Internal Revenue Code (Puerto Rico)

The term "Contribuyente" in the context of the Puerto Rico Internal Revenue Code (Código de Rentas Internas de Puerto Rico) refers to a taxpayer. This encompasses any individual, corporation, partnership, trust, estate, or other entity legally obligated to pay taxes to the Puerto Rico Department of Treasury (Departamento de Hacienda de Puerto Rico). The specific tax obligations of a contribuyente depend on their legal structure, income sources, and other relevant factors. Determining who constitutes a "contribuyente" is crucial for compliance with various tax laws and regulations, including those related to income tax (Impuesto sobre la Renta), sales and use tax (Impuesto sobre Ventas y Uso), property tax (Impuesto sobre la Propiedad), and other levies. The Department of Hacienda maintains comprehensive resources and guidance to assist contribuyentes in understanding their obligations and fulfilling their tax responsibilities. Failure to comply with tax laws as a contribuyente can result in penalties and legal repercussions. Further information regarding specific tax liabilities for different types of contribuyentes can be found in the official publications of the Department of Hacienda, including the Código de Rentas Internas and associated regulations.