For business owners and investors earning $500K+
See if you qualify for a 0-4% tax rate. Built to hold up from day one.
Our team includes CPAs licensed in both the U.S. and Puerto Rico, a licensed attorney running our Act 60 concierge, and a compliance structure we trust enough to run our own firm on.
Trusted for 16+ years
$50MM+ in client tax savings
Act 60 holders ourselves
Apply by December 31, 2026 to qualify for the 0% investor rate.
Our team includes CPAs licensed in both the U.S. and Puerto Rico, a licensed attorney running our Act 60 concierge, and a compliance structure we trust enough to run our own firm on.
Trusted for 16+ years
$50MM+ in client tax savings
Act 60 holders ourselves
Apply by December 31, 2026 to qualify for the 0% investor rate.
See how it works (3 min)
4.9 out of 5
106 reviews
See how it works (3 min)
4.9 out of 5
106 reviews
For business owners and investors earning $500K+
See if you qualify for a 0-4% tax rate. Built to hold up from day one.
Our team includes CPAs licensed in both the U.S. and Puerto Rico, a licensed attorney running our Act 60 concierge, and a compliance structure we trust enough to run our own firm on.
Trusted for 16+ years
$50MM+ in client tax savings
Act 60 holders ourselves
Apply by December 31, 2026 to qualify for the 0% investor rate.
See how it works (3 min)
4.9 out of 5
106 reviews
Act 60 setups
Where most Act 60
Where most
setups
go wrong
go wrong
setups
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.
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.
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 identified this coordination failure as a major compliance risk for Act 60 holders, and the IRS is now paying closer attention to discrepancies between jurisdictions.
Independent CPA firms and the GAO's December 2025 report have identified this coordination failure as a major compliance risk for Act 60 holders, and the IRS is now paying closer attention to discrepancies between jurisdictions.
Delerme CPA
closes this gap.
Your U.S. return and your PR filings are prepared by the same team, reviewed against the same compliance framework, and filed in coordination, so both sides tell the same story.
Your U.S. return and your PR filings are prepared by the same team, reviewed against the same compliance framework, and filed in coordination, so both sides tell the same story.
Make sure you do not make the same mistakes.
framework
The firm behind
The firm behind
the
the
compliance framework
the compliance framework
compliance
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.
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
When Act 60 is done right, this is what it looks like.
Your competitors on the mainland are paying 30% to 50% in taxes.
Your competitors on the mainland are paying 30% to 50% in taxes.
Under a qualifying decree, you could pay 4%.
Under a qualifying decree, you could pay 4%.
That gap is not a gimmick. It is money going back into your business, your investments, and your future instead of disappearing into a tax bill.
That gap is not a gimmick. It is money 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.
On the mainland, that bill would have been $20 million.
His result depended on his situation, and it shows what the structure can do when it is built correctly from the start.
This is an individual client result. Results may vary and there is no guarantee of specific tax savings.
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 are in a strong position.
We are Act 60 holders ourselves and have done it for over a hundred clients with zero compliance issues.
Apply by December 31, 2026 to qualify for the 0% investor rate.
We are Act 60 holders ourselves and have done it for over a hundred clients with zero compliance issues.
Apply by December 31, 2026 to qualify for the 0% investor rate.
The real cost of cutting corners
The real cost of cutting corners
His prior CPA cost him $1.3 million. We recovered
every dollar.
A Georgia-based financial asset manager sold his business and relocated to Puerto Rico under Act 60. His prior CPA mishandled the filings. By the time he came to us, he was sitting on nearly $1.3 million in overpaid taxes. Our team executed a two-phase recovery: $990,000 in capital gains refunds and $320,000 from export service reclassification. Full recovery
His prior CPA cost him $1.3 million. We recovered
every dollar.
A Georgia-based financial asset manager sold his business and relocated to Puerto Rico under Act 60. His prior CPA mishandled the filings. By the time he came to us, he was sitting on nearly $1.3 million in overpaid taxes. Our team executed a two-phase recovery: $990,000 in capital gains refunds and $320,000 from export service reclassification. Full recovery
His prior CPA cost him $1.3 million.
We recovered
every dollar.
A Georgia-based financial asset manager sold his business and relocated to Puerto Rico under Act 60. His prior CPA mishandled the filings. By the time he came to us, he was sitting on nearly $1.3 million in overpaid taxes. Our team executed a two-phase recovery: $990,000 in capital gains refunds and $320,000 from export service reclassification. Full recovery
What cheap Act 60 guidance actually costs.
A CPA and an attorney were both involved in the Gajwani case.
$15.3 million in restitution
And that is not an isolated incident. Independent CPAs have documented the same pattern at smaller scales: business owners who rushed into Act 60 with cut-rate guidance and ended up facing audits, penalties, and tax bills that exceeded what they would have paid on the mainland.
What cheap Act 60 guidance actually costs.
A CPA and an attorney were both involved in the Gajwani case.
