Departamento de Hacienda de Puerto Rico

How to file your income tax return in Puerto Rico

The deadline, electronic filing, the tools Hacienda publishes, and what to do if you missed it.

How to request an extension to file your tax return in Puerto Rico

The automatic six-month extension, form SC 2644, and why it does not buy you more time to pay.

What to do if Hacienda sends you a tax deficiency notice

What the notice means, the 30 days you have to request reconsideration and a hearing, and what happens if you do not respond.

What to do if you receive a tax seizure notice from Hacienda

The 30 days you have to pay or clarify, who to call, and what Hacienda can seize once the deadline passes.

How to amend a tax return you already filed in Puerto Rico

When an amendment is needed, why SURI is free of charge, and why an address change requires no amendment.

How to check your Hacienda tax refund status

Where to check your refund, the automated number, and what to do if someone cashed your check.

What to do if a Hacienda check arrives for someone who has died

The endorsement with Form SC 4505, and why everything depends on whether the check reaches $1,000.

Family

When a government retiree dies: the spouse and children’s pension

Act 105-1969 gives the surviving spouse and minor or incapacitated children 60% — or 50% — of the annuity the retiree received, in equal shares.

August 23, 2026

Public Utilities

Cancelled show: the 15-day refund and the Saturday refund window

Act 182-1996 requires the promoter to refund tickets within 15 days, give you at least 7 to ask, and open eight working hours including Saturday.

August 23, 2026

How to get the Registro de Comerciante (merchant registration) in Puerto Rico

What the Registro de Comerciante is, what SURI is, how to apply, and what obligations come with the certificate.

The estate release: without it nothing is sold or inherited

The estate tax return is due within nine months of death. It produces the Relevo, without which property cannot be recorded, sold or refinanced.

Gifting a house or money: the return almost nobody knows to file

Any gift over $10,000 in a calendar year requires filing the Gift Tax Return. The $10,000 exclusion applies per person receiving the gift.

Internal Revenue License: who needs one, what it costs and when it expires

You need one licence per occupation and per location. The renewal month is set by the last digit of your social security or employer account number.

Opening a business: everything Treasury will require of you

Employer number, Merchant Registry, sales tax fiscal terminal, payroll withholding and the withholding on services. Every deadline in one place.

Municipal sales tax is filed and paid in SURI from July 2026

From the July 2026 period, municipal sales tax goes on the SURI monthly return. Five municipalities are out: Bayamón, Carolina, Guaynabo, Mayagüez and San Juan.

They withhold from every invoice: what it is and how to get relief

Payments for services rendered carry withholding at source. A Relief Certificate is issued through SURI each December to those who qualify.

A copy of your W-2PR or a 480 informative: free in SURI

Any taxpayer can print their W-2PR, W-2cPR or Form 480 free from SURI. On paper it costs $5 per document, and it is free for veterans with a DD-214.

The sales tax that lands on you: online purchases, books and back to school

If you bought online and were not charged sales tax, you owe it on arrival. Books and notebooks are exempt all year round.

The tax preparer may not charge you for the 65-and-over credit

Act 61-2020 pays registered tax preparers for helping people 65 and over, on one condition: they may not charge the taxpayer anything.

August 24, 2026

Housing

Selling or segregating: no appraisal, survey or title study required

Act 168-2026 removed from the notarial informative return the appraisal, survey plan and title study that Act 52-2022 had added.

August 28, 2026

Earned Income Credit: which income counts and how it must be reported

Act 44-2026 fixed the Internal Revenue Code to define which earned gross income counts for the Earned Income Credit and on which informative return.

August 28, 2026