Microjuris Al Día details who keeps the 0% after Ley 38-2026

On March 21, 2026, Microjuris Al Día summarizes the amendments to the Incentives Code on resident individual investors in Ley Núm. 38-2026. The outlet dates the note that Saturday. It is not the Wall Street reading: it is the breakdown of who keeps the 0% and who enters the 4%.

According to Microjuris Al Día, the 4% applies to applications from January 1, 2027 until before January 1, 2056. For filings after December 31, 2026, the applicant must document six prior years of non-residence. The applicant must acquire a primary residence within two years; for filings from 2027 on, the title must be recorded or pending at the Property Registry.

The Government, the same text says, honors the prior decrees of Ley 22-2012 and of Ley 60-2019. That phrase is Microjuris Al Día's, not a recount by this magazine. Anyone who already has a decree does not, by that route, enter the 4% of the new applications.

The August 25 note, Jenniffer González Colón takes the Ley 60 extension through 2055 to Wall Street, sells the extension. This page does not rewrite it. March 21 leaves the other side: 4% for new applications from 2027, six years of non-residence, primary residence within two years, and prior decrees at 0%.

There is here no census of beneficiaries and no revenue amount. What remains is the date, the 2027-2056 window, and the conditions the outlet attributes to the statute. This is not original reporting.

On March 10, El Nuevo Día covered the signing. On March 21, Microjuris Al Día puts the residence conditions and the time window. Those are two dispatches. This one does not sell the extension to 2055: it leaves who keeps the 0% and who, if filing from 2027, enters the 4%. A reader who wants the full statute has the URL at the foot.

Source: Microjuris Al Día. https://aldia.microjuris.com/2026/03/21/enmiendas-al-codigo-de-incentivos-sobre-individuos-residentes-inversionistas-ley-num-38-2026/