Ten Costly Mistakes Airbnb Owners Make in Puerto Rico
And what to do instead, agency by agency.
By Ernesto C. Martínez Rosa, CPA, MBA · September 23, 2026
Running an Airbnb in Puerto Rico means answering to five different authorities: the Tourism Company, Hacienda, your municipality, CRIM, and your own condominium association. After years of helping short-term rental owners get compliant, these are the ten mistakes we see most often — and exactly what to do instead.
Puerto Rico Tourism Company
Room taxThe two mistakes we see most often
The mistake
Renting without registering as a hotelier
What to do instead
Register with the Puerto Rico Tourism Company and get your hotelier ID number before your first guest arrives.
The mistake
Never posting the bond, or letting it expire
What to do instead
Post the required bond and keep it active at all times. Ask the Tourism Company for the amount that applies to you.
The mistake
Skipping the monthly return because Airbnb collects the tax
What to do instead
File the room tax return by the 10th of every month, even with Airbnb-only bookings or no bookings at all.
The mistake
Not charging room tax on direct or other-platform bookings
What to do instead
Collect and pay the room tax on every stay that Airbnb did not process.
The mistake
Leaving cleaning fees out of the room tax
What to do instead
Include every fee charged for the stay, such as cleaning fees, in the taxable amount.
Puerto Rico Department of Treasury
HaciendaThe mistake
Treating Airbnb income as tax-exempt
What to do instead
Report it on your income tax return. The long-term rental exemption under Act 132-2010 does not cover short-term rentals.
The mistake
Paying cleaners and managers without checking withholding rules
What to do instead
Confirm with Hacienda whether you must withhold income tax and file informative returns for those payments.
Your municipality
Municipal licenseThe mistake
Operating without a municipal license (patente municipal)
What to do instead
Get the license and file the yearly volume of business declaration with your town's finance office.
Municipal Revenue Collection Center
CRIMThe mistake
Keeping the principal residence exemption on a rental
What to do instead
Update the property's status with CRIM when your home becomes a short-term rental.
Your condominium or association
Community rulesThe mistake
Listing the property without reading the community rules
What to do instead
Read the master deed and bylaws first. A Tourism Company registration does not override them.
Frequently asked questions
Do I still file the monthly room tax return if Airbnb collects the tax for me?+
Yes. Airbnb's collection agreement with the Tourism Company does not replace your filing duty. You must file the room tax return by the 10th of every month, even in months with no bookings.
Are cleaning fees subject to the room tax?+
Yes. Fees charged for the stay, such as cleaning fees, are part of the taxable amount and must be included when computing the room tax.
Is my Airbnb income exempt under Act 132-2010?+
No. The Act 132-2010 exemption covers long-term residential rentals. Short-term rentals are excluded, so the income must be reported on your Puerto Rico income tax return.
Can I keep the CRIM principal residence exemption if I rent my home on Airbnb?+
No. When your home becomes a short-term rental, you must update the property's status with CRIM. Keeping the exemption on a rental property can result in back taxes and penalties.
Does registering with the Tourism Company override my condominium's rules?+
No. A Tourism Company registration does not override your master deed or bylaws. Review the community rules before listing the property.
We keep your short-term rental compliant
We register you with the Puerto Rico Tourism Company, file your monthly room tax returns, and prepare your income tax returns. Initial consultations are free.
General information only; not tax advice for your specific situation.
Related reading: Airbnb Taxes in Puerto Rico: A Host's Compliance Guide