4% corporate tax + 0% capital gains for bona fide residents.
Establish bona-fide PR residency (183+ days, closer connection) and qualify for Act 60: 4% corporate tax on export services, 0% federal + PR tax on cap gains accrued after move, 0% on dividends/interest. Federal tax code §933 excludes PR-source income.
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.
Multiply the $10M §1202 exclusion across multiple trusts.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.
Sold on seller finance? Sell the note for immediate liquidity.