P.R. Laws tit. 13, § 31068
(a) Gross decedent’s estates of the persons listed below shall be entitled to the deduction allowed under § 31034(a) of this title:
(1) From those Puerto Rico nonresidents not required to pay, in any jurisdiction outside Puerto Rico, estate taxes in connection with the value of the investments referred to in said section;
(2) from those Puerto Rico nonresidents who, due to the laws of their country of residence, are not able to claim as a deduction or as credit against estate taxes paid in said country, the taxes that would be imposed in Puerto Rico on such investments, or
(3) from those Puerto Rico nonresidents who, due to the laws of their country of residence, are only able to partially claim as a deduction or as a credit against estate taxes payable in said country, the taxes that would be imposed in Puerto Rico on the value of such investments.
(b) The deduction provided under § 31034(a) of this title shall only apply to that portion of the estate tax which can be imposed in Puerto Rico on said investments that is not deductible or creditable against estate taxes to be paid in said country on such investments.
(c) In order for any person to be entitled to avail him/herself of the provisions of subsections (a) and (b), he/she shall file together with his/her tax return any documents as the Secretary may require by regulation. If such person fails to submit the documents required taxes shall be determined without taking into consideration the deduction allowed under this section. If proven to the satisfaction of the Secretary that such person is entitled to this deduction, the appropriate refund shall be made after the requirements established under §§ 33001 et seq. of this title have been met.
History —Jan. 31, 2011, No. 1, § 2030.08, retroactive to Jan. 1, 2011.