What Act 60 Actually Is — Puerto Rico's Zero Percent Capital Gains Framework

Most investors arrive in Puerto Rico having heard the number -- zero percent capital gains -- and nothing else. That gap is expensive. In this episode, Walter Rivera Santos -- licensed Puerto Rico real estate broker, C-24587 -- breaks down the Individual Investors chapter of Act 60 from the ground up: the zero percent capital gains framework, the 183-day residency requirement, the closer connection test, the decree application process, and what serious investors are actually acquiring on the island right now. This is not a summary. This is the operational picture -- what the law actually requires, where investors get tripped up, and what a correctly structured move looks like from day one. If you have appreciated assets and a 12 to 18 month window, this conversation is where it starts. Learn more at walterriverasantos.com | WhatsApp: 787-223-2817 | License C-24587