P.R. Laws tit. 13, § 31061
(a) Imposition. — Except as provided in § 31067 of this title, a tax shall be imposed, which shall be computed pursuant to § 31011 of this title on the transfer of taxable gross estates, as defined in § 31066 of this title, of any decedent who at the time of his/her death was an alien and a Puerto Rico alien nonresident, except when the gross estate of the nonresident alien (who is not domiciled in Puerto Rico) is subject to taxes in his/her country, in which case, in lieu of the taxes imposed by § 31011 of this title, a tax equal to the maximum tax credit that the country of origin has granted on the estate of the nonresident alien (not domiciled in Puerto Rico) shall be imposed and paid on property located in Puerto Rico, after presenting a certificate of the credit granted by the government of the country of origin.
(b) Duty to pay taxes. — The taxes imposed by this section shall be paid by the executor, and if such taxes or any portion thereof were not paid on or before the due date therefor, the heir, legatee or beneficiary of any transfer shall be personally liable, with all his/her property, for the payment of the taxes thus imposed up to the amount of the value of the property transferred.
History —Jan. 31, 2011, No. 1, § 2030.01, retroactive to Jan. 1, 2011.