Verified information from official sources — for business owners, freelancers, and anyone who needs to understand their tax obligations in Puerto Rico.
Tax and financial checklist for Puerto Rico businesses before June 1: documents, insurance, disaster losses and obligations that keep running.
Read articleUp to $35,000 in reimbursement for SMEs. Who qualifies, covered expenses, required documents and mistakes that disqualify your DDEC application.
Read articleWhat registrations and permits a Puerto Rico business needs: legal structure, SURI, Single Permit, Municipal Patent, IVU and costly first-year mistakes.
Read articleHacienda confirmed the third round of Cheque para ti is in process. What to do if SURI does not show your balance or bank link.
Read articleSURI is Hacienda's portal for IVU, payments, informational returns and monthly compliance. This guide explains its sections and common mistakes.
Read articleIf you pay vendors or contractors for services, you likely must withhold 10% and remit it to Hacienda. The risk falls on the payer.
Read articleIf you have income without withholding, you likely must pay estimated tax in four installments during the year to avoid penalties.
Read articleThe regularization process has concrete steps: identify late periods, calculate the real balance, file pending returns and evaluate payment options.
Read articleIf you have employees in Puerto Rico, you have federal and local obligations: 941, W-2PR, withholdings, CFSE, SUTA and quarterly returns.
Read articleAct 38-2026 changes the Individual Resident Investor program. If you apply after December 31, 2026, you pay 4% instead of 0% on capital gains.
Read article10% late-filing penalty, 25%–50% late-payment penalty, and in serious cases criminal charges. Exact consequences under the Internal Revenue Code.
Read article$554 million for ~690,000 eligible taxpayers. Joint Resolution 6-2026 is now law. Exact requirements and how to register your bank account in SURI.
Read articleAs an independent contractor in PR, you may have up to 7 distinct obligations: return, Schedule M, merchant registration, IVU, estimated tax, municipal patent and CRIM.
Read articleThe choice affects your legal liability, how much tax you pay and which forms you file each year. Real comparison for PR business owners.
Read articleApplying the wrong rate can cost thousands in an audit. This guide explains exactly when the 4% B2B rate applies, when the 11.5% general rate applies, and when there is an exemption.
Read articleAct 52-2022 introduced the formal pass-through entity concept. Since tax year 2022, LLCs and corporations can elect this treatment to avoid double taxation.
Read articleYou have 30 days from the postmark to request reconsideration with Hacienda PR. Common letter types, what they mean, and mistakes that turn a manageable situation serious.
Read articleSin compromiso. La primera conversación es para entender tu caso.
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