P.R. Laws tit. 16, § 625f
Contributions made by a spouse shall be deemed to be separate contributions, so that each spouse may be able to contribute up to the maximum amount allowed under this chapter. In the case of contributions made by a legally emancipated minor, the date of birth (DD/MM/YYYY) of the minor and proof of the public document attesting to such emancipation shall be stated in the payment instrument. Under this chapter, the ability of unemancipated minors to make contributions on their own or through an adult is not recognized. If the payment instrument fails to state the amount contributed by each contributor of those who share the same payment instrument, the Election Comptroller shall consider the sum of the corresponding limits to the type of contribution made by said contributors in order to determine any excess contribution. If it is determined that there is an excess contribution, the Election Comptroller shall adjudicate the amount of contribution by dividing the total amount of the excess contribution among the persons who share the payment instrument into equal parts.
History —Nov. 18, 2011, No. 222, § 6.006; renumbered as § 5.005 on Dec. 19, 2014, No. 233, § 25.