Is the relevo the same as the estate return?

No. The return is what you file; the relevo is what Hacienda issues after reviewing it.

Do I need a relevo if there is a will?

Yes. The will replaces the declaratoria, not the relevo. The return and the relevo are required with or without a will.

What if the person died 20 years ago?

The return is filed late. More paperwork, but it is done every day. The attorney checks which law applies based on the date of death.

Can I request it myself through SURI?

You can, but the return has valuations and attachments that an attorney or accountant should prepare. One mistake costs months.

Does Hacienda charge for the relevo?

The relevo as a document has no separate charge; what may exist is estate tax depending on the date of death and the value of the estate. The attorney determines it on the return.

What do you do at this step?

We gather the documents, pull the CRIM certificate, coordinate with the attorney who files, advance the costs once an agreement is signed, and follow up until it comes out.

Inherited property in Puerto Rico

The Hacienda relevo for an inheritance: how to request it and why you cannot sell without it

The Hacienda relevo, officially the Certificación de Gravamen, is the document the Puerto Rico Treasury issues after processing the deceased's estate return (Planilla de Caudal Relicto). It is requested through SURI, Hacienda's online system, with the return, the death certificate, the list of assets and a CRIM property-tax certificate. Without the relevo, heirs cannot sell or record the house, and a Puerto Rico appeals court confirmed in 2024 that a sale without it is not valid.

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What exactly is the Hacienda relevo?

It is proof that Hacienda reviewed the estate and claims nothing against that property, or that what it claimed was paid. The notary needs it to authorize the deed of sale and the Registry needs it to record the heirs. It is issued per property, not per person.

Many people confuse it with the deceased's Hacienda debt certificate. They are different documents: the debt certificate says whether the person owed taxes; the relevo says the estate is clear to pass to the heirs. Both are required, and we coordinate both with the attorney.

How is it requested, step by step?

First the estate return is filed in SURI with the inventory of the deceased's assets and debts. Hacienda evaluates it and, if everything matches, issues the relevo inside the same system. Filing requires the death certificate, the declaratoria or the will, the appraisal or value of the house, and the CRIM certificate showing no property taxes are owed.

The return is due within 9 months of the death. If that has passed, it is filed late anyway; Hacienda may charge interest or penalties, and the attorney tells you what to expect.
A 3-month extension can be requested with form SC 2777 (6 months if you live outside Puerto Rico).
Since December 2018 everything is electronic through SURI. There is no physical line for this.
If the person died after 2017, in most cases there is no tax to pay, but the return and the relevo are required all the same.

What if the house owes CRIM?

Hacienda will not issue the relevo without the CRIM certificate, and CRIM will not certify while there is a balance. Two ways out: pay the debt or agree on a plan, or request a conditional relevo so the sale can happen and the debt is paid from the price at closing. The second is what we use when we buy.

Before making the offer we pull the CRIM statement. That way the number we give you already has the debt deducted and there are no surprises at the closing table.

How long does the relevo take?

It depends on Hacienda and on the return being complete the first time. When a document is missing, Hacienda requests the correction through SURI and the clock restarts. Nobody can promise you a fixed date, and be wary of anyone who does. What can be done is file complete and follow up every week.

This is where most inheritances stall for years. Rarely because it is hard: nobody follows up. When we buy the house, the follow-up is our job. We tell you every time the status changes.

Can I sell before I have the relevo?

You can sign the purchase agreement, but not the deed of sale. The Court of Appeals ruled in 2024 that a sale of inherited property without the relevo is not valid. That is why we sign a conditional agreement, advance the succession costs and close once the relevo exists.

If you are at this step and the attorney you had stopped answering, tell us. The part that is already done is reused; nothing starts from zero.

Frequently asked questions

Let's talk about the house

Tell us where the inheritance stands: whether there is a declaratoria, whether the return was filed, whether CRIM is owed. We tell you what is missing for the relevo.

Back to the full guide: selling an inherited house in Puerto Rico

More inheritance guides

Sources

This is not legal or tax advice. It is general information so you understand the process; the advice comes from the attorney-notary who takes part in the transaction. Last reviewed: October 15, 2026.