.pr.gov/files/DDEC/Aviso%20Pu%CC%81blico/Informative%20Bulletin%20DDEC%20NO.%202026-004%20Final.pdf/laws/ddec-2026-004--ddec-2026-004--sha256-21f185fab05cf8e67fe92548d64972900c0e632ed91705c2d39ea07d49b96cc8.pdf
Boletín Informativo DDEC Núm. 2026-005Departamento de Desarrollo Económico y Comercio de Puerto Rico2026-05-14e1c2931fcd37152dcd373f6430ef13cfbff253bbf4f4071cacade1f9f9b970f31659857https://docs.pr.gov/files/DDEC/Aviso%20Pu%CC%81blico/Boletin%20Informativo%20DDEC%202026-005%20IANE.pdf/laws/ddec-2026-005--ddec-2026-005--sha256-e1c2931fcd37152dcd373f6430ef13cfbff253bbf4f4071cacade1f9f9b970f3.pdf
Determinación Administrativa Núm. 26-01 / Orden Administrativa Núm. DDEC 2026-01Departamento de Hacienda de Puerto Rico; Departamento de Desarrollo Económico y Comercio de Puerto Rico2026-02-0563a61f0a23622c6f3028cf9320e9f5f9aeead011acd560d302b1d6a780686849345100https://docs.pr.gov/files/DDEC/Aviso%20Pu%CC%81blico/DA%2026-01%20Posposici%C3%B3n%20de%20la%20Integraci%C3%B3n%20del%20Informe%20Anual%20Exento%20Ley%2065-2025%20%28SIGNED%29.pdf/laws/ddec-hacienda-26-01-2026-01--da-26-01-ddec-2026-01--sha256-63a61f0a23622c6f3028cf9320e9f5f9aeead011acd560d302b1d6a780686849.pdf
Publication 570, Tax Guide for Individuals With Income From U.S. TerritoriesInternal Revenue Service2026-02-26062cf0a2fbe713396661a82dbbdc4c3a2933a8714d29eec39ee44c73c29f75bd1556393https://www.irs.gov/pub/irs-pdf/p570.pdf/laws/irs-publication-570--edition-2025--sha256-062cf0a2fbe713396661a82dbbdc4c3a2933a8714d29eec39ee44c73c29f75bd.pdf
Reglamento de Incentivos Núm. 9248Departamento de Desarrollo Económico y Comercio de Puerto Rico2020-12-21a05db57b367c6145782cdb2387e55983cb76dee71f1e03976b6ccf062aaa277716742391https://docs.pr.gov/files/DDEC/Reglamento%20DDEC%20Oficina%20de%20Legal/9248%20Reglamento%20de%20Incentivos.pdf/laws/regulation-9248--regulation-9248--sha256-a05db57b367c6145782cdb2387e55983cb76dee71f1e03976b6ccf062aaa2777.pdf
Enmienda al Reglamento de Incentivos Núm. 9248, Reglamento Núm. 9414Departamento de Desarrollo Económico y Comercio de Puerto Rico2022-10-27eba4b990564b1433ccbdc6582ed6e34c0f32132a0dddcc662dd98e43a878d8f93345684https://docs.pr.gov/files/DDEC/Reglamento%20DDEC%20Oficina%20de%20Legal/9414%20Enmienda%20a%20Reglamento%209248.pdf/laws/regulation-9414--regulation-9414--sha256-eba4b990564b1433ccbdc6582ed6e34c0f32132a0dddcc662dd98e43a878d8f9.pdf

The machine-readable manifest remains at /laws/manifest.json. The latest consolidated Act 60 file is at /api/laws/latest.