Puerto Rico Tax Incentives: What Is Real, What Is Risky, and What Practitioners Need to Know

Puerto Rico Tax Incentives: What Is Real, What Is Risky, and What Practitioners Need to Know
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About this program

Puerto Rico’s tax incentives continue to attract entrepreneurs, investors, fund managers, crypto taxpayers, and service businesses – but the rules are often misunderstood and have been subject to waves of scrutiny and enforcement attention.

This program will provide a practical overview of the Puerto Rico tax regime and its interaction with U.S. federal tax law. Topics will include the history and expansion of Puerto Rico’s incentives, key federal tax rules for bona fide residents and Puerto Rico-source income, relevant international and crypto tax issues, Act 60 and related Puerto Rico incentives, recent IRS examination and investigation trends, and practical guidance for taxpayers and advisors.

The program is designed for tax attorneys, CPAs, and other professionals advising clients on Puerto Rico residency, incentive decrees, investment income, or digital assets.

This OnDemand CLE program earns 1 hour of General credit in California. It aired July 7, 2026 and features Jorge Kuilan and Jorge Oben-Cuadros.

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