P.R. Laws tit. 13, § 33079
(a) If the taxes owed, of which payment is demanded after completing bankruptcy or receivership proceedings, as provided in § 33004 of this title, are not fully paid within ten (10) days from the date of notice and demand by the Secretary, interest on such amount as part of the unpaid amount of the claim shall be accrued and charged, at an annual rate of ten percent (10%), from the date of notice and requirement to the date the same is paid.
(b) Furthermore, the following surcharges shall be charged from the date of such notice and demand:
(1) By reason of tardiness in payment of thirty (30) days or less, no surcharge shall be charged;
(2) by reason of tardiness in payment over thirty (30) days, but not to exceed sixty (60) days, five percent (5%) of the unpaid amount, or
(3) by reason of tardiness in payment over sixty (60) days, ten percent (10%) of the unpaid amount.
(c) Notwithstanding the provisions of subsection (b) of this section, the Secretary shall be empowered to reduce, commute, or exempt any taxpayer from paying any surcharge imposed under subsection (b) 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 or 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, § 6030.09, retroactive to Jan. 1, 2011.