P.R. Laws tit. 10, § 1087
2019-02-20 00:00:00+00
Merchants and their heirs or successors shall preserve the books, telegrams and correspondence of their business in general for the entire period which it may continue in existence, and until five years after the liquidation of all their commercial transactions and business.
Documents which specially relate to certain acts or transactions may be rendered useless or destroyed after the time of the limitation of the actions which could be brought by virtue thereof has elapsed, unless some question referring to the same directly or indirectly is pending, in which case they must be kept until the conclusion thereof.
History —Commerce Code, 1932, § 42.