Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

March 31, 2021

Puerto Rico's Treasury Department extends due date for filing income tax returns to 17 May 2021

The Puerto Rico Treasury Department (PRTD) has extended (Administrative Determination (AD) 21-04) the due date for filing income tax returns and paying the corresponding tax from 15 April to 17 May 2021, for individuals, estates and trusts (taxed as individuals), calendar-year-end corporations and other entities taxed as corporations (collectively taxpayers).

The extended due date also applies to entities that have a short tax year or a fiscal year 2020 and must file a tax return for tax year 2020 on or before 15 April 2021.

Because the new due date substitutes for the original due date established by the 2011 Puerto Rico Internal Revenue Code, as amended, the six-month extension of time for filing will count from 17 May 2021. Therefore, taxpayers that need additional time to file their tax returns for tax year 2020 may submit a request for an automatic extension of time to file the income tax return on or before 17 May 2021. While the return filing date will be extended to 17 November 2021, the tax payment is still due on 17 May 2021.

Individuals who qualify to pay the income tax balance due for 2020 in two installments, with the first installment due on 17 May 2021, will have until 17 November 2021 to pay the second installment, instead of 15 October 2021.

Additionally, for taxpayers required to make their first estimated tax payment on or before 15 April 2021, the PRTD allows taxpayers to make the first payment on 15 June 2021, with the second estimated tax payment.


AD 21-04 only applies to individuals, estates and trusts (taxed as individuals), calendar-year-end corporations and other entities taxed as corporations. Entities that file as pass-through entities and were required to file their income tax return on or before 15 March 2021 should refer to EY Global Tax Alert, Puerto Rico’s Treasury Department extends the time for pass-through entities to file their returns to 15 April, dated 15 March 2021, for extended due date information. The determination under AD 21-04 does not apply to them. The PRTD clarified in a supplement to AD 21-03 that the extension for pass-through entities applies to all types of pass-through entities.

For insurance companies, not-for-profit corporations, and corporations that receive benefits under any of the Tax Incentives Laws and have a calendar year-end, the due date to file these income tax returns is not affected by AD 21-04 and continues to be 15 June 2021.


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

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


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more