Roxana Cruz Puerto Rico Tax Law

Casa
Puerto Rico
San Juan
Roxana Cruz Puerto Rico Tax Law

We strive to develop the best Puerto Rico tax and corporate strategies for you and your business.

Roxana is a knowledgeable tax and business attorney with 20 years of experience. We strive to develop the best tax, Puerto Rico tax incentives, and corporate strategy for your business. If you need a strategist by your side to help you make the right decisions, contact us!

04/06/2026

Businesses operating under Puerto Rico tax incentive programs should have the June 15 deadline on their radar.

The 2025 Exempt Business Income Tax Return must be filed electronically by June 15, 2026, for eligible calendar-year businesses operating under Act 60 and other tax incentive decrees.

If your business has not yet started preparing its return, now is the time to review financial records, confirm compliance requirements, and address any outstanding tax obligations.

Remember: a filing extension may be available, but any tax due must still be paid by the original deadline.

03/06/2026

Businesses operating under Puerto Rico tax incentive decrees should already be preparing for the upcoming June 15 filing deadline.

The 2025 Exempt Business Income Tax Return generally applies to calendar-year corporations and LLCs taxed as C corporations, including businesses operating under Act 60, Act 20, Act 73, Act 83, and other tax incentive programs.

If additional time is needed, a 6-month filing extension may be available. However, any tax due must still be paid by the original deadline, even if an extension is requested.

Now is the time to review financial records, confirm compliance requirements, and ensure your return is ready for electronic filing through SURI.

11/05/2026

Businesses with taxable personal property in Puerto Rico should ensure records, asset details, and supporting documentation are properly prepared before filing.

Missing deadlines or filing incomplete information may result in unnecessary penalties and compliance issues.

Early preparation helps avoid last-minute complications and keeps your business aligned with filing requirements.

Need assistance reviewing your filing obligations? Tax Law & Venture Services is here to help.

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30/04/2026

Many people assume the risk ends if a structure is technically compliant. In reality, an audit can become a major cost in itself.

Act 60 examinations can require extensive document production, professional response costs, and significant time defending positions on residency, sourcing, or structure.

The real question is not only whether your position complies, but whether it can withstand scrutiny.

Strong preparation before an audit often costs far less than defending one
after it starts.

29/04/2026

Some Act 60 structures run into trouble when only the form changes, but the underlying economics do not. Adding a Puerto Rico entity, lowering salary, and shifting the balance to dividends may appear tax efficient, but that alone does not establish substance.

The IRS may ask whether the Puerto Rico entity has a real operational role, or whether it exists mainly to alter how income is characterized. If there is no real function behind the structure, it may be challenged.

The takeaway is simple: changing paperwork is not the same as changing economic reality.

If your structure involves a Puerto Rico entity, it may be worth reviewing whether it can withstand examination.

11/12/2025

Filing Reminder for Decree Holders!

Attention to all entities operating with a Tax Decree (e.g., under Acts 20/22, or the current Incentives Code Act 60) in Puerto Rico!

The filing deadline for your annual return is approaching:

Deadline: December 15th

This date applies to the 2024 Exempt Businesses Income Tax Return. Timely submission is critical to maintain compliance and the validity of your tax decree.

11/12/2025

📢 P.R. Tax Compliance Alert: Non-Profit Organizations
This is a crucial reminder for all Income Tax Exempt Organizations and Charitable Entities certified under the Puerto Rico Internal Revenue Code.

Please note the upcoming filing deadline:

Due Date: Monday, 15 December

This deadline is for filing the 2024 P.R. Informative Return for Income Tax Exempt Organizations. Ensuring timely submission of this informative return is essential for maintaining your compliant status under the P.R. Code.

10/12/2025

It was a pleasure supporting the inaugural events for the STEP Puerto Rico Chapter Initiative. The Act 60 Summit successfully focused on Maximizing Tax Benefits and Investment Opportunities in Puerto Rico. The event covered vital topics, including Strategic Planning for both U.S. inbound and outbound investments, and offered a detailed look into the island’s Redefined Entrepreneurial Ecosystem. The discussions confirmed Puerto Rico’s growing role in Cross-Border and U.S. Wealth Planning. It was an informative and constructive gathering, highlighting key opportunities for the future.

05/12/2025

🚨 Deadline Alert! 🚨

The 4th-quarter estimated tax payment deadline for corporations is just around the corner!

Don’t forget to make your payment before December 15th. 🗓️

SWIPE for tips on how to avoid any penalties!

👉 Need guidance? We’re here to make tax time a breeze.

www.taxlawventures.com 💻

17/11/2025

🚨0% vs. 4%: The Act 60 Clock is Ticking for New Applicants.🚨

The clock is ticking to secure the 0% tax rate on passive income for the life of your decree. A proposal currently in the legislature could impose a 4% fixed tax on new applicants after December 31, 2025.

Deadline: December 31, 2025

Current Benefit: 0% tax rate on capital gains, interest, and dividends.

Proposed Change (for new applicants after the deadline): 4% fixed tax.

Don’t wait! Reach out now to review your options and file your application before the rules change.

🔗 Link in bio to consult with us!

Dirección

954 Ponce De León Av
San Juan
00918

Página web

https://taxlawventures.com/

Notificaciones

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