Hacienda Circular 26-10 provides for automatic calculation of relief for 2025 after the return is processed, separately from any tax refund. Access to the SURI link for entering a bank account is not an eligibility decision.
The taxpayer must have filed on time, including permitted extensions, and resided in Puerto Rico throughout 2025. Net taxable income must not exceed 150,000 dollars after the additional deduction for eligible dependants. Taxpayers who elected optional tax, those subject to alternative basic tax and those using the specific calculation for back pay are excluded.
Two successive examinations emerge from this description. The first concerns access to the scheme, based on residence, filing and tax regime; the second concerns Hacienda's calculation result. A taxpayer may meet some personal conditions without receiving a positive payment. Explaining an expected amount therefore requires starting with the return actually processed and dependants taken into account, rather than applying to the household an average derived from announced payments.
The difference resulting from the new calculation must be positive for a payment to arise. The additional deduction and any allocation of it depend on the dependants and the parents' filing method. These elements and Hacienda's adjustments still need to be checked: neither bank registration nor announcement of a payment batch guarantees an individual amount.