You lose your US citizenship.
Puerto Rico is a US territory; your passport and civil rights remain completely intact.
Partner with the Premier Act 60 Advisor Who Speaks Wall Street and Puerto Rico Real Estate
A complete relocation roadmap for high-net-worth founders and investors seeking to secure 0% federal capital gains before December 2026.
4 Relocation Myths (And the Strategic Reality)
You must abandon your mainland life.
With proper advisory guidance, physical residency rules are entirely manageable without leaving your current life behind.
You must buy a house before applying.
You have up to 2 years after your decree is approved to purchase a qualifying residential property.
Act 38 eliminated the benefits.
The core incentives remain active, but your filing date dictates whether you secure the 0% or 4% tax rate.
Schedule a free 15-minute strategy session to cut through online speculation and build a fully compliant roadmap tailored to your situation.
Schedule My Free Strategy SessionWhy Mainland Capital is Moving to Puerto Rico
Government data (GAO-26-107225) reveals the real driver behind high-net-worth relocations:
- Federal Capital Gains Protection: Florida and Texas represent 24% of applicants—proving the goal isn't escaping state taxes, but eliminating federal capital gains tax.
- Exclusive 0% Tax Rate: Puerto Rico is the only jurisdiction under the U.S. flag offering a 0% federal capital gains rate on post-residence gains.
- High-Net-Worth Community: A specialized market with an average pre-relocation income approaching $900,000.
As your licensed broker and dedicated Puerto Rico relocation advisor, we coordinate the three essential pillars of your Act 60 transition: your specialized tax attorney, your CPA, and your luxury property acquisition — all from a single point of contact.
Check My Act 60 Tax BenefitWhy You Need One Unified Advisor
Relocations stall when you rely on unaligned professionals. Lawyers know the law but not financial markets, and local brokers know inventory but not capital gains strategy. Capital Realty Advisors of Puerto Rico, LLC acts as your single act 60 Puerto Rico advisor, overseeing the entire ecosystem:
Legal and Tax Alignment:
We coordinate specialized Act 60 attorneys and CPAs.
Luxury Real Estate:
We source qualifying properties in Dorado, San Juan, Condado, Isla Verde, Humacao, Rincón, or anywhere else on the island.
Ongoing Compliance:
We protect your tax decree year after year.
Experienced Leadership: Capital Realty Advisors of Puerto Rico, LLC
Capital Realty Advisors of Puerto Rico, LLC bridges the gap between mainland wealth management, tax decree coordination, and luxury real estate. Led by Ricky Díaz (Lic. C-22707), combines 14 years of Wall Street experience at Merrill Lynch and Smith Barney with over 25 years of real estate brokerage across New York, Florida, and Puerto Rico.
As your licensed Real Estate Broker in Puerto Rico, we serve as your single point of contact. We provide direct access to our curated network of top-tier Act 60 attorneys and CPAs to handle your decree, while we exclusively manage your luxury property acquisition.
Partner with Capital Realty Advisors of Puerto Rico, LLCComplete Clarity in a Free 15-Minute Consultation
Speak directly with the team at Capital Realty Advisors of Puerto Rico, LLC. In 15 minutes, we will review your income streams and timeline so you walk away knowing which decree fits your situation, if you qualify for 0% Track 1 gains, and your exact next steps.
Client Qualification: Is Capital Realty Advisors of Puerto Rico, LLC the Right Fit?
We dedicate significant resources to each transition. To ensure mutual value, our advisory services are not a fit if:
Apply for a Free Consultation- 01Your primary income is W 2 salary: U.S. salary remains federally taxable regardless of your physical residency.
- 02Your projected tax savings are under $50,000: The relocation and acquisition costs will outweigh the financial benefits.
- 03You cannot meet residency requirements: You must be prepared to spend at least 183 days per year in Puerto Rico.
Frequently Asked Questions
What is the importance of the December 31, 2026 deadline?
The December 31, 2026 deadline is the statutory cutoff to submit an Act 60 decree application to the DDEC under Track 1, which secures a 0% tax rate on personal passive income and federal capital gains through 2035.
What changes if I apply after January 1, 2027?
Applying after January 1, 2027 places your Act 60 decree under Track 2 rules, which increases the personal passive income tax rate from 0% to 4% through 2050 and introduces additional eligibility restrictions.
Does Capital Realty Advisors of Puerto Rico, LLC handle annual tax filings directly?
Capital Realty Advisors of Puerto Rico, LLC does not file tax returns directly; instead, the firm manages your overall compliance strategy by tracking residency days, donation obligations and annual fillings, coordinated with specialized CPAs who execute the filings.
How long does the legal preparation process take for an Act 60 decree application?
The full process has two phases. Legal preparation with your attorney — gathering documents, structuring your application, and building your compliance package — typically takes 4 to 8 weeks. Once submitted, DDEC processing takes an additional 60 to 120 days. In total, expect 6 to 12 months from start to approved decree in hand.
The critical detail for the December 31, 2026 deadline: What matters is the timestamp of your application filing — not the date DDEC approves it. This means you need to start the legal preparation process now, not in November. Attorneys with active Act 60 practices are already at capacity heading into year-end.
Is there a minimum purchase price for the Act 60 real estate requirement?
There is no statutory minimum purchase price for the Act 60 real estate requirement, though typical advisory clients acquire luxury homes ranging from $500,000 to over $3,000,000.
Are Act 60 property acquisitions restricted to specific areas in Puerto Rico?
Act 60 property acquisitions are not restricted to specific geographic areas in Puerto Rico, allowing decree holders to purchase qualified residential property anywhere on the island, including Dorado, San Juan, Condado, Isla Verde, Humacao, and Rincón.
What is involved in annual act 60 compliance?
Annual Act 60 compliance involves maintaining physical presence records to prove 183 days of residency, completing a mandatory $10,000 annual charitable donation to qualified local non-profits, and filing an annual report with the DDEC.
Can I maintain my existing business entities in the mainland after moving under Act 60?
Maintaining existing business entities in the mainland is permitted after moving under Act 60, provided your corporate entities are properly structured by specialized CPAs to comply with federal income-sourcing regulations.
How does an act 60 advisory firm differ from a standard real estate agent?
An Act 60 advisory firm differs from a standard real estate agent by delivering an integrated consultancy framework—coordinating legal decree filings, managing luxury real estate acquisitions, and providing ongoing annual compliance oversight.
How should I prepare for the initial 15 minute strategic consultation?
Preparing for the initial 15-minute strategic consultation involves bringing a high-level overview of your primary income streams, your current state of tax residency, and your targeted timeline for relocating to Puerto Rico.