P.R. Laws tit. 32, § 1130
In addition to the homestead exempted by the Homestead Law, the following property belonging to an actual resident of this Commonwealth of Puerto Rico shall be likewise exempted from execution, except as herein otherwise provided:
(1) Chairs, tables, desks and books, to the value of one hundred (100) dollars, belonging to the judgment debtor.
(2) Necessary household, table and kitchen furniture belonging to the judgment debtor, including one sewing machine in actual use in the family, or belonging to a woman, and stove, furniture, beds, bedding and bedsteads, not exceeding in value two hundred (200) dollars, wearing apparel, hanging pictures, oil paintings and drawings, drawn or painted by any member of the family, and family portraits and their necessary frames, provisions actually provided for individual or family use sufficient for one month; one cow with her suckling calf, and one hog with her suckling pigs.
(3) The farming utensils or implements of husbandry of a farmer, not exceeding in value the sum of two hundred (200) dollars; also, two (2) oxen, or two (2) horses, or two (2) mules, and their harness, one cart or wagon, and food for such oxen, horses or mules for one month; also a water right not to exceed the amount of water used for the irrigation of lands actually cultivated by him; also, all seed, grain or vegetables actually provided, reserved on hand for the purpose of planting or sowing at any time within the ensuing six (6) months, not exceeding in value the sum of two hundred (200) dollars.
(4) Tools or implements of a mechanic or artisan necessary to carry on his trade, not exceeding in value the sum of three hundred (300) dollars; the notarial seal and records of a notary public; the instruments and chest of a surgeon, physician, surveyor, and dentist, necessary to the exercise of their profession, with their scientific and professional libraries; the law or professional libraries and office furniture of attorneys, counselors, physicians and judges, and the libraries of ministers of the gospel.
(4a) The motor vehicle considered under the Traffic Law of Puerto Rico, §§ 5001 et seq. of Title 9, as the working tool of its owner; but this exemption shall not be applicable with respect to the collection of debts in connection with the purchase or acquisition price of said vehicle, or incurred for the improvement or the repair thereof, or for fuel, parts or accessories therefor. As to the civil liability resulting from damages to a third person by said motor vehicle, the same shall be exempted from execution up to the sum of six thousand (6,000) dollars.
(5) The cabin or dwelling of a miner, not exceeding in value the sum of two hundred (200) dollars; also, his sluices, pipes, hose, windlass, derrick, cars, pumps, and tools, not exceeding in value two hundred (200) dollars; also, one saddle animal, and one pack animal, together with their saddles and equipments belonging to a miner actually engaged in prospecting, not exceeding in value one hundred (100) dollars.
(6) Two (2) oxen, two (2) horses, or two (2) mules, and their harness; and one cart, wagon, dray or truck by the use of which a cartman, drayman, truckman, huckster, peddler, hackman, teamster or other laborer habitually earns a living; and one horse with vehicle and harness, or other equipment used by a physician, surgeon or minister of the gospel, in making his professional visits, with food for such oxen, horses or mules for one month.
(7) Three-fourths (¾) of the earnings of the judgment debtor for personal services rendered at any time within thirty (30) days next preceding the levy of execution, or levy of attachment, when it appears by the debtor’s affidavit, or otherwise, that such earnings are necessary for the use of his family residing in this Commonwealth, supported wholly or in part by his labor.
(8) The shares held by a member of a homestead association duly incorporated, not exceeding in value five hundred (500) dollars, if the person holding the share is not the owner of a homestead under the laws of this Commonwealth.
(9) All moneys, benefits, privileges, or immunities accruing or in any manner growing out of any life insurance on the life of the debtor, when the beneficiary may be the spouse or legal representative of the insured, if the proceeds of the policy [are] to belong to the spouse or heir by law of such deceased debtor, and when they are not, to any amount represented by an annual premium not exceeding fifty (50) dollars.
(10) All fire engines, hooks and ladders, with the carts, trucks and carriages, hose, buckets, implements, and apparatus thereto appertaining, and all furniture and uniforms of any fire company or department organized under any law of this Commonwealth.
(11) All arms, uniforms, and accouterments required by law to be kept by any person; also one gun.
(12) All courthouses, jails, public offices, and buildings, schoolhouses, lots, grounds, and personal property appertaining thereto; the fixtures, furnitures, books, papers and appurtenances belonging and appertaining to the courthouse, jail, and public office belonging to any district of this Island, or for the use of schools, and all cemeteries, public squares, parks, and places, public buildings, town halls, markets, buildings for the use of fire departments and military organizations, and the lots and grounds thereto belonging and appertaining, owned or held by any town or incorporated city, or dedicated by such town or city to health, ornament, or public use, or for the use of any fire or military company organized under the laws of this Commonwealth. No article or species of property mentioned in this section is exempt from execution issued upon a judgment recovered for its price, or upon a mortgage thereon.
(13) All funds, possessions and properties of labor organizations shall likewise be exempt from attachment and execution when the attachment or execution orders are entered in actions arising from or as a result of or in connection with labor disputes, lockouts or strikes; and any attachment or execution orders entered in such actions shall be without any effect.
(14) Common iceboxes expressly designed and commercially known for home use; home-use kitchens; wash machines for home use whose cash price does not exceed two hundred (200) dollars; radio receiving sets whose cash price does not exceed one hundred (100) dollars; television sets for home use whose cash price does not exceed two hundred and fifty (250) dollars per unit, and electric irons for home use, are likewise exempted from attachment and execution.
History —Code Civil Proc., 1933, § 249; Apr. 30, 1946, No. 513, p. 1546; May 2, 1949, No. 159, p. 424; June 28, 1962, No. 113, p. 336, § 1; June 27, 1973, No. 3, p. 755, § 1.