Opportunity Zone

Investing in Puerto Rican real estate is a fantastic opportunity. With its natural beauty, tax incentives, and growing market. Tax benefits under Act 60 sweeten the deal, making it a prime time to explore this tropical investment paradise.

Details over Turism incentives: Puerto Rico Tourism Company

Section Title

Fiscal credit = 10% credit of the total cost of the project or 50%
credit of the cash investment (whichever is more)

100% in exemption on construction taxes, exemption on IVU (sales taxes)
& exemption on municipal taxes.

30% fiscal credit to use up to 10% for finance and the rest 20%
when the first guest pays and so on.

As well 11% energy credit.

Law 60 decree opportunity

Department of Economic and
Commercial Develpment of Puerto Rico (DDEC)

Details over Opportunity Zone incentives:

100% tax exemption on dividend distributions from earnings and
profits generated from eligible activities

25% exemption on Municipal License Tax (May be increased by the
Municipality up to 75%)

25% exemption on Real Property Tax (May be increased by the
Municipality up to 75%)

25% exemption on Municipal Construction Excise Tax (May be
increased by the Municipality up to 75%

100% tax exemption on subsequent dividend distributions, no implicit dividend

25% exemption on Personal Property Tax (May be increased by the
Municipality up to 75%)

Up to 25% transferrable investment credit & 15 year exemption period

18.5% flat income tax rate on income derived from eligible
activities by an exempt business

Deferment of capital gain recognition on the sale of assets if reinvested in an QOF

Discover Further Details Regarding the Incentives

Click to access the links on Puerto Rico Tourism Company (PRTC) & Department of Economic and
Commercial Develpment of Puerto Rico (DDEC)

PRTC

Opportunity Zone

Details over Turism incentives: Puerto Rico Tourism Company

Section Title

Department of Economic and
Commercial Develpment of Puerto Rico (DDEC)

100% tax exemption on dividend distributions from earnings and
profits generated from eligible activities

25% exemption on Municipal License Tax (May be increased by the
Municipality up to 75%)

25% exemption on Real Property Tax (May be increased by the
Municipality up to 75%)

25% exemption on Municipal Construction Excise Tax (May be
increased by the Municipality up to 75%

100% tax exemption on subsequent dividend distributions, no implicit dividend

25% exemption on Personal Property Tax (May be increased by the
Municipality up to 75%)

Up to 25% transferrable investment credit & 15 year exemption period

18.5% flat income tax rate on income derived from eligible
activities by an exempt business

Deferment of capital gain recognition on the sale of assets if reinvested in an QOF

Discover Further Details Regarding the Incentives

Hato Rey Prime Commercial Building

Get to see the property.

Opportunity Zone

Details over Turism incentives: Puerto Rico Tourism Company

Section Title

Department of Economic and Commercial Develpment of Puerto Rico (DDEC)

100% tax exemption on dividend distributions from earnings and profits generated from eligible activities

25% exemption on Municipal License Tax (May be increased by the Municipality up to 75%)

25% exemption on Real Property Tax (May be increased by the Municipality up to 75%)

25% exemption on Municipal Construction Excise Tax (May be increased by the Municipality up to 75%

100% tax exemption on subsequent dividend distributions, no implicit dividend

25% exemption on Personal Property Tax (May be increased by the Municipality up to 75%)

Up to 25% transferrable investment credit & 15 year exemption period

18.5% flat income tax rate on income derived from eligible activities by an exempt business

Deferment of capital gain recognition on the sale of assets if reinvested in an QOF

Discover Further Details Regarding the Incentives

Hato Rey Prime Commercial Building

Get to see the property.

Department of Economic and
Commercial Develpment of Puerto Rico (DDEC)

100% tax exemption on dividend distributions from earnings and
profits generated from eligible activities

25% exemption on Municipal License Tax (May be increased by the
Municipality up to 75%)

25% exemption on Real Property Tax (May be increased by the
Municipality up to 75%)

25% exemption on Municipal Construction Excise Tax (May be
increased by the Municipality up to 75%

25% exemption on Personal Property Tax (May be increased by the
Municipality up to 75%)

18.5% flat income tax rate on income derived from eligible
activities by an exempt business