P.R. Laws tit. 13, § 32125
(a) In general. — A person who has paid the sales tax or has had the same improperly collected or has overpaid the same, may request, in writing, a refund thereof from the Secretary within the term and pursuant to the procedures established by the Secretary.
(b) Application for refund. — A refund of the sales tax that has been improperly paid or collected or paid in excess may not be claimed in any of the sales tax returns. The Secretary shall issue the appropriate form to claim the refund. The right to receive any refund under the provisions of this section is nontransferable, except to a successor entity in a corporate reorganization, to the executor, [administrator], receiver, trustee in case of bankruptcy, or assignee in an insolvency procedure, of the person entitled to the refund.
(c) No refund whatsoever may be claimed unless the Secretary is presented with a sworn application within the period established to claim a refund of the tax paid or improperly collected, or paid in excess, pursuant to §§ 33001 et seq. of this title. The application for refund shall include at least the following information:
(1) The name and address of the person claiming the refund;
(2) a description of each taxable item;
(3) copies of the sales invoices of the taxable items object of the refund claim, and
(4) a detailed explanation of the reason to claim the refund.
(d) When the Secretary approves an application for refund, or when he/she determines motu proprio that the taxpayer has made an improper payment or an overpayment, he/she shall credit the amount that corresponds to the refund to any tax debt of the taxpayer. Any amount that remains from the total of the tax overpaid or improperly paid in those cases whereby the taxpayer has no outstanding tax debt whatsoever must be returned to the taxpayer.
(e) A total or partial denial of an application for refund must be notified in the form and manner provided in §§ 33001 et seq. of this title.
(f) When the Secretary concludes that a refund has been erroneously paid, he/she may reconsider the case and re-determine the tax denying the refund and notifying the taxpayer of a deficiency in the form and pursuant to the procedure established in §§ 33001 et seq. of this title.
(g) Should the application for refund be denied in whole or in part, the taxpayer may initiate the procedure provided in §§ 33001 et seq. of this title.
History —Jan. 31, 2011, No. 1, § 4050.05, retroactive to Jan. 1, 2011.