The Puerto Rico Department of the Treasury announced the dates for tax-free back-to-school shopping, exempt from the Sales and Use Tax (IVU). The first period will start on Friday, July 17, 2026, at 12:00 a.m. and end on Saturday, July 18, 2026, at 11:59 p.m. The second period will begin on Friday, January 8, 2027, at 12:00 a.m. and conclude on Saturday, January 9, 2027, at 11:59 p.m.
The exemption includes the sale of school uniforms, instructional materials, music and art supplies, and other school materials. Additionally, purchases made through payment plans, gift cards, certificates, vouchers, or online will also be exempt if the final payment and delivery are made during the exemption period. It is worth noting that books are exempt from IVU year-round.
The Treasury Department issued a circular letter with the details of the exemption.