Fortify Your Act 60 Compliance: An Audit Shield for YouTubers and Creators

The landscape for Act 60 decree holders has changed. The days of filing and forgetting are over. The IRS, through its targeted "Puerto Rico Act 22, Individual Investors Act of 2012" campaign (a precursor to Act 60), and Hacienda are actively auditing high-income individuals, with creators and influencers being visible targets. They are looking for flaws in your residency status, income sourcing, and business substance. Having a large YouTube following makes you a person of interest. Act60Shield is built on the premise that serious compliance requires a proactive defense strategy. We help you document your case as if an audit is inevitable, ensuring every aspect of your creator business—from ad revenue allocation to your physical presence on the island—is rigorously substantiated.

For a YouTuber, an audit will focus on two critical areas: how you source your global income and the legitimacy of your intellectual property structure. Is your ad revenue, which comes from a global audience, truly "earned" in Puerto Rico? Is the transfer of your valuable YouTube channel and brand to your Puerto Rican company defensible under transfer pricing rules? These are not simple questions, and a weak defense can lead to devastating financial consequences. Our process is designed to stress-test your structure against the arguments auditors are trained to make. We help you build a fortress of documentation and economic substance, drawing on precedents and guidance from sources like IRC Section 933, to protect your export services income.

Act60Shield is not for everyone. It is for the serious decree holder who understands the stakes. While many rely on word-of-mouth for compliance help, this approach is dangerously inadequate in the current enforcement climate. We provide a systematic, authoritative framework for your compliance. This service is designed to be a powerful supplement to your existing CPA relationship, providing a specialized layer of audit defense preparation that general practitioners may not offer. By preparing for the worst-case scenario, you can operate your creator business with confidence, knowing you have a robust shield in place. This is the professional standard for those who are building lasting wealth and cannot afford to leave their compliance to chance.