Move to PR, become bona fide resident, pay 0% federal tax on post-move crypto appreciation.
PR Act 60 (formerly Act 22/20) grants 0% tax on capital gains realized AFTER establishing bona fide residence (183-day presence + closer connections test + tax home in PR). Only post-move appreciation qualifies (pre-move gains still taxable at US rates). Requires physical relocation, PR home purchase within 2 years, $10K/yr charitable donation to PR nonprofits, $5K annual filing fee. Massive win on 8-figure crypto exits.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Sell crypto at a loss and rebuy the same asset immediately — wash sale doesn't apply.
Hold BTC/ETH inside a Roth IRA — tax-free growth on generational gains.
Borrow against BTC/ETH at 5–10% — no capital gains, keep the upside.
Defer crypto capital gains by rolling into a QOZ fund within 180 days.
Give appreciated BTC to a DAF — no cap gains, full FMV deduction.
Appraised NFT donation = FMV deduction, no cap gains recognition.
Deduct 100% of ASIC/GPU rig cost year one; mining income offset by depreciation.
Compare on-chain stablecoin yields to T-bills, park capital where risk-adjusted return wins.