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DO YOU RENT A PROPERTY FOR LESS THAN 90 DAYS TO TOURISTS OR OUT OF TOWN VISITORS?

If so, you are subject to the dispositions of Act Num. 272 of September 9, 2003 known as the Room Occupancy Tax Law.

Whenever you rent your property on a short-term basis (less than 90 consecutive days), you must charge your guests a room occupancy tax equal to 7% of the room’s rate and submit it to the Puerto Rico Tourism Company (PRTC).

As part of the requirements of Act 272, you must register as an innkeeper and request and innkeeper ID number from PRTC. You can obtain the registration at the Puerto Rico Tourism Company’s Tax Division office located in Old San Juan.

You can submit your completed form by:


Fax:
(787) 721-3183

Postal Address:
PO Box 9024000
San Juan, PR 00902-4000

Personally at the Tax Division office
Tanca St. #500 Ochoa Building, Third Floor, Old San Juan

Now you can also register online: roomtax.prtourism.com

The following properties are subject to the room occupancy tax:

  • Studios
  • Apartments
  • Homes
  • Villas
  • Other short-term (less than 90 consecutive days) rental properties

How to submit your tax

After registering as an innkeeper, and collecting the room tax, you must submit a Monthly Tax Declaration by or prior to the 10th day of the following month after.

The Room Occupancy Tax monthly declarations can be submitted at any Scotiabank Puerto Rico branch, at the Puerto Rico Tourism Company’s Tax Division, or online at: https://roomtax.prtourism.com. You can also submit it by postal mail to:

Puerto Rico Tourism Company
Room Tax Division

PO Box 9024000
San Juan, PR 00902-4000

If owners fail to comply with the Monthly Tax Declarations or the payment corresponding to the Room Occupancy Tax, they can be subject to penalties, administrative fines and the permanent revocation of promotional benefits and concessions of economic incentives, if any, provided by the Puerto Rico Tourism Company.

Those who do not comply with the dispositions of Act Num. 272 could face fines of $500 for each day of infraction, up to a maximum of $25,000, amount that must be paid as part of the taxes in addition to any other penalty, late fees or interests applicable as stipulated by the law.

For more information about the Room Occupancy Tax Cannon and the dispositions of Act 272 of September 9, 2003, please call (787) 289-1716, (787) 289-1717, (787) 289-1718.