Chapter Twenty
What's Changing — and How to Stay Current
Act 60 is not static. The law has changed since it was enacted in 2019. It has changed since the original Acts 20 and 22 it replaced. It will change again.
Legislative changes, IRS guidance updates, DDEC regulatory adjustments, and judicial decisions can all affect Act 60 compliance and benefits. Staying current is not optional — it's part of the compliance responsibility.
Recent and Upcoming Changes
Puerto Rico legislation extends the Individual Resident Investor program through 2055 and introduces a 4% rate on qualifying passive income for applications submitted on or after January 1, 2027. Applications filed on or before December 31, 2026 may retain 0% treatment on qualifying investment income through January 1, 2036. Implementation remains subject to Fiscal Oversight and Management Board endorsement and other legal requirements. Confirm the current effective law and your decree terms with Puerto Rico counsel.
Other areas of ongoing evolution:
IRS enforcement activity targeting non-compliant Act 60 participants has intensified and will likely continue
The crypto/digital asset intersection with Act 60 is under active regulatory scrutiny
Sourcing rules for certain types of income continue to be litigated and clarified
DDEC processing times and requirements are subject to administrative change
How to Stay Current
This is where the Dorado Beach Insider exists to serve you specifically:
The weekly Intelligence Report newsletter covers Act 60 regulatory developments as they happen
The Act 60 Corner in every issue updates the community on compliance news
The DBI private Facebook community is where the community discusses and interprets changes in real time
doradobeachinsider.com maintains a living resource library with updated compliance information
Our quarterly Act 60 education events bring attorneys and CPAs to the community to walk through changes and answer questions
And of course: your Act 60 attorney and CPA should be proactively communicating relevant changes to you. If they're not, ask them to be.
Use a Current-Rule Routine
Review your decree with counsel annually, confirm DDEC deadlines with your CPA each filing season, and use the Dorado Beach Insider Intelligence archive for dated updates rather than relying on a frozen passage. When a rule changes, save the source, the effective date, and the written advice you received about how it applies to you.