$15.3 million in restitution
And that is not an isolated incident. Independent CPAs have documented the same pattern at smaller scales: business owners who rushed into Act 60 with cut-rate guidance and ended up facing audits, penalties, and tax bills that exceeded what they would have paid on the mainland.
These are individual client results. Results may vary and there is no guarantee of specific tax savings.
These are individual client results. Results may vary and there is no guarantee of specific tax savings.
These are individual client results. Results may vary and there is no guarantee of specific tax savings.
The $1,000 firm files your paperwork
It does not build the structure that makes
It does not build the structure that makes
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 who apply by December 31, 2026 qualify for 0% on eligible capital gains. Applications from January 1, 2027 fall under a 4% rate.
Illustration at $1 MM in annual income.
The difference between 30-50% rate and 4% is
$260,000 - $460,000
a year
Your figures depend on your income, structure, and decree.
Illustration at $1 MM in annual income.
The difference between 30-50% rate and 4% is
$260,000 - $460,000
a year
Your figures depend on your income, structure, and decree.
Illustration at $1 MM in annual income.
The difference between 30-50% rate and 4% is
$260,000 - $460,000
a year
Your figures depend on your income, structure, and decree.
To put that in perspective
To put that in perspective
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.
$2.1 million
$2.1 million
Puerto Rico taxes
vs
vs
vs
$20 million
$20 million
Mainland estimate
Act 60 itself runs through 2055, so this is a long-term structural advantage, not a one-year loophole. But only if the compliance holds.
Find out what these numbers look like on your income.
How It Works
How It Works
1
1
Qualification call
We start by understanding your income structure, business model, and readiness to relocate. If you have worked with another provider before, we begin with a review of what has been done.
You walk away knowing whether you qualify for the 0% or 4% rate, how much you could save, and what Act 60 could mean for your tax bill.
Qualification call
We start by understanding your income structure, business model, and readiness to relocate. If you have worked with another provider before, we begin with a review of what has been done.
You walk away knowing whether you qualify for the 0% or 4% rate, how much you could save, and what Act 60 could mean for your tax bill.
Qualification call
We start by understanding your income structure, business model, and readiness to relocate. If you have worked with another provider before, we begin with a review of what has been done.
You walk away knowing whether you qualify for the 0% or 4% rate, how much you could save, and what Act 60 could mean for your tax bill.
2
2
Entity formation and decree application.
Your entity, operating agreements, intercompany billing structure, and decree application are handled by our team.
Every element is built to meet both U.S. and Puerto Rico requirements from day one. You focus on running your business. We handle the rest.
Entity formation and decree application.
Your entity, operating agreements, intercompany billing structure, and decree application are handled by our team.
Every element is built to meet both U.S. and Puerto Rico requirements from day one. You focus on running your business. We handle the rest.
Entity formation and decree application.
Your entity, operating agreements, intercompany billing structure, and decree application are handled by our team.
Every element is built to meet both U.S. and Puerto Rico requirements from day one. You focus on running your business. We handle the rest.
3
3
Relocation and compliance setup.
We coordinate your U.S. exit strategy, bona fide residency documentation, and Puerto Rico compliance setup. Everything is reviewed against our compliance framework.
The same one we run our own firm on: how your income is sourced, how your entities are structured, and whether your filings in both jurisdictions tell the same story.
Relocation and compliance setup.
We coordinate your U.S. exit strategy, bona fide residency documentation, and Puerto Rico compliance setup. Everything is reviewed against our compliance framework.
The same one we run our own firm on: how your income is sourced, how your entities are structured, and whether your filings in both jurisdictions tell the same story.
Relocation and compliance setup.
We coordinate your U.S. exit strategy, bona fide residency documentation, and Puerto Rico compliance setup. Everything is reviewed against our compliance framework.
The same one we run our own firm on: how your income is sourced, how your entities are structured, and whether your filings in both jurisdictions tell the same story.
4
4
Ongoing dual-jurisdiction compliance.
Getting the decree is the beginning. Keeping it under the IRS's tightened enforcement posture is where most people get it wrong.
We handle coordinated U.S. and Puerto Rico filings, annual compliance reviews, and ongoing monitoring so your structure stays clean year after year.
Ongoing dual-jurisdiction compliance.
Getting the decree is the beginning. Keeping it under the IRS's tightened enforcement posture is where most people get it wrong.
We handle coordinated U.S. and Puerto Rico filings, annual compliance reviews, and ongoing monitoring so your structure stays clean year after year.
Ongoing dual-jurisdiction compliance.
Getting the decree is the beginning. Keeping it under the IRS's tightened enforcement posture is where most people get it wrong.
We handle coordinated U.S. and Puerto Rico filings, annual compliance reviews, and ongoing monitoring so your structure stays clean year after year.
