Delerme CPA | Puerto Rico Tax Incentives

Tax season puts your CPA front and center, but it also exposes a hard truth most high earners don’t realize until it’s too late. The professional who files your return is not necessarily the professional equipped to redesign how your income is taxed. For most people, that distinction doesn’t matter. For individuals considering Puerto Rico’s Act 60, it matters a lot. Act 60 is not a line item, it’s not… Read More

For many high earners exploring Puerto Rico’s Act 60 incentives, the tax benefits are compelling. But the incentives aren’t automatic, and understanding the three pillars of compliance — residency, sourcing, and substance — is essential to both qualify and remain compliant over time. 1. Bona Fide Residency At the heart of Act 60’s individual benefits is bona fide residency. The tax incentives — including potential exemptions or preferential treatment on… Read More

When Daniel R. looks back on his life two years ago, the word that comes to mind isn’t stress, it’s compression. “Everything felt squeezed.” Daniel was a 41-year-old digital marketing agency owner based in Boston, Massachusetts, running a seven-figure firm serving SaaS and professional services clients across the U.S. The business was successful by most definitions. Annual income hovered around $1.8 million, with roughly $1.3 million flowing through to him… Read More

If you’re a high earner, you already know this truth intuitively: taxes don’t rise in a straight line. They compound. As income grows, complexity grows with it. Operating companies. Pass-through entities. Investment portfolios. Equity events. Distributions across multiple sources. Each new layer adds friction, and without intentional planning, that friction shows up as tax leakage. Yet many successful professionals and business owners are still operating inside structures built for much… Read More

As a physician or medical professional, whether you’re a radiologist, a tele‑medicine therapist, a consulting doctor, or a specialist in private practice, the idea of relocating to Puerto Rico may have crossed your mind. You’ve likely heard about Act 60’s headline incentives — the 4% corporate rate, the 0% capital gains rate, the possibility of dramatically lowering U.S. federal tax liability. But what does Act 60 really mean for physicians and medical‑industry… Read More

Let’s clear this up right away, moving to Puerto Rico does not automatically exempt you from U.S. taxes. The island’s generous tax incentives, including a 4% corporate tax for qualifying businesses and 0% capital gains for residents under Act 60, are real, but they require careful planning, structured execution, and proof that Puerto Rico is your true home. Many individuals assume that simply relocating or setting up a business in… Read More