P.R. Laws tit. 13, § 31011
2019-02-20 00:00:00+00
(a) A tax is hereby imposed on the transfer of the taxable estate, assessed pursuant to § 31031 of this title, of any Puerto Rico decedent, as defined in § 30041 of this title, who dies after December 31, 2010.
(b) The tax imposed by this section shall be ten percent (10%) of the amount of the taxable decedent’s estate.
(c) The tax to be paid on the transfer of the taxable estate of any decedent who was a Puerto Rico resident shall be equal to the tax assessed, pursuant to subsections (b) of this section, minus the credits provided in §§ 31041, 31042 and 31044 of this title.
History —Jan. 31, 2011, No. 1, § 2021.01, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 124.