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Understanding Private Equity Funds in Puerto Rico: Structures, Tax Incentives, and Compliance Considerations under Act 60-2019

Tax Insight

Puerto Rico offers various tax exemption grants to eligible entities, providing significant tax advantages and growth opportunities. Knowing the Sales and Use Tax (“SUT”) implications for entities that are beneficiaries of tax exemption grants is crucial for effective planning, establishing goals, and strategies, as well as minimizing the impact on the organization's finances.

Vanessa Rodríguez
| 4 min read | 20 Mar 2026

New Administrative Order Governing Private Equity Funds

Tax Alert

On March 11, 2026, the Puerto Rico Department of Economic Development and Commerce (“DDEC”) issued Administrative Order No. DDEC 2026‑002 (“Order”) establishing detailed operational, investment, and compliance guidelines for Private Equity Funds operating under Act 60‑2019.

Samira Yassin
| 5 min read | 20 Mar 2026

Extension and changes to Act 60 benefits for resident individual investors

Tax Alert

Act 38-2026 (“Act”) was enacted into law, amending several provisions of Act No. 60 of 2019, as amended, known as the Puerto Rico Incentives Code (“Act 60”), applicable to tax benefits granted in a Decree of Tax Exemption (“Decree”) under the resident individual investors program (“Program”). The Act aims to update eligibility rules, preferential tax rates, and extend the 2036 sunset of the benefits to 2055.

1 min read | 20 Mar 2026

Women in Business 2026: The value of visibility

International Business Report

Grant Thornton's Women in Business 2026: The value of visibility report reveals that 91.9% of mid-market leaders say they personally consider a company's gender equality initiatives when applying for roles, with two-thirds calling it a priority.

4 min read | 05 Mar 2025
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Newsroom

More candidates are asking 'where are your female leaders?'

03 Mar 2026

Grant Thornton's Women in Business 2026 report reveals that 91.9% of mid-market leaders say they personally consider a company's gender equality initiatives when applying for roles, with two-thirds calling it a priority. If leaders demand this in their own job searches, candidates at every level increasingly expect the same transparency.

Grant Thornton Advisors adds Puerto Rico to multinational platform

22 Dec 2025

Grant Thornton Advisors adds Puerto Rico to multinational platform.

Kevane Grant Thornton joins the Grant Thornton Advisors multinational platform

01 Dec 2025

Grant Thornton Advisors to expand multinational platform by adding Grant Thornton in Puerto Rico. Addition of second Caribbean presence will grow platform to include 17 firms

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