Lock In 0% Capital Gains Before December 31, 2026.
Casa Adorno guides you through Act 60 approval and finds the right Puerto Rico property — combining residency strategy with real estate expertise under one roof.
Schedule a ConsultationWhat Is
Act 60?
Puerto Rico's Act 60 — formerly Acts 20 and 22 — is a federal tax incentive that allows qualifying U.S. citizens who establish bona fide residency in Puerto Rico to pay 0% capital gains tax on gains accrued after moving. Puerto Rico is a U.S. territory, so this is fully legal under the U.S. Internal Revenue Code.
For investors, founders, and high-net-worth individuals with significant capital gains exposure, Act 60 represents one of the most powerful wealth preservation strategies available within the United States — no renunciation of citizenship, no offshore complexity.
The window is narrowing. The current incentive structure is subject to legislative review, and the deadline to lock in existing terms is December 31, 2026. Casa Adorno coordinates the real estate side — sourcing, acquisition, and management — while working alongside licensed Puerto Rico tax and legal professionals who handle the decree filings.
From First Call
to Full Residency.
Discovery Call
We assess your financial profile, residency timeline, and property goals in a single focused conversation.
Eligibility Review
Our network of licensed Puerto Rico tax attorneys confirms your eligibility and outlines the decree process.
Residency Setup
We coordinate housing, utilities, and the documentation needed to establish bona fide Puerto Rico residency.
Property Acquisition
Casa Adorno sources and closes the right Puerto Rico property — whether primary residence or investment.
Long-Term Support
Ongoing property management, short-term rental operations, and advisory as your Puerto Rico footprint grows.
Tax Savings
Calculator
See what Act 60 residency could mean for your capital gains exposure. This is an illustrative estimate — your tax advisor will confirm exact figures.
The December 2026 Deadline Is Closer Than It Looks.
Establishing bona fide residency takes time. The earlier you begin, the more gains you protect.
Schedule a ConsultationBenefits depend on bona fide residency and proper documentation as defined under IRC §933 and Puerto Rico Act 60. Casa Adorno coordinates real estate acquisition and property services — clients work with licensed Puerto Rico tax counsel and legal professionals for all decree filings and compliance requirements. This page is informational and does not constitute tax or legal advice.