Act 60 compliance

Act 60 annual report checklist

Use this checklist to organize annual report evidence for a Puerto Rico annual report before professional review and filing.

Short answer: An Act 60 annual report file should connect the decree, donation proof, residency support, relevant business or investment facts, and open advisor questions in one dated package.

Run the free readiness read

Act 60 compliance and annual reports: what continues after the decree

Act 60 compliance is the set of obligations that continue every year after a Puerto Rico decree is granted. For most decrees that means an annual report, an annual filing fee, an annual charitable donation on investor decrees, and records that support Puerto Rico residency. Which of these apply to you depends on your decree type and the current rule set, and that determination belongs to a licensed Puerto Rico professional.

Puerto Rico annual report deadlines and fees

Deadlines and the annual filing fee are set by the current rules and by the terms printed on your own decree, and both have changed more than once. Act 38-2026 is current law pending final FOMB endorsement, so dates, fees, and thresholds may still change.

Do not budget or diarize from a date or fee found online, including this page. Confirm the deadline and amount that apply to your decree year with a licensed Puerto Rico professional. If a deadline has already passed or a record is missing, raise it with that professional promptly rather than self-correcting.

Core annual report records

Decree and identity details

Keep the decree, approval date, holder or entity details, and prior filings together.

Donation evidence

Keep the receipt, recipient, date, amount, and current-rule confirmation.

Residency support

Maintain day count, home, travel, closer-connection, and tax-home support.

Advisor questions

List open sourcing, basis, entity, or income questions before prep.

Annual report prep checklist

Confirm the decree holder, decree type, and reporting year.
Collect the annual donation receipt and current requirement confirmation.
Update physical-presence and closer-connection records.
Collect business, investment, crypto, or entity records tied to the decree.
Prepare a missing-doc map.
Route the final package for review and filing.

Annual compliance requirements, fees, deadlines, and forms may change. Confirm the current rule set before relying on this checklist.

These obligations begin once a decree is granted. For the steps before that point, see how to apply for Act 60.

Act 60 compliance and annual report FAQ

What is Act 60 compliance and annual reporting?

Act 60 compliance is the set of obligations that continue every year after a Puerto Rico decree is granted. For most decrees that means an annual report, an annual filing fee, an annual charitable donation on investor decrees, and records that support Puerto Rico residency. Which apply to you depends on your decree type and the current rule set.

Who has to file a Puerto Rico Act 60 annual report?

Generally the decree holder named on the grant, whether that is an individual or an entity. Whether a specific decree year requires a report, and in what form, is a determination for a licensed Puerto Rico professional rather than something to infer from a checklist.

When is the Act 60 annual report due?

Due dates are set by the current rules and by the terms printed on your decree, and they have changed more than once. Confirm the deadline for your decree year with a licensed Puerto Rico professional before relying on any date published online.

How much is the Act 60 annual filing fee?

The annual filing fee is set by the current rule set and can differ by decree type. Act 38-2026 is current law pending final FOMB endorsement, so fees and thresholds may still change. Confirm the amount that applies to your decree before budgeting for it.

What happens if the annual report is late or incomplete?

Consequences depend on the decree and the current rules and can include penalties or a compliance review. If a deadline has passed or a record is missing, bring it to a licensed Puerto Rico professional promptly rather than self-correcting.

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.

Does the donation replace professional review?

No. Donation evidence is one compliance item; the report and the underlying facts still need review by a licensed professional.

Can Act 60 Sprint file the annual report?

No. Act 60 Sprint organizes the file. Regulated review, signature, and filing are performed by an independent licensed Puerto Rico professional.

Is this legal or tax advice?

No. This is general organizational information only, not legal, tax, accounting, investment, or financial advice.