P.R. Laws tit. 13, § 31082
(a) Duty to pay taxes. — The tax imposed by § 31081 of this title shall be paid by the donor, and if such tax or any portion thereof is not paid on or before the due date therefor, the person receiving the gift shall also be personally liable, with all his/her property, for such tax up to the total sum of the value of the gift received by him/her.
(b) Requirement to keep records. — All donors shall be required to keep and preserve documents relative to any gifts made, as well as the receipts for taxes paid, for a period of four (4) years from the date on which the tax return was filed or the due date to file the same, including time extensions, whichever is the later date.
History —Jan. 31, 2011, No. 1, § 2041.02, retroactive to Jan. 1, 2011.