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Puerto Rico Releases Informative Electronic Filing Specifications for 2026

Jesse Rooney
October 30, 2026

La Hacienda, the tax authority of Puerto Rico, has released its electronic filing specifications for 2026 informative returns, the territory’s equivalent of tax-information forms.

The specifications make no changes to the filing process.  The document does provide specifications for form 480.7H, new for 2026.  Some minor changes were made to the specifications for forms 80.6D, 480.7C, 480.E, 480.7F, 480.5, and 480.PA.

To review the specifications, please follow this link.

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Author

Jesse Rooney

Jesse Rooney is regulatory counsel for Sovos. His research focuses on tax information reporting. He is a member of the Massachusetts bar.
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