P.R. Laws tit. 13, § 31069
(a) The sum of ten thousand dollars ($10,000) shall be exempt from the gross estate of any decedent who is not a United States citizen.
(b) As for United States citizens who are Puerto Rico nonresidents, whose decedent’s estate is subject to taxes imposed by § 31061 of this title, the exemption shall be the greater amount between:
(1) The sum of thirty thousand dollars ($30,000), or
(2) the amount resulting from the proportion between the value of the joint gross estate of the decedent subject to estate taxes in both jurisdictions, multiplied by sixty thousand dollars ($60,000).
The maximum exemption determined under this section shall be granted only if, in addition to the tax return required in § 31121 of this title, a certified copy of the estate tax return, as liquidated, or the release from the requirement of filing the same or from paying taxes in the appropriate jurisdiction, is submitted.
History —Jan. 31, 2011, No. 1, § 2030.09, retroactive to Jan. 1, 2011.