Hacienda year-end worksheet (480.6A / 480.6SP)

If your business is in Puerto Rico, Hacienda expects informative returns every February for what you paid out the year before: Form 480.6A for rents you collected on behalf of owners, and Form 480.6SP for services you paid vendors. Habitia gives you the totals, the data-quality checks, and the reconciliation summary so you can file through SURI in minutes. It does not file for you.

Open Reports → Financial and scroll to Hacienda year-end worksheet. Pick the year.

Note: This is a worksheet, not a return. Hacienda only accepts returns created inside SURI, and SURI generates the copies you give to owners and vendors. Habitia’s job is to have every figure ready so entering them takes minutes.

What the numbers are

Owners — rents collected on their behalf (today’s Form 480.6A) — the gross rent and fees collected on each owner’s behalf during the calendar year, before your management fee. Same figure as the 1099-MISC table and the “Rent share” lines on owner statements.
Vendors — services paid (today’s Form 480.6SP) — every settled expense payment recorded against the vendor that year. Payments still processing don’t count.
Withheld — the tax you actually deducted from the vendor’s payments and recorded in the Tax withheld at source field on each expense. This is a fact from your payments, not a calculation.
Reconciliation summary — vendors grouped the way the annual reconciliation statement (today’s 480.6SP.2) asks: individuals vs. corporations and pass-through entities, and vendors on whose payments tax was withheld vs. was not. When a threshold is entered, only vendors at or above it count, because those are the forms the statement summarises. The groups carry descriptive labels, not line numbers; your accountant maps each group onto the current year’s form and reassigns any vendor whose legal status differs from what was done.

The threshold is yours to enter

Hacienda sets the dollar amount at or above which a payee needs a return, and it can change it. Habitia does not carry that figure. You (or your accountant) enter it once per tax year under Settings → Organization → Year-end tax reporting → Reporting thresholds by tax year, in the Puerto Rico column. The worksheet then shows a ≥ amount column and counts the payees at or above it; rows below it are shown anyway. A year with no entry uses the latest earlier year you entered, so you only type a new number when the rule moves.

If no threshold has been entered for the year, the worksheet says so, lists every payee and flags none. Nothing is hidden; the judgment is left to your accountant.

The coverage check

A box at the top of the worksheet says what would otherwise escape it, from facts on your records: settled expense payments that have no vendor on the row (they are on no payee’s line; set the vendor on the payment), and vendor records that look like one payee entered twice, by the same Tax ID or the same name, so one person’s total is split across two lines. Merge or correct them on the Vendors page before filing. The same box appears on the 1099 worksheet and in both PDFs.

What this worksheet deliberately does not do

Habitia does not compute what you should have withheld, and it holds no tax rules of its own: the withholding-at-source rates, the annual exemption, the effect of a Relevo, the reporting threshold and the form line numbers change by law and by circular letter, and a worksheet that hard-coded any of them would be wrong the year the rule moved. So there is no “statutory” column and no “exposure”: you see what was paid and what was withheld, and your accountant applies the rule in force for the year. If they conclude you should have withheld and did not, that is a conversation between you and them, not a number Habitia prints.

Two more limits to keep in mind:

Only payments recorded in Habitia are here. What you pay for your own business outside the platform (your Habitia subscription, your accountant, software, office costs) is not on this sheet unless you logged it as an expense. If you want those in your books, record them on the Payments page with no property attached; categories such as Professional fees, Software and Office & admin exist for that.
Vendor payments are not classified as services or goods. Every settled expense payment to a vendor is listed. If some are for materials rather than services, your accountant excludes them.

Depositing the withheld tax

If you withhold, the money you kept back belongs to Hacienda until you deposit it. Habitia keeps that straight in the books and on the report:

When you record an expense with a Tax withheld at source amount, the journal entry books the gross expense, credits the bank for the net paid to the vendor, and credits 2350 Withholding Payable — Hacienda for the difference. The owner’s statement shows the gross cost, as it should.
When you deposit through SURI, record it in the Deposits to Hacienda box on the report: amount, date, and the SURI confirmation. Habitia posts the deposit against 2350, so the account’s balance is always what you’ve withheld but not yet sent.
The box shows the three numbers your accountant reconciles on the annual reconciliation: withheld on payments, deposited, and not yet deposited. Voiding a deposit reverses its entry.

