P.R. Laws tit. 16, § 627b
(1) Expenditures amounting to one thousand dollars ($1,000).
(a) Initial report.— Any natural or juridical person or committee that contracts, within twenty (20) days or less before the election, to make independent expenditures which, in the aggregate, exceed one thousand dollars ($1,000), shall file a report within twenty-four (24) hours after having made or contracted to make such expenditures, whichever is earlier.
(b) Additional reports.— After any person or political action committee has filed the report required in clause (a) of this subsection, an additional report shall be filed within twenty-four (24) hours each time the person makes or contracts to make an independent expenditure that exceeds by itself or in the aggregate an additional one thousand dollars ($1,000).
(c) These reports shall be separate and independent from any other required report.
(2) Expenditures amounting to five thousand dollars ($5,000).
(a) Initial report.— Any natural or juridical person or committee that, at any time on or before the twentieth (20 th) day before the election, contracts to make independent expenditures which, in the aggregate, exceed five thousand dollars ($5,000), shall file a report within forty-eight (48) hours after having made or contracted to make such expenditure.
(b) Additional reports.— After any natural or juridical person or committee has filed the report required in the above paragraph, an additional report shall be filed within forty-eight (48) hours every time such person makes or contracts to make an independent expenditure that, by itself or in the aggregate, amounts to an additional five thousand dollars ($5,000).
(c) These reports shall be separate and independent from any other required report.
(3) Place of filing and content of independent expenditure reports.— The reports required by this section shall be filed with the Office of the Secretary of the Election Comptroller, and shall contain:
(a) The name, address, and telephone number of the person who made or shall make the expenditure, as well as the name, address, and telephone number of any person who shares or dwells at the address of the person who made or shall make the expenditure, and of related organizations, and also the name, address, and telephone number of the guardian or guardians of the accounting records and books of the person who made or shall make the expenditure;
(b) the address of the main place of business of the person who made or shall make the expenditure, if other than a natural person;
(c) the amount and date of each expenditure in excess of two hundred dollars ($200);
(d) the election, referendum, plebiscite or consultation to which the expenditure corresponds and, if applicable, the names of the candidates identified or to be identified, as well as the office he/she is running for, and
(e) the names and addresses of all the donors and contributors who contributed an amount that totals or exceeds one thousand dollars ($1,000), whether by itself or in the aggregate.
History —Nov. 18, 2011, No. 222, § 8.002; July 3, 2012, No. 135, § 21; renumbered as § 7.002 and amended on Dec. 19, 2014, No. 233, § 48.