Fortify Your Act 60 Capital Gains Tax Strategy

The 0% tax rate on capital gains is not automatic; it must be earned and defended. The burden of proof is on you to show that you've met every requirement. Our service is designed for decree holders who take compliance seriously. We help you assemble the necessary documentation to substantiate your claim to the 0% rate, creating a shield against potential challenges from Hacienda or the IRS. This proactive approach is critical in the current enforcement environment, as detailed in the GAO Report GAO-26-107225.

The allocation of gains between your time in the U.S. and your time in Puerto Rico is a primary target for auditors. A poorly documented allocation can lead to significant tax liabilities and penalties. Act 60 Shield helps you create a robust, defensible file for each asset sale, clearly delineating between pre-move and post-move appreciation. We stress-test your position against common audit triggers, ensuring you are prepared to defend your sourcing methodology. Don't let a simple allocation error jeopardize your entire Act 60 benefit.

Auditors will often attack the holding period of your assets to disqualify gains from the 0% rate. Complex transactions, wash sales, and the 10-year rule for pre-move assets are all areas of intense focus. Our system helps you create a detailed record of your holding periods, complete with supporting evidence. This documentation is your shield, proving that you have met the technical requirements of the law. In an audit, a well-prepared file is your best defense.