Puerto Rico Establishes Procedure for Electronic Filing of 2025 Corporate Income Tax Returns

Puerto Rico's Department of Treasury published Internal Revenue Circular Letter No. 26-06 on 13 March 2026, which establishes the procedure for electronic filing of corporate income tax returns by corporations (corporation return) for the tax year 2025. The deadline for corporation returns is the 15th of the fourth month following the close of the tax year (e.g., 15 April for the calendar year ending 31 December). As established in Internal Revenue Circular Letter No. 19-08, corporation retu…