Inherited property in Puerto Rico
Sell the inherited house in Puerto Rico from the States, without flying down
Yes, you can sell from Florida, New York, Texas or any state without getting on a plane. You sign a power of attorney before a notary in your state, get it apostilled, and with that power the attorney-notary in Puerto Rico signs the declaratoria, the estate return and the deed for you. What changes for a non-resident seller is the withholding: the buyer must withhold 15% of the price and deposit it with Hacienda, and that money can be claimed back after closing if there was no gain.
How do I sign if I am in the States?
With a power of attorney. You sign it before a notary public in your state, get it apostilled at that state's Secretary of State and send it to Puerto Rico. The power says what the person you name can sign: the declaratoria petition, the estate return, the deed of sale.
A badly drafted power of attorney is the number one cause of delays with diaspora heirs: it says "sell" but not "appear in the declaratoria," and it has to be done over. That is why the attorney-notary on the transaction drafts or reviews it before you sign.
What is the 15% withholding and when does it apply?
When the seller is not a Puerto Rico resident, Hacienda requires the buyer to withhold 15% of the sale price and deposit it in the seller's name as an advance on the tax on the gain. It applies to each non-resident heir on their share. It works as a deposit on account, not as a separate tax.
The requirement is in Hacienda's guidance for non-resident sellers (link under Sources). At closing, the notary deducts it from the money you receive and deposits it. We give you the receipt.
How do I get the 15% back?
After closing, a return is filed with Hacienda that calculates the real gain: sale price minus the value of the house in the estate minus expenses. If there was no gain, or the tax is less than what was withheld, Hacienda refunds the difference. The attorney or an accountant prepares it; we give you every closing document.
There is also the option of asking Hacienda, before closing, to authorize a lower withholding when you can show the gain will be small. It does not always come through in time; the attorney tells you whether it is worth trying in your case.
Is the estate-return deadline different if I live away?
The deadline is the same: 9 months from the death. What changes is the extension: a resident can request 3 months with form SC 2777; if you live outside Puerto Rico, you can request 6. If the deadline already passed, it is filed late anyway, and the attorney explains what to expect.
The whole return and relevo process is in our guide the Hacienda relevo: how to request it. And if there are several siblings split between the island and the States, see multiple heirs.
What does a remote closing with you look like?
We email you the offer with the breakdown. If you accept, you sign the purchase agreement electronically. We prepare the power of attorney, you get it apostilled, and the attorney-notary signs the deed on the island. The money reaches you by wire on closing day, with the withholding receipt. If you want to come and sign in person, that works too.
If the house is closed up and nobody has seen it in years, we do the visit and send you a video. We do not ask you to clean, remove anything or travel to show it.
Frequently asked questions
Let's talk about the house
Tell us which state you live in, the town the house is in and whose name it is in. We email you the offer and the signing plan.
Sources
- Puerto Rico Treasury: requirements for non-resident sellers (withholding)
- Puerto Rico Treasury: steps to request the relevo
- Puerto Rico Treasury: estate return (Planilla de Caudal Relicto)
- Court of Appeals, KLAN202301023 (2024): sale without the relevo is not valid
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.