Sooner or later, almost every family that inherits in Puerto Rico hears the same phrase: "That can't be done without Hacienda's relevo." The notary asks for it for the sale, the bank to release the money and the Registry to record the property. This guide explains what that document is, how to get it and what to do if there are debts with Hacienda, the Departamento de Hacienda (Puerto Rico's Treasury).
What the relevo is
When a person dies, the law places a lien on all the property in his or her estate. A lien is a legal charge that secures payment of a debt. In this case, it guarantees the Government of Puerto Rico payment of any tax the causante (the deceased person whose estate it is) owed: income tax, sales and use tax (IVU), property taxes owed to CRIM (Municipal Revenue Collection Center) and others (Section 2054.01(a)).
For deaths since 2018, that lien exists even if those debts do not appear on the return.
The relevo (Hacienda's lien release) is the document that cancels that lien. Its official name is Certificado de Cancelación de Gravamen (Certificate of Lien Cancellation) (Section 2054.02(a)). In practice it is also called the "relevo de caudal relicto" (estate lien release).
The lien has no expiration date in the law: it lasts until it is canceled. Do not rely on anyone who tells you it "expires on its own" after a certain number of years.
What cannot be done without the relevo
Section 2054.05 of the Código de Rentas Internas (Internal Revenue Code) is what explains why the relevo is so important. Without it:
- Courts: no court approves a division, sale or foreclosure of estate property unless the corresponding tax is deposited.
- Notaries: no notario (in Puerto Rico a notary is an attorney) authorizes a division, distribution, sale, assignment or mortgage of that property. Notaries can only certify documents executed before the death.
- Registro de la Propiedad (Property Registry): no registrar records those documents. To record a bequest of real estate, Hacienda's certificate is also required (Ley 210-2015, Art. 132).
- Banks, cooperatives and brokerage firms: they cannot release to the heirs more than $15,000 or 25% of the funds, whichever is greater, including joint accounts.
- Insurers: they cannot pay more than $5,000 or 40% of the policy's total value, whichever is greater.
- Safe deposit boxes: the bank cannot allow them to be opened without a Hacienda representative.
In addition, an administrator who disposes of property without the relevo is personally liable for the tax attributable to it (Section 2021.02(b)).
The limits for banks and insurers are explained with examples in bank accounts of the deceased.
How to get it in SURI
There is no separate form to request the relevo. You request it by checking the type of request on the first page of the Planilla Informativa de Caudal Relicto (estate information return) (Modelo SC 2800 C), which is filed in SURI (Hacienda's online system). SURI is in Spanish.
- Gather the attachments. Hacienda's debt certification (Modelo SC 6096), CRIM's certification of no debt, the death certificate, the will or the declaratoria de herederos (declaration of heirs) and, if applicable, the record of the opening of the safe deposit box (Modelo SC 2655).
- File the return in SURI as the estate's administrator and check the request for the relevo.
- Pay the fees electronically.
- Check the Correspondence (Correspondencia) tab. SURI processes the filing in one or two business days. That notice confirms it was received, not that it was approved.
- Download the relevo under Correspondence, in "Ver Correspondencias" (View Correspondence), when Hacienda issues it.
For deaths since 2018, the law says the relevo is issued "immediately" once the return is filed with evidence that there are no debts. If Hacienda cannot issue it, it must explain the reasons (Sections 2051.01(e) and 2054.02(d)).
Validating a relevo. Anyone, even without an account, can verify in SURI that a relevo is authentic using the option "Validar un certificado o licencia" (Validate a certificate or license). Buyers and notaries use it.
What it costs
According to the Code and Hacienda:
| Item | Fee |
|---|---|
| Relevo (Certificado de Cancelación de Gravamen) | $25 |
| Conditional relevo | $25 |
| Conditional authorization | $25 |
| Each copy | $5 |
If you request a conditional relevo and also a conditional authorization, you pay the $25 twice. An amended return that adds property can trigger the charge again. The Code allows Hacienda to waive fees for electronic filings; confirm the amount in SURI at the time you pay.
Marisol requests her father's relevo and two additional copies to give to the bank and the notary. She pays $25 for the relevo and $5 for each copy: $35 in total.
If the deceased owed Hacienda or CRIM
The ordinary relevo is issued only if the causante had no tax debts. For Hacienda, that includes debts under a payment plan with Hacienda or CRIM, and the taxes of a corporation, partnership or limited liability company in which the causante held more than 80%.
If there are debts, there are two alternatives.
Conditional relevo: when the debt is in dispute
If the debt is under administrative or judicial review, you can request a Certificado de Cancelación de Gravamen Condicionado (Conditional Certificate of Lien Cancellation) (Section 2054.02(f)). It requires a bond of 125% of the disputed debt, including principal, interest, surcharges and penalties. The bond must be issued by an insurer authorized in Puerto Rico, on Modelo SC 6020.
Hacienda claims a total of $8,000 from Don Héctor's estate, including principal, interest and surcharges, and the family is disputing it. For the conditional relevo they would need a $10,000 bond, which is 125% of $8,000.
Conditional authorization: selling to pay
If the family needs to sell or finance a property to pay the debt, it can request a Conditional Authorization (Autorización Condicionada) (Section 2054.02(b)). The property that remains subject to the lien must be worth at least twice the debt still unpaid, and the money from the sale goes to Hacienda.
If the debt is with CRIM, it also has to be resolved: the return requires a CRIM certification of no debt, and the Código Municipal (Municipal Code) prohibits recording an allotment or division of the estate while property taxes remain unpaid (Art. 7.063). See debts of the deceased.
After the relevo
With the relevo, the sucesión (the group of heirs) can:
- collect the rest of the money from banks and insurers;
- carry out the partición (division of the estate) before a notary;
- record the inherited property in the Registry;
- sell an inherited house.
Frequently asked questions
How long does the relevo take?
For deaths since 2018, the law says it is issued immediately if the return is complete and there are no debts. SURI processes the filing in one or two business days. If an attachment is missing, the process stops until it is completed.
Is it true the return is due in nine months?
That deadline belongs to the earlier system. For deaths since January 1, 2018, the information return is due in 12 months (Section 2051.01(e)). Some Hacienda pages have not been updated.
Do I need a relevo if the death was many years ago?
Yes, if one was never obtained. The lien is not canceled just by the passage of time. For deaths before 2018 the forms and rules are different, and the law gives Hacienda up to 30 days to issue the relevo for a complete return.
Is a relevo needed to transfer a car?
The vehicle is included in Schedule A (Anejo A) of the return. We could not confirm in an official source what DTOP (Puerto Rico's Department of Transportation and Public Works) requires to transfer it by inheritance. See vehicles and other assets and confirm with CESCO (the driver and vehicle services center).
Sources
- Código de Rentas Internas de Puerto Rico de 2011, Secciones 2021.02, 2051.01, 2054.01, 2054.02, 2054.03 y 2054.05. bvirtualogp.pr.gov
- Departamento de Hacienda, Determinación Administrativa 18-09. hacienda.pr.gov
- Departamento de Hacienda, Carta Circular de Rentas Internas 18-19 (SURI, caudal relicto). hacienda.pr.gov
- Departamento de Hacienda, instrucciones del Modelo SC 2800 C (Rev. 10 may 18). hacienda.pr.gov
- Ley 210-2015, Ley del Registro de la Propiedad Inmobiliaria, Art. 132. lexjuris.com
- Código Municipal de Puerto Rico (Ley 107-2020), Art. 7.063. lexjuris.com
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.
