2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1008 - Tax Returns and Payment (§§ 30241 — 30303) › Subchapter A - Income Tax Returns (§§ 30241 — 30264) › § 30241 - Individual tax returns

(a) Requirement to file.— Each of the following individuals shall file a return which shall contain or shall be authenticated by means of a written statement or by electronic signature, in those cases in which electronic means are used to file a return, that such return is filed under penalty of perjury, on which it is stated and included those details that the Secretary shall prescribe through regulations, the gross income, deductions, and credits items allowed under this part and any other information needed in order to comply with the provisions of this part, as required by said regulations:
(1) Any individual resident of Puerto Rico who is a single or married taxpayer, if his/her gross income for the taxable year, reduced by the exemptions provided in § 30102 of this title, is over five thousand dollars ($5,000).
(2) Any individual nonresident of Puerto Rico during all or part of the taxable year and who is a citizen of the United States, who is a single or married taxpayer whose gross income for the taxable year earned from sources within Puerto Rico, reduced by the exemptions provided in § 30102 of this title, is over five thousand dollars ($5,000), unless the tax on said income has been paid in full at the source.
(3) Any individual who is a nonresident alien of Puerto Rico and who earned taxable gross income from sources within Puerto Rico for the taxable year, unless the tax on said income has been paid in full at source.
(4) Any individual whose net income for the taxable year subject to alternate basic tax, in accordance with § 30062 of this title, is one hundred fifty thousand dollars ($150,000) or more.
(b) Married taxpayers.—
(1) In the case of married individuals, as defined in § 30043(a)(2) of this title, if a husband and wife live together and have an aggregate gross income for the taxable year of over five thousand dollars ($5,000) reduced by the exemptions provided in § 30061 of this title, the total income of both individuals shall be included in a joint return and the tax imposed under § 30061 of this title shall be computed on the aggregate income. The gross income earned by any one of the spouses shall not be divided between them.
(2) Separate returns of spouses.— Notwithstanding the provisions in subsection (a) and in clause (1) of this subsection, spouses who are living together at the close of the taxable year may opt to file separate returns for such taxable year, subject to the following conditions:
(A) The statement required under subsection (a) shall be filed when the gross income of the spouse, reduced by the exemptions provided in § 30102 of this title, is two thousand five hundred dollars ($2,500) or more.
(B) The gross income, the personal exemption, the allowable deductions (except for the provisions of § 30135(a)(1)(E) of this title) and the tax on such income of each spouse shall be determined pursuant to clauses (1)—(6) of subsection (a) of § 30063 of this title as if the spouses were filing a joint return, and have opted to determine the tax under the optional computation.
(C) The spouses may not have paid their estimated joint tax for said taxable year.
(c) Persons with disabilities.— If the taxpayer is unable to file his/her own return, the return shall be filed by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.
(d) Fiduciaries.— Returns to be filed by fiduciaries shall be governed by the provisions of § 30253 of this title. However, in the case of the death of one of the spouses, when a receiver or executor of the estate has not been appointed prior to the due date to file the return for the taxable year provided in § 30264(f) of this title, said return may be signed by the surviving spouse. If a receiver or executor of the estate has been appointed, said receiver or executor may, upon filing a return on behalf of the deceased spouse, challenge the return originally filed by the surviving spouse within a term of one (1) year as of the due date established in the Code to file the return of the deceased spouse for the taxable year set forth in § 30264(f) of this title. In said case, the return filed by the receiver or executor shall be considered to be the return of the deceased spouse.
(e) Time and place to file an individual return.— The individual returns shall be filed as provided in § 30256 of this title.
History —Jan. 31, 2011, No. 1, § 1061.01; July 1, 2011, No. 108, § 2.