⚠ DDEC Alert January 2026: DDEC launched a targeted audit wave — approximately 1,800 Act 60 decree holders under active review. Is your substance documentation audit-ready? Assess My Risk →
Substance as a Service · Puerto Rico

Your Act 60 decree is only
as safe as your operations.

Presencia Group provides the bona fide office presence, dedicated Puerto Rican employees, and compliance infrastructure that decree holders need to protect their tax incentives — and build real businesses on the island.

Schedule a Consultation View Service Tiers
IRI Application Deadline
Chapter 2 decree — 0% dividend rate
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The Operational Gap

Most decree holders focus on the tax benefit.
DDEC audits the operations.

183
Residency Days Required
Bona fide residency requires 183+ days in Puerto Rico per year. Without documented presence, your decree is at risk — regardless of how well your taxes are filed.
4%
Corporate Tax Rate — With Real Substance
Chapter 3 export service decrees grant a 4% fixed corporate tax rate. "Real substance" means local employees, a physical office, and documented economic activity on the island.
0%
Dividend Tax — Only Until Dec 31, 2026
Chapter 2 IRI decrees filed before December 31, 2026 lock in 0% tax on dividends and capital gains for 15 years. After that deadline, the rate resets. Act 38-2026 extended the program to 2055.
What We Provide

Turnkey operational infrastructure.
Everything your decree requires.

We handle the substance requirements so you can focus on your business — not your compliance calendar.

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Bona Fide Office Presence
A dedicated workspace in Hato Rey's Milla de Oro — Puerto Rico's premier business district. Your name on the door, a Hato Rey address on your decree, and a space that's ready for DDEC inspection the moment you need it.
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Dedicated Puerto Rican Employees
We hire, pay, and manage bilingual Puerto Rican professionals dedicated to your business. Above-market salaries, full benefits, and structured roles that meet the substantive employment test under Act 60.
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Compliance & DDEC Reporting
Annual report preparation, decree compliance tracking, audit documentation, residency day logging, and coordination with your CPA and attorney. We keep the compliance machine running so you're never caught unprepared.
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IT Infrastructure (Microsoft 365)
Full Microsoft 365 deployment for your Puerto Rico entity — business email, SharePoint, Teams, and the compliance audit trail your accountant needs. Enterprise-grade, managed by a certified Microsoft architect.
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Payroll, HR & Benefits Administration
Puerto Rico payroll is complex — different withholding rules, separate unemployment system, and Hacienda reporting requirements distinct from the IRS. We handle all of it, including Chauffeur's Plan and local benefits.
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Value-Add Business Services
LATAM market research, bilingual customer support, SEO and web development, competitive intelligence, Spanish content production, and more. Your dedicated team does more than satisfy requirements — they grow your business.
Service Tiers

One platform, three scales of engagement.

Every tier includes the core compliance infrastructure. Scale your team and value-add services as your Puerto Rico operation grows.

Foundation
Foundation
$6,500/month
1 dedicated employee
Piloto 151 Hato Rey office address
1 full-time bilingual PR employee
DDEC annual report preparation
Compliance calendar management
Microsoft 365 IT infrastructure
Payroll & HR administration
Choose 2 value-add services
Get Started
Most Popular
Growth
$14,000/month
3 dedicated employees
Everything in Foundation
3 full-time bilingual PR employees
Dedicated operations manager
Monthly compliance reviews
Residency day tracking & audit prep
Expanded IT support
Choose 4 value-add services
Schedule a Call
Expansion
Expansion
$23,000/month
5 dedicated employees
Everything in Growth
5 full-time bilingual PR employees
Dedicated account director
LATAM market entry advisory
Grant research & submission support
Quarterly business reviews
Choose 6 value-add services
Get Started
The Puerto Rico Advantage

The numbers speak for themselves.

For qualifying businesses and individuals, Puerto Rico offers a tax environment with no comparable equivalent in the US — legally, permanently, and now extended through 2055.

4%
Corporate Tax Rate
Chapter 3 export services decree fixes your PR entity's corporate rate at 4% — versus 21% federal plus state taxes on the mainland. Real savings on real income.
0%
Dividend & Capital Gains Tax
Chapter 2 IRI decree holders pay zero tax on Puerto Rico-source dividends and capital gains for 15 years. On $1M in dividends, that's $200K+ in annual tax savings.
2055
IRI Program Extended Through
Act 38-2026 extended the Individual Resident Investor program through 2055. The deadline to lock in the original 0% rate is December 31, 2026 — that window is closing.
Getting Started

From consultation to operational in 30 days.

We work alongside your Act 60 attorney to ensure your decree protection is matched by genuine operational substance.

01
Compliance Assessment
We review your decree requirements and current substance documentation to identify gaps before DDEC does.
02
Service Design
We design your service tier and value-add menu around your actual business needs — not a generic package.
03
Office & Team Setup
Your Hato Rey workspace is ready, your dedicated employee is hired, and IT infrastructure is deployed — within 30 days.
04
Ongoing Management
We run compliance reporting, manage your team, and coordinate with your attorney and CPA throughout the year.
Contact Presencia Group

Let's talk about protecting your decree.

Whether you're a new decree holder, a CPA referring clients, or an Act 60 attorney looking for a reliable infrastructure partner — we'd like to hear from you.

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Office
Piloto 151, Milla de Oro
Hato Rey, San Juan, Puerto Rico
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For Attorneys
We offer a formal referral partnership program with 10–15% recurring referral fees for Act 60 attorney introductions. Reach out to discuss the structure.

We respond within 1 business day. All inquiries are confidential.