P.R. Laws tit. 13, § 31096
2019-02-20 00:00:00+00
The value of any property transferred in trust shall be included in the total sum of gifts insofar as there is no sufficient consideration in money or its equivalent was involved in said transfer.
History —Jan. 31, 2011, No. 1, § 2042.06, retroactive to Jan. 1, 2011.