What goes into an Act 60 annual report file?

A useful file usually includes decree details, residency support, annual donation evidence, business or investment records where relevant, and professional review notes.

Is the annual donation part of compliance?

For investor decrees, the annual Puerto Rico charitable donation is commonly treated as a core compliance item. Verify the current requirement and timing with a licensed professional.

Can Act 60 Sprint file the annual report?

Act 60 Sprint organizes the file. Regulated review, signature, and filing are performed by an independent licensed Puerto Rico professional.

Act 60 compliance

Act 60 annual report checklist

Use this checklist to organize annual report evidence before a licensed Puerto Rico professional reviews and files anything on your behalf.

Short answer: An Act 60 annual report file should connect the decree, required donation, residency support, business or investment facts, and open advisor questions into one dated compliance package. The annual report is not just a calendar reminder; it is a recordkeeping discipline.

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Core annual report records

Decree and identity details

Keep the decree, approval date, decree holder name, entity details where relevant, and the prior year's filing record together.

Donation evidence

Keep receipts, recipient details, date, amount, and confirmation that the donation matches current Puerto Rico requirements.

Residency support

Maintain day-count support, home records, travel records, closer-connection facts, and tax-home support for professional review.

Advisor questions

List unresolved sourcing, basis, entity, or income questions before the annual report is prepared.

Annual report prep checklist

Confirm the decree holder, decree type, and reporting year.
Collect the annual donation receipt and current requirement confirmation.
Update the residency evidence file, including physical presence and closer-connection support.
Collect business, investment, crypto, or entity records tied to the decree.
Prepare a missing-doc map before asking a professional to review the file.
Route the final package to a licensed Puerto Rico professional for regulated review and filing.

Act 38-2026 is current law pending final FOMB endorsement. Annual compliance requirements, fees, deadlines, and forms may change, so confirm the current rule set before relying on this checklist.

Annual report FAQ

What is the annual report for?

It is part of the ongoing compliance file for an Act 60 decree. The exact filing obligation depends on the decree and current rules.

Does the donation replace professional review?

No. Donation evidence is one compliance item. A licensed professional still reviews the report, filing position, and supporting facts.

Is this legal or tax advice?

No. This is general organizational information only. Act 60 Sprint is non-advisory and does not provide legal, tax, accounting, investment, or financial advice.