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Financial statements audits
Financial statement audits
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Compliance audits
Compliance audits
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Compilations and reviews
Compilations and audit
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Agreed-upon procedures
Agreed-upon procedures
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Corporate and business tax
Our trusted teams can prepare corporate tax files and ruling requests, support you with deferrals, accounting procedures and legitimate tax benefits.
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International tax
Our teams have in-depth knowledge of the relationship between domestic and international tax laws.
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Tax compliance
Business Tax
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Individual taxes
Individual taxes
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Estate and succession planning
Estate and succession planning
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Global mobility services
Through our global organisation of member firms, we support both companies and individuals, providing insightful solutions to minimise the tax burden for both parties.
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Sales and use tax and indirect taxes
SUT/ VAT & indirect taxes
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Tax incentives program
Tax incentives program
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Transfer Pricing Study
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
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Business consulting
Our business consulting services can help you improve your operational performance and productivity, adding value throughout your growth life cycle.
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Forensic and investigative services
At Grant Thornton, we have a wealth of knowledge in forensic services and can support you with issues such as dispute resolution, fraud and insurance claims.
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Fraud and investigations
The commercial landscape is changing fast. An ever more regulated environment means organizations today must adopt stringent governance and compliance processes. As business has become global, organizations need to adapt to deal with multi-jurisdictional investigations, litigation, and dispute resolution, address the threat of cyber-attack and at the same time protect the organization’s value.
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Dispute resolutions
Our independent experts are experienced in advising on civil and criminal matters involving contract breaches, partnership disputes, auditor negligence, shareholder disputes and company valuations, disputes for corporates, the public sector and individuals. We act in all forms of dispute resolution, including litigation, arbitration, and mediation.
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Business risk services
We can help you identify, understand and manage potential risks to safeguard your business and comply with regulatory requirements.
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Internal audit
We work with our clients to assess their corporate level risk, identify areas of greatest risk and develop appropriate work plans and audit programs to mitigate these risks.
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Service organization reports
As a service organization, you know how important it is to produce a report for your customers and their auditors that instills confidence and enhances their trust in your services. Grant Thornton Advisory professionals can help you determine which report(s) will satisfy your customers’ needs and provide relevant information to your customers and customers’ auditors that will be a business benefit to you.
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Transactional advisory services
Transactions are significant events in the life of a business – a successful deal that can have a lasting impact on the future shape of the organizations involved. Because the stakes are high for both buyers and sellers, experience, determination and pragmatism are required to bring deals safely through to conclusion.
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Mergers and acquisitions
Globalization and company growth ambitions are driving an increase in M&A activity worldwide as businesses look to establish a footprint in countries beyond their own. Even within their own regions, many businesses feel the pressure to acquire in order to establish a strategic presence in new markets, such as those being created by rapid technological innovation.
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Valuations
We can support you throughout the transaction process – helping achieve the best possible outcome at the point of the transaction and in the longer term.
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Recovery and reorganization
We provide a wide range of services to recovery and reorganisation professionals, companies and their stakeholders.
¿Quiénes tienen que radicar la planilla de contribución sobre ingresos?
Cuando comienza la temporada contributiva, una de las preguntas más comunes que nos hacen los individuos es si tienen o no requisito de preparación de planilla. La regla general es que todo contribuyente con ingreso bruto neto de exenciones que exceda cero debe radicar una planilla de contribución sobre ingresos. Sin embargo, puede haber circunstancias donde aun cuando no haya generado ingresos necesite preparar una planilla.
Los siguientes individuos deben radicar una planilla de contribución sobre ingresos para el periodo 2020:
Primero, todo individuo residente o no residente de Puerto Rico —ya sea contribuyente individual o casado— tiene la obligación de rendir una planilla de contribución sobre ingresos cuando el ingreso bruto neto de exenciones sea mayor de cero. Sin embargo, si la contribución es pagada en su totalidad en el origen, no necesita radicar. Además, los individuos cuyo ingreso neto tributable para la contribución básica alterna —contribución adicional con la que a veces no contamos al entrar en ciertas transacciones— sea $25,000 o más deberán rendir una planilla.
Segundo, los individuos no residentes de Puerto Rico durante todo el año, o parte del año contributivo, tienen la obligación de rendir planilla de contribución sobre ingresos cuando tienen ingreso bruto de fuentes de Puerto Rico. Para determinar el ingreso bruto no se consideran los ingresos exentos. Si la contribución es pagada en su totalidad en el origen, no necesita radicar.
Tercero, en el caso de contribuyentes casados, si radican en conjunto, se considera el ingreso de ambos para determinar el requisito de radicación. Los contribuyentes casados que radican por separado hacen este análisis a nivel de cada contribuyente.
Tanto el gobierno federal como el gobierno de Puerto Rico emitieron pagos de subsidio o estímulos durante el año contributivo 2020 a consecuencia del covid-19. Estas ayudas se consideran exclusiones de ingreso, por lo que no se incluyen al momento de determinar el ingreso bruto para el análisis de requisito de radicación de planilla. Sin embargo, si tuviese que radicar una planilla por otras razones, estas ayudas deben reportarse en el Anejo IE, el cual recoge los ingresos excluidos y exentos.
Aun cuando no hubiese generado ingresos durante el año pueden haber razones para preparar una planilla de contribución sobre ingresos:
Primero, en el caso de aquellos individuos que no recibieron o recibieron incompletos la ayuda del Pago de Impacto Económico a raíz del covid-19, pueden preparar una planilla para reconciliar o reclamar el crédito como reintegro en su planilla 2020.
Segundo, además puede preparar una planilla para reconocer el Crédito de la Oportunidad Americana para el año actual o retroactivamente para los periodos 2018 y 2019.
Tercero, si genera pérdidas en sus negocios para propósito de arrastrar las mismas a los años futuros.
Cuarto, si genera pérdidas en la venta de activos de capital para propósitos de arrastrar las mismas a los años futuros.
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![Ali Díaz]()
Ali Díaz Ali is a tax partner with over seventeen years of experience in public accounting.View Profile
