P.R. Laws tit. 10, § 4090
(a) Should any law or regulation require a specific document to be retained or stored, the requirement shall be met by retaining an electronic document that:
(1) Accurately reflects the information contained in the document, and
(2) remains accessible for the term required to all persons with the right to do so under the law or regulation in question on a medium that allows the electronic document to be reproduced accurately, whether transmitted or printed, for future reference.
(b) The requirement to retain a document pursuant to subsection (a) of this section shall not apply to information whose exclusive purpose is to facilitate that the document be sent, communicated or received.
(c) A person may contract another to retain or store an electronic document, provided that he/she meets the requirements in subsection (a) of this section.
(d) Should any law require that a specific document be retained in its original state, or provide specific consequences in case such document is not presented or retained in its original state, said law shall be satisfied by an electronic document retained in accordance with subsection (a) of this section.
(e) If any law requires that any check be retained, such requirement shall be met by retaining an electronic document that contains the information on the front and back of the check, pursuant to subsection (a) of this section.
(f) A document retained in electronic document format in accordance with subsection (a) of this section shall satisfy any law that requires a person to retain a specific document for evidentiary purposes, audits or other similar purposes, unless a law approved after the date of effectiveness of this act specifically prohibits the use of electronic documents for such purposes.
(g) This section does not prohibit the establishment by any government entity of additional requirements for retaining documents, subject to the jurisdiction of such entity.
History —Aug. 8, 2006, No. 148, § 11.