Bank Accounts and Insurance of the Deceased in Puerto Rico
Without Hacienda's relevo, banks and insurers can release only part of the money. Here is how much, what happens with joint accounts and how a safe deposit box is opened.
Guides · 10 articles
The process
Step by step: first steps, the declaration of heirs, Hacienda's estate return and lien release, bank accounts, the Property Registry, the CRIM, dividing the estate, Social Security and taxes.
Declaration of Heirs (Declaratoria de Herederos) in Puerto Rico
When a person dies without a will, the declaration of heirs officially states who inherits. It can be done before a notary or in court, and here we explain both routes.
Dividing an Estate in Puerto Rico (Partition of Inheritance)
How an estate is divided among the heirs, by agreement before a notary, through an estate divider or in court, and what happens with the house and with lifetime gifts.
Puerto Rico Estate Information Return (SC 2800 C)
For deaths since 2018, no estate tax is paid, but the information return is still required. We explain who files it, when it is due and which attachments it needs.
First Steps After a Death in Puerto Rico
An ordered list of what to do in the first days and months, from the death certificate to the search for a will, with the deadlines you should not let slip by.
Hacienda Lien Release (Relevo) for an Estate in Puerto Rico
Hacienda's relevo cancels the lien on the deceased's property. Without it you cannot sell, divide or collect all the money. Here is how to get it in SURI.
Recording Inherited Property in the Registry and CRIM
How to put the deceased's house or land in the heirs' names at Puerto Rico's Property Registry, which documents are required and what you must report to the CRIM.
Social Security and Pensions After a Death in Puerto Rico
What to do about Social Security and pensions when a family member dies, the $255 one-time payment, survivor benefits and the payments that must be returned.
Taxes of the Estate in Puerto Rico
The income tax returns that follow a death, the tax basis of what you inherit and what happens with taxes when the heirs sell the house.
Vehicles, Stocks, Businesses and Other Assets of the Deceased
What to do with the car, stocks, brokerage account, business, firearms, pets and digital accounts of a person who died in Puerto Rico.
Calculators for this topic
See all →Deadlines after a death
Key due dates from the date of death: CRIM, Hacienda, Social Security and more.
Funds without the relevo
How much a bank or insurer may release before Hacienda's lien release.
