I grew up in San Juan, built my career at KPMG in international tax, and have spent the last twenty years helping U.S. business owners reduce their tax burden and stay compliant across jurisdictions.
That experience is what Delerme CPA is built on. Over 30 professionals across three offices in Atlanta, Miami, and San Juan. The team includes CPAs licensed in both the U.S. and Puerto Rico, in-house tax attorneys, and a concierge team dedicated to Act 60 from application through ongoing compliance. Our Act 60 concierge is a licensed attorney, and the compliance framework she and the team built is the same one we use for our own firm.
One more thing most firms in this space cannot say: we use Act 60 ourselves. When the rules change, we know because it affects us first.
- Victor Delerme, CPA, Founder
01
A business owner hires a Puerto Rico firm to handle their Act 60 entity. They keep their U.S. CPA for mainland filings. Both are competent. Neither coordinates with the other.
02
The IRS can now cross-reference filings from both systems. When your PR entity reports one thing and your U.S. return tells a different story, that discrepancy triggers a review. This is not about whether your providers are good at their jobs. It is a structural problem.
03
Independent CPA firms and the GAO's December 2025 report have all identified this coordination failure as the number one compliance risk for Act 60 holders. The IRS can now flag discrepancies between jurisdictions automatically.
When Act 60 is done right, this is what it looks like.
Your competitors on the mainland are paying 30% to 50% in taxes.
You are paying 4%.
That gap is not a gimmick. It is hundreds of thousands of dollars a year going back into your business, your investments, and your future instead of disappearing into a tax bill.
One of our clients recently sold $50 million in stock. He paid $2.1 million in taxes in Puerto Rico
On the mainland, that bill would have been
$20 million.
He is not an exception. He is an example of what happens when the structure is built correctly from the start.
The IRS has been paying closer attention to Act 60 since 2025. That is a good thing if your compliance is handled. It means the firms cutting corners are getting caught, and the people who did it right have nothing to worry about.
The $1,000 firm files your paperwork
the 0-4% rate hold up
for 15 years.
The numbers at
$1 million in income
Most of our clients come to us paying between 30% and 50% in taxes. At $1 million in income, that is $300,000 to $500,000 a year gone. Not deferred. Gone.
Act 60 changes that.
Business owners pay
4% corporate tax rate
Business owners with qualifying export service businesses pay a 4% corporate tax rate, locked for 15 years under their decree.
Investors pay
0% on capital gains
Investors pay 0% on capital gains under the current structure. A proposed 4% rate does not take effect until January 1, 2027.
One investor sold $50 million in stock and paid approximately $2.1 million in Puerto Rico taxes. On the mainland, the estimated bill was $20 million.
Puerto Rico taxes
Mainland estimate
Act 60 has been extended to 2055. This is not a closing window. It is a long-term structural advantage. But only if the compliance holds.
Only a few consultation spots left this week.
Common questions about Act 60
Is Act 60 actually legal?
What has changed with IRS enforcement?
Do I need to live in Puerto Rico?
What is the difference between the business and investor decree?
What if I have already started the process with another firm?
Can my current U.S. CPA handle Act 60?
What happens on the call?
Only a few consultation spots left this week.
