P.R. Laws tit. 13, § 30415
2019-02-20 00:00:00+00
Where, at any time, the power to revest in the grantor title, to any portion of the corpus of the trust is exercisable by:
(1) The grantor, either alone or together with any person not having a substantial adverse interest in the disposition of such portion of the corpus or the income therefrom, or
(2) by any person not having a substantial adverse interest in the disposition of such portion of the corpus or the income therefrom, then the income of such portion of the trust shall be included when computing the net income of the grantor.
History —Jan. 31, 2011, No. 1, § 1083.05, retroactive to Jan. 1, 2011.