Appendix A

Annual Compliance Calendar

Use this calendar as a master reference. Actual dates may shift based on current law — always confirm with your attorney and CPA.

TimingObligationNotes
JanuaryBegin new-year day-count trackingReset your records and plan toward a 200-day buffer
Q1 ongoingAccumulate Puerto Rico daysDo not plan around the bare minimum
Puerto Rico return due datePuerto Rico income-tax returnConfirm original or extended due date with PR CPA
Federal return due dateFederal return reflecting PR residencyCoordinate federal and Puerto Rico positions
Within 2 years of decreePurchase Puerto Rico real propertyPrincipal-residence requirement; confirm decree language
Annual, when applicableRequired charitable donationLEGAL REVIEW: CPA/counsel must confirm start year, amount, and allocation
30 days after applicable income-tax due dateDDEC annual reportNovember 15 may apply when filing on extension; confirm exact date
At filingDDEC annual fee$5,000 government fee plus the currently quoted $5 portal charge; verify before payment
OctoberBegin year-end compliance reviewVerify day count and documentation while time remains
December 31Close year-end recordsSave final day count and supporting documents

Filing deadlines are subject to change. Always confirm current deadlines with your Act 60 attorney, CPA, and the DDEC directly. Visit doradobeachinsider.com for current deadline updates.

Why November 15 Is Conditional

The annual-report deadline follows the applicable Puerto Rico income-tax due date and is commonly described as due within 30 days of it. November 15 may apply to a filer on extension; it is not a universal fixed date. Confirm your filing schedule with your CPA and DDEC.