P.R. Laws tit. 13, § 31094
2019-02-20 00:00:00+00
The amount paid by a person (who shall be the donor) to satisfy in whole or in part any obligation for which another person (who shall be the person receiving the gift) is responsible, shall be deemed to be a gift, insofar as there is no sufficient consideration in money or its equivalent, when making such payment.
History —Jan. 31, 2011, No. 1, § 2042.04, retroactive to Jan. 1, 2011.