Ley 38-2026: existing decrees keep the 0%; the 4% is for new applications from 2027

On March 10, 2026, El Nuevo Día reports that Jenniffer González Colón eliminates the full exemption on capital gains by turning bill 505 into law. The headline on that page is «A pagar contribuciones los inversionistas residentes que se muden a la isla». The body was truncated when opened. The text LexJuris publishes the same day —Ley 38 of March 10, 2026, P. de la C. 505— amends Ley 60-2019 and leaves the other side of that phrase.

According to LexJuris, new applicants pay 4% from 2027. Existing decrees keep the 0%: Article 6 honors the rights under prior decrees. Filings on or before December 31, 2026 remain in the 0% window; sections 2022.01(a) and 2022.02(a)-(b) apply exclusively to applications on or before that date. The 4% applies exclusively to applications on or after January 1, 2027, in sections 2022.01(b) and 2022.02(c)-(d). The program extends through 2055: one must become a resident no later than the tax year ending December 31, 2055.

That is not the reading Fortaleza later sold on Wall Street. The August 25 note, Jenniffer González Colón takes the Ley 60 extension through 2055 to Wall Street, is another URL and another act. Here the fact is the March 10 statute: old decrees at 0%, 4% only for new filings from 2027, and 2026 still at 0%.

There is on these two pages no count of existing decrees and no new-revenue amount. El Nuevo Día names the act; LexJuris names the articles. This magazine does not turn them into a market victory. This is not original reporting.

Source: El Nuevo Día and LexJuris. https://www.elnuevodia.com/negocios/economia/notas/a-pagar-contribuciones-los-inversionistas-residentes-que-se-muden-a-la-isla/ · https://www.lexjuris.com/lexlex/Leyes2026/lexl2026038.htm