P.R. Laws tit. 13, § 30256
(a) Filing date.—
(1) General rule.— Except as otherwise provided in this part, the returns filed on a calendar year basis shall be filed on or before April 15 following the close of the calendar year. The returns filed on a fiscal year basis shall be filed on or before the fifteenth (15th) day of the fourth (4th) month following the close of the fiscal year.
(2) Automatic extension.—
(A) In general.— Except as otherwise provided in this part, an automatic extension shall be granted to individuals, corporations and estates for filing returns, provided that they comply with such rules and regulations that the Secretary prescribes to grant such extension. This automatic extension shall be granted for a three (3)-month period counted as of the date prescribed for filing the returns; provided, that the taxpayer requests such extension not later than on the return filing date prescribed in this part.
(B) Taxpayers who are partners in partnerships subject to taxation under the United States Internal Revenue Code of 1986, Title 26 of the United States Code, as amended.— In the case of a taxpayer who is a partner in a partnership subject to taxation under the United States Internal Revenue Code of 1986, Title 26 of the United States Code, as amended, the automatic extension established in paragraph (A) of this clause shall be for a six-month period counted as of the date prescribed for filing the returns. The Secretary shall prescribe, by regulations to such purposes, the conditions under which the extension shall be granted.
(3) Additional extension.— In the case of individuals who are outside of Puerto Rico, the Secretary may, under such rules and regulations as he/she prescribes, grant an extension in addition to the automatic extension to file the returns. Such additional extension shall not exceed three (3) months. This additional extension shall not be available to individuals who have requested the automatic extension under clause (2)(B) of this subsection.
(4) Extension for military service in an armed conflict.-See § 33346 of this title.
(b) With whom to file the return.— Any return required under this part shall be filed with the Secretary.
(c) Whenever the return filing due date, including any extension, falls on a Saturday, Sunday or legal holiday, the due date to file such return shall be the next business day.
History —Jan. 31, 2011, No. 1, § 1061.16, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 61.