P.R. Laws tit. 13, § 30260
(a) Requirement to pay estimated tax.— Any individual other than an estate or trust, or a nonresident individual, whose wages, as defined in § 30271(a) of this title, are not subject to withholding under said section and whose estimated tax for any taxable year, as computed in subsection (b) of this section, is greater than one thousand dollars ($1,000), shall pay an estimated tax for the taxable year on the date set in § 30261(a) of this title. However, the following individuals shall not be subject to pay estimated tax:
(1) Any individual whose gross income originates solely from wages or pensions subject to tax withholding at the source under the provisions of § 30271 of this title;
(2) any individual whose gross income originates solely from compensation received on account of services rendered to the Government of the United States subject to withholding at the source for purposes of the Government of the United States;
(3) any individual whose gross income originates solely from compensation received on account of services rendered on agricultural labor not subject to withholding at the source under such § 30271 of this title, or
(4) any individual who, in addition to the income established in clauses (1), (2), and (3) of this subsection, receives an income of less than five thousand dollars ($5,000) from other sources.
(b) Computation of the estimated tax and information required by the Secretary.—
(1) The estimated tax required under subsection (a) shall be the excess of:
(A) The amount that the individual estimates to be the amount of the tax under this part for the taxable year, including the alternative basic tax and, for taxable years beginning before January 1st, 2015, the gradual adjustment, among other taxes, over
(B) the amount that the individual estimates as credits provided by this Code or special laws for the taxable year, including the non-refunded tax paid in excess corresponding to the previous taxable year.
(2) When making payments of estimated tax, the taxpayer shall enclose with such payment any other information as prescribed by the Secretary through regulations or any public determination to such effect in order to enforce the provisions of this part.
(c) Husband and wife.— In the case of married taxpayers, as defined in § 30043(a)(2) of this title, they shall make joint estimated tax payments, unless they chose to file separate tax returns under § 30241(b)(2) of this title for said taxable year in which case such payments shall be made separately. If a joint payment is made with regard to a taxable year, married individuals shall not chose to file separate returns for said taxable year. However, if married individuals separate during the taxable year under any divorce or separation decree, they may file separate returns following such rules and requirements established by the Secretary of the Treasury through regulations or any public determination issued to that effect.
(d) Return as payment or change in computation of estimated tax.— If on or before January fifteen (15) of the following taxable year, the taxpayer files a return for the taxable year for which payment of the estimated tax is required and pays in full the amount computed in the returns as payable, then:
(1) If not required to pay estimated tax during the taxable year, but required to pay it on or before said January fifteenth (15th), such return, for purposes of this part, shall be treated as payment; and
(2) If the tax reported in the return, minus the credits provided in this Code or special laws for the taxable year, is greater than the tax estimated by the taxpayer, such return shall be treated, for purposes of this part, as a change in the computation of the estimated tax, as established in § 30261 of this title.
(e) Persons with disabilities.— If the taxpayer has a disability and, therefore, is not able to make an estimated tax payment, such payment shall be made by a duly authorized agent or by the guardian, or any other person in charge of the care of the person or property of the taxpayer.
(f) Failure to pay the estimated tax.— For the penalty applicable for failure to pay the estimated tax by individuals, see §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 1061.20, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 63; June 30, 2013, No. 40, § 24.