Hacienda Tax Debts and the Statute of Limitations in Puerto Rico

A debt with the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") does not last forever, but it does not disappear on its own in a short time either. The Código de Rentas Internas (Internal Revenue Code of Puerto Rico) of 2011 sets statutes of limitations (prescripción), meaning periods after which Hacienda can no longer assess or collect a tax. Knowing them helps you understand your situation, but they are not a strategy for avoiding payment. There are broad exceptions and several ways to suspend or extend those deadlines.

The rules are in Sections 6010.05 to 6010.07 of the Code, according to the current text published by the Oficina de Gerencia y Presupuesto (Puerto Rico's Office of Management and Budget), as revised on May 28, 2026.

Two different clocks: assessment and collection

Assessment is the act by which Hacienda officially sets an additional tax, for example at the end of a deficiency (deficiencia) process. Collection is demanding payment of a tax that has already been assessed, including through a levy (embargo). Each stage has its own deadline.

Deadline to assess

Two practical details:

• Filing early does not start the clock early. A return filed before the deadline is treated as filed on the deadline.
• An amended return filed after the deadline has expired cannot be rejected, but it does not entitle you to a refund that is already time-barred, and Hacienda has four years from when it receives it to assess additional tax. See the guide to the amended return.

The most important point in the table: if you did not file, the clock never started. That is why catching up on late returns is usually the first step, as we explain in who must file.

Deadline to collect

If the tax was assessed on time, Section 6010.06(d) gives Hacienda seven years from the assessment to begin collection through administrative collection (apremio) or in court. That period can be extended if you and Hacienda agree in writing before it expires, and those agreements can be extended again and again.

In addition, the Code sets a ten-year limit. Hacienda, on its own initiative or at the taxpayer's request, must remove from its records, and is barred from collecting, debts assessed more than ten years ago, including withheld taxes. Suspensions and periods agreed to in writing are taken into account when counting these deadlines.

What suspends or extends the deadlines

• The deficiency process. From the time Hacienda sends the final notice, the deadline is suspended while Hacienda cannot assess or collect, including all the time in court until the judgment is final, and for 60 more days (Section 6010.07).
• Bankruptcy or receivership, under Section 6010.04.
• Payment plans. Boletín Informativo 99-03 states that, to get a plan, the taxpayer waives the statute of limitations on the debts included until they are paid in full.
• Offers in compromise. Submitting an offer interrupts the statute of limitations. If Hacienda denies it, the deadline starts running again 60 days after the denial, and Hacienda has at least five years from that notice to collect (Section 6051.08(d)).

How to find out how much you owe

In SURI. When you log in to your account in SURI (Hacienda's online system), the summary shows your tax accounts and outstanding balances. If the balance surprises you, review the messages and notices in your account.

Debt Certification. The official document is Form SC 6096, Debt Certification (Certificación de Deuda), which since 2021 also includes IVU (sales and use tax) debts. You can get it through SURI or at a Colecturía (collections office), and anyone can validate it on SURI's home page, without an account, using the "Validar certificados y licencias" (validate certificates and licenses) option. Many transactions require it, such as loans, government contracts or licenses. See Hacienda certifications.

Refunds that are held. If you have a debt, Hacienda can apply your refund to that debt. Hacienda did this with the 2025 Tax Relief (Alivio Contributivo) payment: for taxpayers with debts to Hacienda or to ASUME (Puerto Rico's child support administration), the payment was applied to those debts and only the remainder was paid out.

Your options for resolving a debt

1. Pay the full amount in SURI, by phone through Hacienda Responde or at a Colecturía. The 10% annual interest keeps running until you pay. See interest, surcharges and penalties.
2. Set up a payment plan. For debts of up to $50,000, you can request one in SURI without documents.
3. Submit an offer in compromise (Section 6051.08), when your financial situation does not allow you to pay the full amount or there is real doubt about whether the debt is valid. It requires financial statements and evidence.
4. Dispute it, if you are still within the deadlines of a deficiency notice.
5. Request the removal of debts more than ten years old, if it applies, through your Collections District (Distrito de Cobro) or with professional help.

Is there an amnesty?

Tax amnesties in Puerto Rico have been temporary and approved by law. For example, Ley 12-2013 (Act 12-2013) opened an amnesty from May to June 2013, and Ley 44-2015 (Act 44-2015) allowed taxpayers, until June 30, 2015, to pay only the principal of certain debts without interest, surcharges or penalties. As of October 12, 2026, we found no amnesty program in effect in Hacienda's official publications. The 2025 Tax Relief was a payment to taxpayers, not a debt amnesty. Be wary of anyone who offers to "erase" your debt in exchange for an upfront payment.

787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.