P.R. Laws tit. 4, § 851
(1) On each original document or instrument, entered by a notary for its official registration, and copies thereof, there shall be affixed and cancelled internal revenue stamps of the following values or denominations:
(a) When the consideration involved in said document does not exceed two hundred fifty dollars ($250), fifty cents (50¢) for the original, and twenty cents (20¢) for each copy.
(b) When the consideration involved exceeds two hundred fifty dollars ($250), and does not exceed five hundred dollars ($500), one dollar ($1) for the original, and fifty cents (50¢) for each copy.
(c) When the consideration involved exceeds five hundred dollars ($500), and does not exceed one thousand dollars ($1,000), two dollars ($2) for the original, and one dollar ($1) for each copy.
(d) When the consideration involved exceeds one thousand dollars ($1,000) and does not exceed five thousand dollars ($5,000), two dollars ($2) for the first one thousand dollars ($1,000), and an additional fifty cents (50¢) for each thousand dollars or fraction thereof, for the original, and one dollar ($1) for the first one thousand dollars ($1,000) and an additional twenty cents (20¢) for each thousand dollars or fraction thereof, for each copy.
(e) When the consideration involved exceeds five thousand dollars ($5,000), two (2) dollars for the first one thousand dollars ($1,000), and an additional dollar for each thousand dollars or fraction thereof, for the original; and one dollar ($1) for the first thousand dollars ($1,000) and an additional fifty cents (50¢) for each thousand dollars or fraction thereof, for each copy.
Also, Provided, That the provisions of this section shall not apply to those deeds whereby the Conservation Trust of Puerto Rico, as the latter has been established and is operated pursuant to the provisions of Deed Number of January 23, 1970, executed by Notary Public Luis F. Sánchez Vilella and the Puerto Rico Science, Technology and Research Trust established through public deed granted by the Secretary of Economic Development and Commerce and the President of the University of Puerto Rico as trustors, acquire, assign, encumber or transfer assets related to the purpose for which said Trusts were established and organized.
(2) In addition to the collection of fees established in subsection (1), on each deed of sale, sale and mortgage document, judicial sales deed, mortgage deed or cancellation document that shall be entered, and for each copy thereof, five-dollar ($5) stamps, adopted and issued by the Legal Aid Society, shall be affixed and cancelled for the original and two-dollar-and-fifty-cents ($2.50) stamps for every copy, when the total sum of the document ranges between twenty-five thousand dollars ($25,000) and fifty thousand dollars ($50,000). If the total sum of the document exceeds fifty thousand dollars ($50,000), additional five-dollar ($5) stamps shall be affixed and cancelled for every original and two-dollar-and-fifty-cents ($2.50) stamps for every copy, for every additional fifty thousand dollars ($50,000) or fraction thereof. The obligation to cancel stamps in favor of the Legal Aid Society shall be waived in those cases in which the total amount is less than twenty-five thousand dollars ($25,000), or when the obligation to cancel Internal Revenue stamps and notary fees is exempt by law. The Secretary of the Treasury is hereby authorized to adopt and issue electronic stamps in favor of the Legal Aid Society which shall serve the purposes established in this section and to sell the same pursuant to the provisions of §§ 896-899 of this title.
History —May 12, 1943, No. 101, p. 278, § 2; Aug. 12, 1982, No. 5, p. 223, § 1; Aug. 18, 2004, No. 214, § 15; Sept. 2, 2004, No. 244, § 1, eff. 30 days after Sept. 2, 2004; Oct. 31, 2011, No. 215, § 1.