On 27 September 2022, the Puerto Rico Treasury Department (PRTD) issued Administrative Determination No. 22-08 extending the due date for income tax returns and tax payments due to Hurricane Fiona.
The PRTD extends the tax returns deadline until 15 December 2022 to file any income tax return, or its extension request, of individuals, corporations, conduit entities, and other legal entities whose filing expiration date is between 30 September 30 and 14 December 2022. The due date of any return will be extended for a period of six months until 15 June 2023 in case of an extension is requested for the filing of income tax returns by 15 December 2022.
The extension of the due date until 15 December 2022 will also be applicable to income tax payments due between 30 September 2022 and 14 December 2022.
