The Treasury Department of Puerto Rico (PRTD) has explained (Informative Bulletin 18-14) the due dates for taxpayers who have submitted automatic renewal filings for filing income tax returns for 2017.
Calendar year-end taxpayers who submitted an automatic renewal request by 25th April 2018 have until 25th October 2018, a six-month extension, the option of filing their income tax returns in 2017. Regular companies that have applied for automatic renewal on or before 25th April 2018 and have decided to file the declaration on paper are only entitled to a three-month extension. Therefore, such regular businesses must file their income tax returns in 2017 until 26th July 2018.
For flow-through companies that submitted their renewal request by 15th March 2018, the extended due date is 17th September 2018.
