An extension to file is not an extension to pay tax.
Puerto Rico administers its own income tax system through the Departamento de Hacienda (Puerto Rico Treasury Department), separate from the IRS - most Puerto Rico-source income is reported on a Puerto Rico return (Planilla de Contribucion sobre Ingresos), not a federal Form 1040, and PR residents generally do not use IRS Form 4868. Both individuals and business entities (corporations, partnerships, special partnerships, and fiduciaries) request their filing extension using the same form, Modelo SC 2644 ("Solicitud de Prorroga para Rendir la Planilla de Contribucion sobre Ingresos"), filed electronically through SURI (Sistema Unificado de Rentas Internas). Hacienda's own guidance describes the extension as automatic once a timely request is filed by the original due date, and Hacienda re-confirms this each year in a Carta Circular de Rentas Internas (the most recent for the 2025 tax year is CC RI 26-01). The extension covers filing only - it does not extend the deadline to pay any balance due, and interest, surcharges, and penalties continue to accrue on unpaid tax from the original due date regardless of the extension.
| Item | Detail |
|---|---|
| Filer | Individuals and business entities (corporations, partnerships, special partnerships, fiduciaries) - same form for all |
| Form | Modelo SC 2644, filed electronically through SURI |
| Automatic? | Yes, upon a timely request filed on or before the original due date |
| Length | Typically 6 months from the original due date, per Hacienda's published extension guidance |
| Payment condition | Not extended - any balance due must still be paid by the original due date to avoid interest, surcharges, and penalties |
| Authority | P.R. Internal Revenue Code of 2011, as amended, 13 L.P.R.A. §§ 1061.03(c), 1061.06(c), 1061.07(c), 1061.09(b)(4), 1061.10(b)(2), 1061.16; re-confirmed annually by Carta Circular de Rentas Internas (CC RI 26-01 for tax year 2025) |