P.R. Laws tit. 13, § 30419
(a) Inclusion in gross income. — There shall be included in the gross income of a spouse legally separated under a decree of divorce, or of separate maintenance (or who is separated from his/her spouse under a valid written separation agreement) or of a spouse who, by reason of being separated from his/her spouse is required, in accordance with the provisions of § 30241 of this title, to file a separate return, the amount of income of any trust that such spouse is entitled to receive and which, except for the provisions of this section, would be includable in the gross income of the other spouse. This amount shall not, despite §§ 30415 and 30416 of this title or any other provision of this part, be includable in the gross income of such other spouse. This subsection shall not apply to that part of any such income from the trust which the terms of the decree of divorce or of separate maintenance or the valid written separation agreement or trust instrument or any agreement between the parties appearing in a notarized document, in case of separation, fix, in terms of an amount of money from a portion of such income, as a sum which is payable for the support of minor children of said spouse. For purposes of this subsection, in the event that such income is less than the amount specified in the decree, in the trust instrument or in the agreement, as the case may be, such income shall be considered a payment for such support to the extent of the sum paid for these purposes.
(b) Spouse considered as beneficiary. — For purposes of computing the net income of the estate or trust and the net income of the spouse to whom § 30112 of this title or subsection (a) of this section refers, said spouse shall be considered as the beneficiary specified in this subchapter. A payment in accordance with § 30112 of this title to any part of which the provisions of this subchapter are applicable shall be included in the gross income of the beneficiary in the taxable year in which said part of the payment must be included according to this subchapter.
History —Jan. 31, 2011, No. 1, § 1083.09, retroactive to Jan. 1, 2011.