Executive Summary
Puerto Rico Treasury: The Departamento de Hacienda issued Publication 26-03, establishing technical specifications for electronic filing of informative returns for Tax Year 2026 via the SURI portal.
Secondary Regulatory & Regional Updates
- Developer Guide Publication 26-03: The Puerto Rico Department of Treasury released technical file layouts, record formats, validation rules, and transmission protocols for informative returns (Forms 480.6A through 480.7D) for Tax Year 2026. Updates include revised field definitions, new taxpayer identification validation rules, updated error codes, mandatory SURI portal use for bulk submissions, and AES-256 encryption requirements. Requirements apply to returns due in early 2027, typically January 31, 2027. Penalties for non-compliance can reach $50 per return, up to $25,000 per calendar year, plus interest. Puerto Rico Department of Treasury
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