2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART VII - Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes (§§ 33001 — 33423) › Chapter 1068 - Miscellaneous Provisions (§§ 33331 — 33346) › § 33346 - Time postponed by reason of military service during an armed conflict

(a) Service in combat zone or contingency operation—
(1) In general.— In the case of an individual: serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive Order as a “combat zone”, or when deployed outside Puerto Rico or the United States while participating in an operation designated by the Secretary of Defense as a “contingency operation” (as defined in Section 101(a)(13) of Title 10, United States Code), or which became such a contingency operation by operation of law, at any time during the period designated by the President by Executive Order as the “period of combatant activities” in such zone or at any time during the period of such contingency operation, the period in which said individual served in said combat zone or contingency operation, as well as any period of qualified hospitalization as a result of wounds or injuries received while serving in such area or operation, and the next six (6) months thereafter, shall be disregarded and deemed to be postponed for purposes of the terms established in this Code in determining any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual, under this Code, including, but not limited to:
(A) Filing any information return or statement required under this Code;
(B) Payment of any tax or any installment thereof imposed under this Code;
(C) Filing a claim for credit or refund of any tax;
(D) Filing a petition for reconsideration and administrative hearing;
(E) Bringing suit challenging a determination of a deficiency made by the Secretary, or upon any such claim for credit or refund;
(F) Any notice, assessment, or collection of any tax imposed under this Code.
(2) For purposes of this subsection, the term “qualified hospitalization” means:
(A) Any hospitalization outside Puerto Rico or the United States, and
(B) any hospitalization inside Puerto Rico or the United States for not more than five (5) years.
(b) In the case of an individual who, during any armed conflict, is called to active duty and transferred outside of Puerto Rico to serve in the Armed Forces of the United States, or to serve in support of such Armed Forces, the filing date of any return that said individual is required to file and the payment date of any tax that said individual is required to pay under §§ 30041 et seq. of this title shall be, in lieu of any other date prescribed in said sections, the fifteenth (15th) day of the tenth month following the date in which the individual separates from active duty.
(c) If the individual described in subsections (a) and (b) is married, the extended terms provided in subsections (a) and (b) shall apply to both the individual and his spouse, unless the spouse chooses to file a separate return.
History —Jan. 31, 2011, No. 1, added as § 6080.16 on Dec. 10, 2011, No. 232, § 183; Sept. 19, 2014, No. 159, § 12.