P.R. Laws tit. 13, § 33076
(a) Interest and surcharges. —
(1) As for amounts collected in § 33003(f) of this title, interest shall be charged together with such amount and as part of the taxes, at an annual rate of ten percent (10%) on such amount, from the date of notice concerning the assessment in § 33003(a) of this title to the date of notice and demand in § 33003(f) of this title.
(2) If the amount included in the notice and demand by the Secretary in § 33003(f) of this title is not fully paid within ten (10) days following the date of such notice and demand, then interest on the unpaid amount shall be charged as part of the taxes, at an annual rate of ten percent (10%), from the date of such notice and demand to the date the same is paid.
(3) Except in cases in which, in § 33003(d) of this title, a stay in the collection of the deficiency has been obtained, the following surcharges shall also be charged from the date of notice and demand by the Secretary:
(A) For tardiness in payment of thirty (30) days or less, there shall be no surcharge;
(B) for tardiness in payment over thirty (30) days, but not to exceed sixty (60) days, five percent (5%) of the unpaid amount, or
(C) for tardiness in payment over sixty (60) days, ten percent (10%) of the unpaid amount.
(b) Notwithstanding the provisions of clauses (1), (2), and (3) of subsection (a) of this section, the Secretary shall be empowered to reduce, commute, or exempt any taxpayer from payment of any surcharge imposed under clauses (1), (2), and (3) of subsection (a) of this section when, at the judgment of such official, the cases in question so warrant or such action would best serve the public interest, or when such official deems such reduction, commutation, or exemption to be necessary or convenient to meet the ends and purposes of this Code or any regulation thereunder. This power shall be in effect until June 30, 2012, although the same may be extended for one (1) additional year by the Legislative Assembly by request of the Secretary of the Treasury.
History —Jan. 31, 2011, No. 1, § 6030.06, retroactive to Jan. 1, 2011.