When the owner pays the vendor directly

Sometimes the owner wires the roofer themselves and you only coordinated the job. Record that expense on the Payments page with Paid by = the property owner. Habitia then:

posts nothing to your books and deducts nothing from the owner’s balance, since none of your cash moved;
lists it on the owner’s statement as Paid by owner, for the record, without netting it against their rent;
leaves it out of your 480.6SP, because you were not the payer.

Those payments, together with the management fees each owner paid you, appear in a separate section on the Reports page: Owner-side 480.6SP — what owners paid for services. That is the hand-off sheet for each owner’s accountant: payee, Tax ID, amount, and, when you have entered a threshold for the year, whether it reaches it. Those forms are the owner’s to file, not yours, and whether they must file depends on whether their rental activity counts as a trade or business.

Which organizations see this report

Only organizations whose tax jurisdiction is Puerto Rico. Set it under Settings → Organization → Year-end tax reporting; when it’s left on automatic, an address in PR turns it on. A US-mainland organization sees the 1099 report only. A Puerto Rico organization sees both, since payees on the mainland still get a 1099.

Set up your owners and vendors first

One field drives the classification. Fill it in before year end, not in February.

Entity type on the owner (Owners → edit) and on the vendor (Vendors → edit): Individual or Corporation / LLC / partnership. The rents return is written for individuals, so an owner marked as a corporation shows a confirm with your accountant check. For vendors, the entity type picks the reconciliation group.

Habitia does not keep vendors’ withholding-relief certificates (Relevo de Retención). Your accountant applies them, together with the rates, when deciding what to withhold; Habitia only records the amount you did withhold on each payment.

The Check column lists everything the accountant will ask about: missing Tax ID, missing address, entity type not set.

Exporting

CSV per table — includes every column, ready to map onto SURI’s bulk-upload template (SURI → Descargas → Modelos de Formulario).
PDF — one document with both tables and the reconciliation, via the PDF button next to the year picker. Hand it to your accountant.

How the real returns get filed

Everything happens inside SURI, Hacienda’s online system, under your business’s own login:

Open the informative-returns section for the tax year and pick the form: 480.6A for owners, 480.6SP for vendors.
Enter the payees, either one by one (payer block, payee name, Tax ID, address, amount, and for the 480.6SP the amount withheld) or by uploading Hacienda’s own Excel template (SURI → Descargas → Modelos de Formulario, up to 2,000 forms per type). This worksheet’s CSV is what you paste or type from.
Submit. SURI validates the batch and assigns an electronic filing confirmation number. Only now do the returns exist.
SURI generates the PDFs, each carrying that number. Download them and deliver one to each owner and vendor — those are the official copies.
If you withheld tax during the year, file the annual reconciliation (today’s 480.6SP.2) the same way, mapping the worksheet’s groups onto its lines. The deposits themselves were made through SURI month by month; the Deposits to Hacienda box on the worksheet is your record of them.

Corrections are filed in SURI as amended returns. Hacienda publishes the deadline each year (historically the end of February); confirm it with your accountant.

What Habitia does NOT do

It doesn’t print the forms. Hacienda’s own PDFs say “no utilice para rendir” — only SURI-generated copies are valid, and SURI produces the payee copies when you file.
It doesn’t upload to SURI or file anything.
It doesn’t deposit or remit the withheld tax. The withheld figures are what you recorded; the deposits themselves happen in SURI.
It isn’t tax advice. Whether a payment is reportable, on which form, and above which amount is your accountant’s call.
It doesn’t carry tax figures. Thresholds are entered by you per year; rates, exemptions, form numbers and deadlines are not in the software at all, so a change in the rules never waits for a software update.

Filing is electronic through SURI, in the February following the tax year, with copies delivered to each payee. See also the year-end 1099 worksheet for the federal side.

Note: If you enabled owner-balance tracking partway through the year, the report warns you — owner totals before that date aren’t included. Cross-check with Owner statements for the full year.