17 July 2018

Puerto Rico's Treasury Department clarifies due dates for taxpayers that filed automatic extension requests for filing 2017 income tax returns

The Puerto Rico Treasury Department (PRTD) has clarified (Informative Bulletin 18-14) the due dates for taxpayers that filed automatic extension requests for filing 2017 income tax returns.

Calendar year-end taxpayers that submitted an automatic extension request on or before 25 April 2018, have until 25 October 2018, a six-month extension, to file their 2017 income tax returns. Regular corporations that filed an automatic extension request on or before 25 April 2018, and chose to file the return on paper are only entitled to a three-month extension. Therefore, such regular corporations must file their 2017 income tax returns by 26 July 2018.

Conduit entities with a tax year that closed on 31 December 2017, that submitted an automatic extension request on or before 15 March 2018, have until 17 September 2018, to file their 2017 income tax returns.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

Ernst & Young Puerto Rico LLC, State and Local Taxation Group, San Juan

  • Rosa M. Rodríguez
    rosa.rodriguez@ey.com
  • Pablo Hymovitz Cardona
    pablo.hymovitz@ey.com
  • María T. Riollano
    maria.riollano@ey.com
  • Nelson Maldonado
    nelson.maldonado@ey.com
  • Israel Maldonado
    israel.maldonado@ey.com
  • Karol I. Santiago
    karol.santiago@ey.com
  • Alberto J. Rossy
    alberto.rossy@ey.com
  • Luis Negrón
    luis.negron@ey.com
  • Pedro Mercado-Reyes
    pedro.mercadoreyes@ey.com

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ATTACHMENT

PDF version of this Tax Alert

 

Document ID: 2018-5861