Hacienda and CRIM Debt and Filing Certifications

Sooner or later, someone will ask your business to prove that it is current on its taxes. It could be the bank reviewing a loan, an agency that is about to hire you, the municipality renewing a permit, or the buyer of your business. The way to prove it is with the certifications issued by the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") and the CRIM (Centro de Recaudación de Ingresos Municipales, the Municipal Revenue Collection Center).

This guide explains which ones exist, how to request them and what to do if something unexpected shows up.

Hacienda's certifications

According to the Hacienda Virtual page, the Debt Certification (Certificación de Deuda) and the Filing Certification (Certificación de Radicación) are available only through SURI (Hacienda's online system).

Certification of Filed Returns

This shows whether you filed the returns you were required to file with Hacienda. It is the one people usually request to show that you meet the filing requirement, even if you have no balance due. If you are missing a return for any year, the certification will show it.

Debt Certification

This shows whether you have tax debts with Hacienda. Many people call it a "negativa de deuda" (a no-debt certificate) when it comes back with no balance. According to Carta Circular de Rentas Internas Núm. 26-13 (Internal Revenue Circular Letter No. 26-13), the form is Form SC 6096.

What is new in 2026. Since the July 2026 period, municipal IVU (sales and use tax) debts in the 73 municipalities that integrated their IVU into SURI are also part of Hacienda's Debt Certification. Section 6080.14(a)(7) of the Código de Rentas Internas (Internal Revenue Code of Puerto Rico) allows those debts to appear on the certification, and Circular Letter 26-13 confirms it. One important detail: if a municipality gives you a credit or adjustment for periods before July 2026, that adjustment is handled between you and the municipality and does not reduce the balance shown in SURI or on the certification.

IVU-specific certifications

In 2017, Hacienda began issuing through SURI, free of charge, the IVU Debt Certification (Form SC 2927 A) and the IVU Certification of Filed Returns (Form SC 2942 A). If a process specifically asks for proof of IVU compliance, ask whether they accept the general certification or need the IVU one.

Why you are asked for them

In its 2017 announcement, Hacienda said that electronically issued certifications are just as valid as those stamped at its offices, and are evidence that must be accepted for a merchant's dealings with private businesses, agencies, municipalities, public corporations and government institutions. Some common uses:

• Loans and financing.
• Contracts and bids with agencies, public corporations and municipalities.
• Permits and licenses, new or renewed.
• Buying or selling a business, so the buyer can see whether there are debts.
• Incentive applications, such as Act 60 decrees.

Each entity decides which certifications it asks for and how recent they must be. Ask before you request them so you do not have to request them twice.

How to get them in SURI

1. Log in to SURI (suri.hacienda.pr.gov) with your username and password. If you are an entity, someone with access to the business account, or your authorized representative, must do it.
2. Find the option to request certificates in your account and choose the type of certification.
3. Review the information and submit the request.
4. Download and print the document when it is available.

Verification. Electronic certifications have control codes, such as the "ID de Contribuyente" (Taxpayer ID) and the "ID de Correspondencia" (Correspondence ID), that let anyone verify in SURI whether Hacienda issued the document and whether the information is correct. This protects against fraud, so whoever receives your certification can check it without calling Hacienda.

If the certification shows a debt

Do not panic. First check where it comes from. Some common causes:

• An unfiled IVU return, or one paid late, with interest and surcharges. Read monthly IVU return.
• A payment applied to the wrong period or account. In SURI you can choose between a period payment and a payment on account. A mistake there can leave a period with a balance.
• A partial payment of the municipal IVU, which SURI spreads across all the municipalities on the return, leaving a balance due.
• A deficiency (deficiencia) notified by Hacienda that was not addressed. See Hacienda notices.

Your options depend on the case: pay, correct how a payment was applied, amend a return, request a payment plan or dispute the debt. If the debt is old, you may want to read about tax debts and the statute of limitations.

CRIM certifications

The CRIM administers the real and personal property tax. According to its portal, from your online account you can get:

• Account statement.
• Certification of values, which shows the assessed value of your properties.
• All-concepts certification (certificación por todos los conceptos), which summarizes your standing with the CRIM.
• Certification of a filed personal property return, which is important for businesses. See personal property tax.

The CRIM portal also lets you validate electronic certifications, look up debts and file the personal property return or its extension. If you have property tax debts, read CRIM debts.

Other certifications you may be asked for

Depending on the process, you may also be asked for proof that you are current with the patente municipal (municipal license tax), which you request from each municipality's finance department, or with your employer obligations before the Departamento del Trabajo (Department of Labor). See municipal license tax and employer obligations.

787TAX is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the CRIM or the IRS. This page is general information, not tax or legal advice. Example figures are hypothetical. Found an error? Tell us.