The Ultimate Act 60 Compliance Review for YouTubers and Content Creators

For YouTubers and digital creators, the cornerstone of Act 60 compliance is the correct sourcing of income. Revenue from your global audience must be properly classified to qualify for the 4% corporate tax rate on export services. This involves a detailed analysis of your income streams, including YouTube AdSense, brand sponsorships, and affiliate marketing. Our AI-powered platform examines over 200 compliance rules to verify that your revenue sourcing methodology aligns with the stringent requirements set by the Puerto Rican government and the IRS. We delve into the specifics of your service agreements and platform analytics to build a defensible sourcing model. Traditional CPA firms, often charging between $5,000 and $25,000, may lack the specialized tools to perform this granular analysis at scale, whereas our technology processes thousands of data points to identify potential misclassifications that could trigger an audit.

Your content is your most valuable asset. How you structure the ownership and licensing of your intellectual property (IP)—your channel, brand, and content library—has profound implications for your long-term tax burden under Act 60. Properly structuring your IP can allow you to benefit from preferential tax treatment on royalties and licensing fees. Our review process includes a thorough assessment of your IP structure, identifying opportunities for optimization and potential compliance risks. We analyze whether your IP is held in the optimal entity structure and whether licensing agreements between your Puerto Rican entity and other parties are commercially reasonable, a key area of scrutiny for tax authorities. This proactive approach to IP management is critical for creators seeking to build and protect generational wealth under Act 60.

While our platform leverages sophisticated AI to ensure a comprehensive review, every report is ultimately verified by a qualified CPA specializing in Act 60. This dual-layer approach provides the perfect synergy of technological precision and high-level human expertise. The AI is designed to catch nuanced errors and inconsistencies across thousands of data points that a manual review might miss, while the CPA verification ensures the strategic insights are sound and actionable. This robust process, informed by official sources like GAO Report GAO-26-107225 and DDEC performance evaluations, provides a level of assurance that automated tools alone cannot offer. It’s the reason why a growing number of decree holders are turning to AI-powered compliance solutions as a critical second opinion on their annual filings.