P.R. Laws tit. 13, § 31100
2019-02-20 00:00:00+00
The marital property, with its assets, as well as both spouses with their private property, shall be severally responsible for the taxes imposed by § 31081 of this title, in connection with property given as gifts, which is part of the marital community property.
History —Jan. 31, 2011, No. 1, § 2042.10, retroactive to Jan. 1, 2011.