Trusted by
over 100 clients
Rated 4.9 stars in
Trusted by over 100 clients
Rated 4.9 stars in
"Excellent treatment. I feel like they really cared about my account. I didn't feel like just another client. Best CPA firm that I've worked with in over 30 years."
Hector Garcia
"If you are looking for an accountant that truly feels like a business partner, these guys are the place to go! The consultative approach has taken a huge weight off my shoulders compared to past firms."
Ryan Lamothe
"Tax matters were undertaken expertly by the team at Delerme. I am pleased with the results and a weight was lifted from me in the process."
Jmt
"Angel is great to work with and helped me a lot through the process of relocating back to PR after living over 10 years in the USA. Will use Delerme for my PR tax needs."
JJ Ortiz Rivera
"Excellent service. The process was explained very clearly from the beginning. They were also honest with information about what could happen during the process. The price of the consultation seemed fair."
Maria Santos Villabona Rojas
"The best treatment I've received so far related to financial planning and Act 60!!!"
Paul Hoover
"They made tax season stress-free and were always available to answer questions. The team is highly professional, knowledgeable, and responsive. Highly recommend!"
Mireille Rivera
"Then we found Delerme CPA. Angel exactly understood my requirement. He handled it efficiently, returned the phone calls and emails explaining the next step. I will recommend Delerme CPA for individuals and businesses anyday."
Samar Mukherjee
"Excellent treatment. I feel like they really cared about my account. I didn't feel like just another client. Best CPA firm that I've worked with in over 30 years."
Hector Garcia
"If you are looking for an accountant that truly feels like a business partner, these guys are the place to go! The consultative approach has taken a huge weight off my shoulders compared to past firms."
Ryan Lamothe
"Tax matters were undertaken expertly by the team at Delerme. I am pleased with the results and a weight was lifted from me in the process."
Jmt
"Angel is great to work with and helped me a lot through the process of relocating back to PR after living over 10 years in the USA. Will use Delerme for my PR tax needs."
JJ Ortiz Rivera
"Excellent service. The process was explained very clearly from the beginning. They were also honest with information about what could happen during the process. The price of the consultation seemed fair."
Maria Santos Villabona Rojas
"The best treatment I've received so far related to financial planning and Act 60!!!"
Paul Hoover
"They made tax season stress-free and were always available to answer questions. The team is highly professional, knowledgeable, and responsive. Highly recommend!"
Mireille Rivera
"Then we found Delerme CPA. Angel exactly understood my requirement. He handled it efficiently, returned the phone calls and emails explaining the next step. I will recommend Delerme CPA for individuals and businesses anyday."
Samar Mukherjee
Over 100 clients have been through this process. Not one has had a compliance issue.
Over 100 clients have been through this process. Not one has had a compliance issue.
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?
We tell you directly if Act 60 is not the right fit.
See if Act 60 is right for your situation
This form is for business owners and investors earning $500,000 or more per year who are open to relocating themselves or their business to Puerto Rico.
See if Act 60 is right for your situation
This form is for business owners and investors earning $500,000 or more per year who are open to relocating themselves or their business to Puerto Rico.
The 0% investor rate closes to new applications on December 31, 2026.
Once a year is filed at the mainland rate, that difference is not deferred, it is gone. Other business owners in your position have looked at their numbers and acted, and the ones who chose the right firm built a structure that holds up.
The simplest next step is a call. We review your income structure, business model, and relocation readiness. If you already hold a decree, we start with a review of your current setup.
In about 45 minutes, you will know whether Act 60 works for your situation, what your estimated savings look like, and what the engagement involves. There is no cost and no commitment. If it is not the right fit, we will tell you that directly.
Apply by December 31, 2026 to qualify for the 0% investor rate.
Trusted for
16+ years
$50MM+ in client tax savings
500+ clients served
Zero compliance issues to date
Trusted for
16+ years
Trusted for
16+ years
$50MM+ in client tax savings
500+ clients served
500+ clients served
Zero compliance issues to date
Zero compliance issues to date
The 0% investor rate closes to new applications on December 31, 2026.
Once a year is filed at the mainland rate, that difference is not deferred, it is gone. Other business owners in your position have looked at their numbers and acted, and the ones who chose the right firm built a structure that holds up.
The simplest next step is a call. We review your income structure, business model, and relocation readiness. If you already hold a decree, we start with a review of your current setup.
In about 45 minutes, you will know whether Act 60 works for your situation, what your estimated savings look like, and what the engagement involves. There is no cost and no commitment. If it is not the right fit, we will tell you that directly.
Apply by December 31, 2026 to qualify for the 0% investor rate.
Trusted for
16+ years
$50MM+ in client tax savings
500+ clients served
Zero compliance issues to date
Trusted for
16+ years
$50MM+ in client tax savings
500+ clients served
Zero compliance issues to date
Results may vary and there is no guarantee of specific tax savings.
© 2026 Delerme CPA. All rights reserved.
© 2026 Delerme CPA. All rights reserved.
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