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

April 11, 2022

Puerto Rico’s Treasury Department extends due date for certain income tax returns

In Administrative Determination (AD) 22-03, the Puerto Rico Treasury Department (PRTD) has extended the due date from 18 April 2022 to 25 April 2022 for certain tax payments and certain income tax returns, forms and statements.

Specifically, AD 22-03 extends the due date to 25 April 2022, for individual (Form 482) and corporate (Form 480.2) income tax returns and the corresponding tax payments. The extended due date also applies to requests for an extension of time to file the tax returns and the first quarterly estimated tax payment originally due 18 April 2022. As long as the taxpayer pays the tax due or makes the first quarterly payment by 25 April 2022, the PRTD will not impose penalties for missing or insufficient payments.

Taxpayers that submit an extension request by 25 April 2022, will have until 18 October 2022, to file their tax returns.


The text of the AD applies to specific income tax returns and the corresponding payments, as well as estimated tax payments for the first quarter of tax year 2022. That is to say, it is not clear if the extension applies to estimated tax payments for other quarters of fiscal years that are due 18 April 2022.

The PRTD’s decision to extend the due date is being attributed to an electric power outage on 6 April 2022 that impacted most of Puerto Rico. Days after the outage, electric power is still being restored across Puerto Rico and that situation is most likely what prompted this decision. At the present time, we expect the 25 April 2022 date to be the final due date. As such, companies should comply with this new filing due date.


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