On June 30, 2026, the Departamento de Hacienda (Puerto Rico's Treasury Department, "Hacienda") published Carta Circular (Circular Letter) de Rentas Internas Núm. 26-13 (CC RI 26-13). It explains how the municipal IVU (the 1% portion of the sales and use tax that goes to the municipalities) is now filed and paid in SURI, Hacienda's online system. The legal basis is Ley 72-2025 (Act 72-2025), which amended Section 6080.14 of the Código de Rentas Internas (Internal Revenue Code of Puerto Rico) of 2011, and an agreement between Hacienda and the Corporación de Financiamiento Municipal (COFIM, the Municipal Finance Corporation).
For small merchants, the main change is that in most municipalities you no longer have to file two separate monthly returns. If you need to review the basics of the tax, read the IVU guide.
What changes and when
- July 1, 2026. Your Sales and Use account in SURI is automatically split into a State (Estatal) account and a Municipal account.
- August 1, 2026. The Municipal account is activated and the return for the July period is published.
- July 2026 period. This is the first return in the new format. It was due Thursday, August 20, 2026.
The new version of Form SC 2915 (Monthly IVU and Import Tax Return) can be filed only electronically in SURI. It has three new schedules: Schedule 7 (sales by municipality), Schedule 8 (use of inventory and self-consumption) and Schedule 9 (reconciliation of tangible personal property sales and exempt sales at the municipal level). For the monthly process, see the monthly IVU return.
Participating and non-participating municipalities
Participating (73 municipalities). You file once in SURI, from the State account. The circular letter says no separate monthly return will be filed with COFIM or with those municipalities, and you do not have to send them a copy.
Non-participating (5). Bayamón, Carolina, Guaynabo, Mayagüez and San Juan. SURI does not calculate the municipal IVU for locations there. You keep filing and paying that municipal IVU directly with the municipality, although those sales are also reported on the SURI return for state purposes.
If you open a new location, you first have to add it to your Registro de Comerciantes (merchant registration) from the State account in SURI. If it is not registered, you will not be able to report its sales. See merchant registration.
How to pay
- State and municipal IVU payments are made separately and only electronically in SURI. In-person payments are not accepted at Hacienda or at the participating municipalities.
- The municipal IVU appears as a single debt (line 14(e) of the return). You cannot choose which municipality to pay.
- A partial payment is divided proportionally among the municipalities.
- Unpaid balances generate interest, surcharges and penalties, and they may appear on your debt certification (Form SC 6096). Read about interest and surcharges and Hacienda certifications.
Periods before July 2026
Municipal IVU returns, amendments, credits and adjustments for June 2026 or earlier are still handled with COFIM or the municipality. SURI does not accept them, and Hacienda says it has no authority to recognize municipal IVU credits.
Frequently asked questions
What do I do if I have stores in Ponce and in San Juan?
The circular letter includes that example. You file one return in SURI that includes both locations, you pay the Ponce municipal IVU in SURI, and you pay the San Juan municipal IVU directly to the Municipality of San Juan.
Can I keep using my usual import template?
You can use the data import template ("Return Template"), but Hacienda warns that it must be the most recent version. Older versions can cause errors.
Whom do I call if I have questions?
Hacienda says you can send a message from SURI or call (787) 622-0123. For payment matters, call (787) 620-2323, option 2. More options are in how to contact Hacienda.
Did the municipal license tax change?
No. CC RI 26-13 deals only with the municipal IVU. The patente municipal (municipal license tax) follows its own process with each municipality. See the municipal license tax.
Sources
- Departamento de Hacienda, "Carta Circular de Rentas Internas Núm. 26-13 (CC RI 26-13)". hacienda.pr.gov
- Departamento de Hacienda, "CC RI 26-13: Integración del IVU Municipal en SURI y nueva Planilla Mensual de IVU" (PDF). hacienda.pr.gov
- Departamento de Hacienda, "Planilla Mensual de Impuesto sobre Ventas y Uso y sobre Importaciones (julio 2026 en adelante)". hacienda.pr.gov
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.
