P.R. Laws tit. 13, § 31012
(a) General rule. — Any tax imposed by this chapter shall be paid to the Secretary by the executor, who shall be responsible for said tax, subject to the provisions of subsection (b), even if he/she does not come to hold of the property included or includible in the gross decedent’s estate. If the executor were to be relieved by the Secretary of his/her responsibility under this part, the heirs, donees, or beneficiaries shall be severally responsible of the tax until the same has been paid in full.
(b) Requirement of the executor to withhold tax. — The executor shall not pay any amount, nor shall he/she surrender or transfer any property subject to the tax imposed by § 31011 of this title to any person until after having collected and paid to the Secretary the tax thus imposed, except when a lien is cancelled pursuant to the provisions established in § 31162 of this title. If the executor were to dispose in any way of property that is taxable under this part without previous authorization as set forth in § 31162 of this title, he/she shall be personally accountable with his/her property for the tax attributable to the property thus disposed of.
(c) Responsibility of any owner of property. — If an executor has not been designated, or if the same has been designated, there has been a failure to include in the gross decedent’s estate any property whose inclusion in the estate would be pertinent, the person holding the same in the capacity of owner shall be responsible for the payment of the tax that is attributable to the value of the property he/she is holding or owns.
(d) Executor’s release from liability. — After the tax has been paid, the executor may request the Secretary to release him/her from personal liability with respect to the payment of any deficiency assessed under this subtitle in connection with the decedent’s estate. The executor shall be released of the liability imposed on him/her under this part if, within a term of one year as of the date he/she requests such release, the Secretary has not acted upon the request.
(e) Authority of the executor to recover taxes. — The executor, unless otherwise provided in the will and testament, shall recover from the heirs the tax that, in proportion to the total tax paid as may correspond over the property included in the gross decedent’s estate transferrable to each heir, by using the formula as the Secretary determines by regulation.
History —Jan. 31, 2011, No. 1, § 2021.02, retroactive to Jan. 1, 2011.