I've been looking at moving to PR as well because of Act 60. You will be taking a quality of life hit if you live in PR; also, you must be on the island for at least half the year. There is talk of increasing the capital gains tax incentive from 0% to 12%. The increase hasn't happened yet. So before you go, pay attention to the PR Senate and whether they have passed that tax increase. PR Relocate is a great services if you want to head down to PR.