Documents Needed for an Inheritance in Puerto Rico

Gathering paperwork is one of the most tiring parts of an inheritance. This page groups the documents by step, so you can complete one folder at a time. Not every case needs everything: a family with only one bank account will not go through the Registro de la Propiedad (Property Registry).

A tip before you start: request several certified copies of the death certificate and of the birth and marriage certificates. The declaration of heirs, Hacienda, the bank and the notary often ask for the same document, and each may keep a copy. Keep in mind that Puerto Rico documents and government forms are in Spanish.

1. Documents to identify the heirs

These documents prove who the causante was (the deceased person whose estate it is) and who their relatives are. They are the foundation of the declaratoria de herederos (declaration of heirs). Under the rules for a declaration of heirs before a notary, they are submitted as certified copies:

• The deceased's death certificate.
• Marriage certificate; or the death certificate of a spouse who died earlier; or the divorce judgment, as applicable.
• Birth certificates of the heirs.
• Death certificates of children or others called to inherit who died before the deceased, if their descendants will inherit in their place.
• The deed or resolution of refusal, if any heir renounced the inheritance.
• If there is a will, a certified copy issued by the notary who executed it.

If you are not sure who inherits, see who inherits without a will.

2. ODIN will certificate

The Oficina de Inspección de Notarías (ODIN, the Office of Notarial Inspection, which keeps the wills registry) certifies whether the person executed a will before a notary. To request it you need:

• Form OAT-1572, "Solicitud de Certificación Acreditativa o Negativa de Testamento" (request for a certificate confirming or denying the existence of a will; the form is in Spanish).
• An internal revenue stamp of $5.00, code 5120, either a scanned physical stamp or a digital one.
• A copy of the death certificate.
• A photo ID of the person making the request.

Since August 2024, the request can be sent by email to certificacionestestamentos@poderjudicial.pr, in PDF or JPEG, with a maximum of 5 documents of 1 MB each. It can also be delivered in person or by postal mail. Details in the ODIN will search certificate.

To find out whether a declaration of heirs has already been made before a notary, there is also the certificate from the Registro de Asuntos No Contenciosos (registry of non-contentious matters), requested with Form OAT-1656 and a $5 stamp.

3. Declaration of heirs before a notary

In addition to the documents from steps 1 and 2 (in particular, the certificate stating that no will exists, the certificación negativa de testamento), the notario (in Puerto Rico a notary is an attorney) will ask you for a sworn statement with:

• that the deceased died without a will and that the searches were made;
• the names by which the deceased was known;
• the heirs and their spouses;
• the deceased's last domicile;
• that no known heir was left out and that the deceased did not have or adopt any other children.

If there are heirs who are minors or legally incapacitated, the notary notifies the Ministerio Público (prosecutor's office) and waits 30 days. If the heirs are siblings or other collateral relatives and the property is worth more than $5,000, a public notice (edicto) must be published. See declaration of heirs.

4. Form SC 2800 C and Hacienda's relevo

For deaths since 2018, the estate information return (Planilla Informativa de Caudal Relicto, Modelo SC 2800 C) is filed in SURI (Hacienda's online system). The person who files it (the "Administrator") registers in SURI with their own account; no account is opened in the deceased's name. The attachments required by the instructions are:

• Proof of payment of the fee ($25 for the relevo), which is now paid in SURI.
• Debt certification (Modelo SC 6096) from the Departamento de Hacienda ("Hacienda", Puerto Rico's Treasury), covering all tax types, including the IVU (sales and use tax).
• CRIM certification of taxable values from the CRIM (Municipal Revenue Collection Center), in the deceased's name and by cadastral number, showing no debt through the fiscal year in which the return is filed.
• Death certificate.
• Will (with the date and the notary) or declaration of heirs (with the case number or the number of the notarial record), as applicable.
• Modelo SC 2655, "Acta de Apertura de Caja de Seguridad" (safe deposit box opening record), if there was a safe deposit box.

To fill out Schedule A (Anejo A), you will need, for each asset: a description with its identifier (cadastral number, account number, license plate), how the deceased acquired it, whether it was separate or community property, what percentage belonged to the deceased and its tax basis. Appraisals are not required.

If you need more time, the extension is requested with Modelo SC 2777, which requires the estate's employer identification number (EIN). If there is a disputed tax debt, the conditional relevo requires a bond on Modelo SC 6020. See the estate information return and Hacienda's lien release.

5. Bank, credit union or brokerage

Each institution has its own requirements. In general, have on hand:

• Death certificate.
• Declaration of heirs or will, with the ODIN certificate.
• ID for each heir who signs.
• The relevo (Hacienda's lien release, formally the Certificación de Cancelación de Gravamen), to receive more than $15,000 or 25% of the funds, whichever is greater.

To open a safe deposit box, a Hacienda representative must be present. Schedule the appointment with the bank and then write to citaaperturacaja@hacienda.pr.gov with the deceased's name and Social Security number, the date of death, the bank, the box number and the date and time of the appointment. See bank accounts of the deceased and the funds released without relevo calculator.

6. Property Registry

• Will or declaration of heirs.
• An Instancia (a written petition to the Registry), if those documents do not describe the properties.
• The deceased's title must be recorded before the heirs can be recorded.
• To record each heir's specific share: a deed of partition and award (escritura de partición y adjudicación) signed by everyone, or a final court resolution.
• Hacienda's relevo, to record a partition or a sale.
• For a bequest of real estate: a deed of payment of the bequest, the will, the ODIN certificate, the death certificate and Hacienda's certification regarding the relevo.
• CRIM taxes paid up to date: the Registry will not record awards or partitions with unpaid overdue taxes.

See recording inherited property.

7. CRIM

• Notice of change of owner within 30 days of the acquisition. It can be done on the MI CRIM portal, under the "Cambio de dueño" (change of owner) option; the portal is in Spanish. Confirm with the CRIM which documents it will ask for.
• Homestead exemption: an heir who lives in the house and does not have an exemption on another property can apply for it. A surviving spouse who was already an owner and continues to live there keeps it without a new application.

8. Social Security

• The one-time payment of $255 must be requested within 2 years, online through my Social Security or by calling 1-800-772-1213.
• It helps to have on hand the deceased's Social Security number and your own, and the death certificate.
• Usually, the funeral home notifies Social Security of the death.

See Social Security and pensions after a death.

9. Selling the inherited house

• Everything from step 6: declaration of heirs or will, relevo, inheritance rights recorded.
• CRIM certification showing no debt.
• The signature of all the heirs, in person or through a power of attorney.
• The deed by which the deceased bought the house and receipts for improvements: for deaths since 2018, the heir keeps the deceased's tax basis, and those papers help calculate the gain.

See selling an inherited house.

10. Heirs who live outside Puerto Rico

• A power of attorney in favor of a trusted person in Puerto Rico.
• If the power of attorney is signed before a notary outside Puerto Rico, it must be protocolized in Puerto Rico (incorporated into a Puerto Rico notary's official record). Ask your notary whether you need an apostille or another authentication.
• The return and the relevo are handled online in SURI. If the administrator is outside Puerto Rico, the extension can be up to 6 months.

See heirs living outside Puerto Rico.

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.