Puerto Rico

On 9 October 2026, the Puerto Rico Department of Treasury (Hacienda) published Publication 26-01, providing the official developer guide for Form 499R-2/W-2PR (Copy A) electronic filing requirements for Tax Year 2026. This publication establishes the technical specifications, record layouts, validation rules, and encryption standards that employers, payroll processors, and software developers must follow when submitting

On 3 September 2026, the Puerto Rico Department of Treasury (Hacienda) released its official fiscal year-end revenue report, confirming that net general fund collections for Fiscal Year 2026 reached $13,912.9 million. This figure represents an increase of $279.1 million compared to the $13,633.8 million collected in Fiscal Year 2025, marking a year-over-year growth of approximately

On 28 August 2026, the Puerto Rico Department of Treasury (Hacienda) published Publication 06-06, establishing the Automated Clearing House (ACH) Credit File Specifications for taxpayers and financial institutions remitting tax payments electronically. This publication serves as the authoritative technical reference for formatting ACH credit transactions directed to the Treasury’s Unified Internal Revenue System (SURI). The

On 28 August 2026, the Puerto Rico Department of Treasury (Hacienda) published Publication 06-06, establishing the Automated Clearing House (ACH) Credit File Specifications for taxpayers and financial institutions remitting tax payments electronically. This publication serves as the authoritative technical reference for formatting ACH credit transactions directed to the Treasury’s Unified Internal Revenue System (SURI). The

On 26 August 2026, the Puerto Rico Department of Treasury (Hacienda) released official guidance detailing the requirements for nonresident individuals to request a refund of amounts withheld at source on the sale of real property located in Puerto Rico. The publication addresses the withholding obligations under Section 1062.08 of the Puerto Rico Internal Revenue Code

On 26 August 2026, the Puerto Rico Department of Treasury (Hacienda) released official guidance detailing the requirements for nonresident individuals to request a refund of amounts withheld at source on the sale of real property located in Puerto Rico. The publication addresses the withholding obligations under Section 1062.08 of the Puerto Rico Internal Revenue Code