Act 60 has two doors. The public argument only ever knocks on one.

The individual-investor chapter draws the headlines, but the export-services chapter is open to any Puerto Rican business owner who meets the residency test - and that distinction is the one the debate keeps dropping.

Valeria Soto Marrero

Columnist, La Isla Que Viene

Share on X

Stands on 15 placed sources from 4 publishers.

Every time Act 60 lands in the news, the argument collapses into one image: a wealthy mainlander buying a penthouse and paying nothing. That image is not wrong, but it is half the law. Act 60 is a single code built from several prior statutes, including the old Act 20 Export Services chapter and the old Act 22 individual-investor chapter ^[10], and the public argument treats those two things as if they were one door.