How to Apply for Act 60: The Complete Step-by-Step Process

Act 60 individual investor applications are filed electronically through DDEC's incentives portal at incentives.ddec.pr.gov. The process runs from document collection through a 60–120 day DDEC review to decree grant.

Watch — every step in 3 minutes

Step 1: Confirm eligibility

Confirm you clear the prior-residency lookback and core requirements.

Step 2: Assemble the document package

Typically 2–8 weeks, varying wildly by preparedness. Expect to gather:

• Identity: passport and/or government ID for the applicant (and household members listed).
• Address history:documentation supporting where you've lived through the lookback period — the basis for the "new resident" determination.
• Sworn statements: required declarations under the incentives code, signed and, where required, notarized.
• Criminal background check:clean record evidence meeting DDEC's specification (recent issuance dates matter).
• Financial declarations: the financial disclosures the application requires.

Incomplete or inconsistent packages are the top driver of information requests and timeline slips.

Step 3: File through the DDEC portal

Create the portal account, complete the Chapter 2 individual investor application, upload the package, and pay the $750 filing fee. The filing date matters: it determines which regime applies under the 2026 changes — 0% for applications filed through December 31, 2026, 4% after.

Step 4: DDEC review (60–120 days)

DDEC's Office of Incentives reviews the application. Common events:

• Information requests — each round-trip adds weeks.
• Volume delays — expect the slow end of the range during deadline rushes.

Step 5: Decree grant and acceptance

On approval, the decree issues and acceptance steps follow, including the one-time acceptance fee ($5,000). The decree is a contract with the government of Puerto Rico with a 15-year term. Three clocks start immediately:

1. The 2-year home-purchase clock — from the grant date, not your move date (requirements).
2. Annual obligations — donation, annual report, $5,000 fee cycle begins (annual requirements).
3. Federal filings — Form 8898 is generally required with your federal return for the year bona fide residency begins (worldwide gross income over $75,000), independent of anything DDEC does.

Step 6: Establish residency and start the evidence habit

The decree's value depends entirely on bona fide residency you can prove. Day counting and evidence capture (183-day rule) begin the day you land — not the day you first think about an audit.