After a death, some steps have fixed deadlines and others do not. This calculator brings together, in one place, the deadlines that matter most often in Puerto Rico, starting from the date of death.
Use the list to see what comes first and what can wait.
How this calculator works
You enter the date of death. You can check two boxes: "the heirs or the administrator live outside Puerto Rico" and "there is a handwritten will." The calculator shows calendar dates. When it adds months, it uses the same day number in the final month; if that month does not have that day (for example, the 31st), it uses the last day of the month. It does not move dates that fall on a weekend or a holiday.
Which code applies. If the death happened before November 28, 2020, the inheritance is governed by the Civil Code of 1930; if it happened on that day or later, by the Código Civil de Puerto Rico de 2020 (2020 Civil Code) (Arts. 1816 and 1820). See 2020 Civil Code vs. the 1930 Code.
Change-of-owner notice to CRIM: 30 days. Anyone who acquires a property, including by inheritance, must notify CRIM (Municipal Revenue Collection Center) within 30 days of the acquisition (Art. 7.052 of the Código Municipal, the Municipal Code). In an inheritance, the transfer happens at the death: accepting the inheritance takes effect retroactively to the opening of the sucesión (the estate) (Art. 1572). That is why the calculator counts the 30 days from the date of death, as a conservative reference.
Estate information return (Planilla Informativa de Caudal Relicto, Modelo SC 2800 C): 12 months. For deaths since 2018, the return is due 12 months after the death (CRI Sec. 2051.01(e)). It is filed in SURI (Hacienda's online system). Some older pages of the Departamento de Hacienda ("Hacienda", Puerto Rico's Treasury) still say 9 months: that was the earlier deadline.
Extension (Modelo SC 2777): 3 or 6 more months. The calculator adds 3 months to the return's due date. If you checked that the heirs or the administrator are outside Puerto Rico, it adds 6 months (Sec. 2051.03). The extension must be requested before the original deadline expires.
The deceased's final income tax return (Formulario 482): April 15 of the following year. It covers income up to the death and is due on the regular filing date for that year. The calculator shows April 15; if that falls on a weekend, Hacienda usually moves the date, so check its calendar.
Social Security lump-sum payment ($255): 2 years. The spouse, or eligible children if there is no spouse, must apply within 2 years of the death.
Handwritten will (testamento ológrafo, if you checked the box). Whoever has it must present it to the court or to a notario (in Puerto Rico a notary is an attorney) within 30 days of learning of the death (Art. 1653). The calculator counts those 30 days from the date of death; if you found out later, count from that day. In addition, the will expires if it is not presented for adveración within 5 years of the death (Art. 1654). Adveración is the procedure that confirms the handwriting and signature belong to the person who made the will.
Federal Form 706-NA: 9 months. This applies only if the causante (the deceased person whose estate it is) was a U.S. citizen solely through his or her connection to Puerto Rico and had assets located in the United States (for example, shares of U.S. corporations) worth more than $60,000. It is due 9 months after the death (IRC Sec. 6075). See estates with property in the U.S..
Doña Carmen died on March 14, 2026. Her son Luis, who lives in Orlando, will be the administrator, and the family found a handwritten will. The calculator shows:
| Step | Deadline |
|---|---|
| Applicable code | 2020 Civil Code |
| Notice to CRIM (reference) | April 13, 2026 |
| Present the handwritten will (if the death was learned of that day) | April 13, 2026 |
| Form 706-NA, if it applies | December 14, 2026 |
| SC 2800 C return | March 14, 2027 |
| With SC 2777 extension (outside Puerto Rico, 6 months) | September 14, 2027 |
| Doña Carmen's final return (Formulario 482) | April 15, 2027 |
| Social Security lump-sum payment | March 14, 2028 |
| Expiration of the handwritten will if not presented | March 14, 2031 |
March 14, 2027 falls on a Sunday. The calculator does not move the date: the prudent thing is to file earlier.
What the calculator does not take into account
- Deaths before 2018. For deaths before January 1, 2018, the estate return was a different form (for example, SC 2800 B) and the deadline was 9 months. See the estate information return.
- Weekends and holidays. Do not assume a deadline is extended.
- Deadlines that run from a different moment, such as a formal demand to accept or refuse the inheritance (interpelación) or the start of the executor's (albacea's) term.
- The estate's income tax return (Formulario 480.8), which is filed every year if the estate has gross income of more than $1,300. See taxes of the estate.
- Other benefits and pensions, such as survivor benefits or government retirement (Retiro).
- Citizens born outside Puerto Rico. If the causante was a U.S. citizen by birth in a state, the federal form would be Form 706, which in 2026 is generally needed only if the gross estate, plus certain gifts, exceeds $15,000,000.
Related guides
- First steps after a death
- Hacienda's lien release (relevo)
- Handwritten will
- Social Security and pensions after a death
- Recording inherited property
- Heirs living outside Puerto Rico
Frequently asked questions
What happens if we missed the deadline for the estate information return?
File it as soon as possible. For deaths since 2018 the return is informational and no tax is owed, but without it you cannot get the relevo (Hacienda's lien release, formally the Certificación de Cancelación de Gravamen), which is needed to sell, divide or record assets. Willfully failing to file on time can be a misdemeanor.
Is there a deadline for the declaration of heirs or the division of the estate?
There is no fixed deadline; the partición (division of the estate) can be requested at any time (Art. 1775). But Hacienda's return asks you to attach the will or the declaratoria de herederos (declaration of heirs), so it helps to start early.
Is the notice to CRIM the same as recording the house?
No. The notice to CRIM makes sure the property tax bills reach the new owners. Recording in the Registro de la Propiedad (Property Registry) is a separate step, and to record a division of the estate or a sale you need Hacienda's relevo.
Sources
- Código de Rentas Internas de Puerto Rico de 2011, Secs. 2021.01(d), 2051.01(e) y 2051.03, compilación OGP. bvirtualogp.pr.gov
- Departamento de Hacienda, Instrucciones del Modelo SC 2777 (prórroga). hacienda.pr.gov
- Código Municipal de Puerto Rico (Ley 107-2020), Art. 7.052. lexjuris.com
- Código Civil de Puerto Rico de 2020, Arts. 1572, 1653–1654, 1816 y 1820. bvirtualogp.pr.gov
- Social Security Administration, "Lump-sum death payment". ssa.gov
- IRS, Instructions for Form 706-NA. irs.gov
- Departamento de Hacienda, Folleto de Instrucciones Planilla de Individuos 2025. hacienda.pr.gov
CaudalRelicto.com is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the courts or any government agency. This page is general information, not legal advice from an attorney who knows your case. Names and figures in examples are hypothetical. Found an error? Tell us.
