There aren't really any consequences for not filing a Puerto Rican return - other than you lose the money. The with holding from your 480.6C was sent to the Puerto Rican government. If you want that money back - whatever portion isn't actually owed to the Puerto Rican government - you have to file a Puerto Rican tax return regardless of what your Puerto Rican advisors say just like @DianeW777
But Americans choose to not file tax returns in Puerto Rico all the time. It's why they with hold the taxes. Means that you can't skip out on the bill.
You can just add the income from the 480.6C to your US tax return and call it a day. But by doing so you are paying taxes on the same income twice as well as giving up a deduction for taxes paid to a foreign government.
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