P.R. Laws tit. 13, § 31126
(a) Time of payment. — Taxes imposed by this part shall be paid with no need for assessment, notice or requirement by the Secretary, within the following terms:
(1) Decedent’s estates. — As for decedent’s estate taxes imposed by §§ 31011 and 31061 of this title, within nine (9) months immediately following the time of death of the decedent.
(2) Gifts. — As for gift taxes imposed by § 31081 of this title, on January 31 of the year following the calendar year in which the gift was made, if the tax return is being filed by the donor, or on February 28 of the year following the calendar year in which the gift was made if the tax return is being filed by the person receiving the gift.
(b) Voluntary advance payment. — Any taxes imposed by this part may be paid, at the taxpayer’s choice, before the date prescribed for payment thereof.
(c) Advance payment when taxes are in jeopardy. — Advance payments when taxes are in jeopardy shall be governed by § 31131 of this title.
History —Jan. 31, 2011, No. 1, § 2051.06, retroactive to Jan. 1, 2011.