P.R. Laws tit. 13, § 30253
(a) Requirement to file return. — Any fiduciary, except for trustees appointed by law who only hold part of the assets of an individual, shall file a sworn return on behalf of any of the following individuals, estates or trusts on whose behalf he/she is acting. Such return shall specifically state the items of gross income thereof and the deductions and credits allowed under this part and any other information prescribed by the Secretary through regulations for the purpose of complying with the provisions of this part:
(1) Any individual whose gross income for a taxable year is over five thousand dollars ($5,000) if he/she is a single taxpayer or a married taxpayer filing a joint return, or whose gross income is over two thousand five hundred dollars ($2,500) if he/she is a married individual and files a separate return;
(2) any estate whose gross income for a taxable year is one thousand three hundred dollars ($1,300) or over;
(3) any trust whose net income for a taxable year is one hundred dollars ($100) or over, or whose gross income for a taxable year is one thousand three hundred dollars ($1,300) or over without taking into account the amount of net income, and
(4) any estate or trust whose beneficiaries were nonresident individuals.
(b) Joint fiduciaries. — Under such regulations as the Secretary may prescribe, a return filed by one of two or more joint fiduciaries shall constitute sufficient compliance with the above requirement. Such fiduciary shall swear:
(1) That he/she has sufficient knowledge of the affairs of the individual, the estate or the trust on behalf of which he/she is filing a return, which knowledge enables him/her to file, and
(2) that the return to the best of his/her knowledge and understanding is true and accurate.
(c) Law applicable to fiduciaries. — Any fiduciary required by this part to file a return shall be subject to all of the provisions of this part that apply to individuals.
(d) Responsibility of the fiduciaries. — Any executor, receiver, proxy or assignee, or any other person who knowingly pays any amount due by the person or the estate on behalf of which he/she acts, except for the taxes that shall be prioritized by law, before payment to the Government of Puerto Rico of the tax imposed by this part is made, due by such person or estate, shall pay personally and with his/her assets the tax due imposed by this part or such part thereof that appears payable and unpaid.
History —Jan. 31, 2011, No. 1, § 1061.13, retroactive to Jan. 1, 2011.