P.R. Laws tit. 13, § 31161
(a) Lien on transferred property. — All taxes imposed by this part, and all other kinds of taxes already assessed and included or includible as discounts from the estate pursuant to § 31033 of this title, shall constitute a preferred lien in favor of the Government of Puerto Rico on each and every property comprising the gross decedent’s estate or being transferred as a gift, as the case may be. The lien provided in this section shall originate at the time of transfer and shall be preferred lien over any debts, credits or obligations of any kind which originate at or after the time of such transfer and shall continue to be in effect until the same is cancelled, pursuant to the provisions in § 31162 of this title.
Any notes, stock, bonds, and other securities, as such term is defined in §§ 851 et seq. of Title 10, known as the “Uniform Securities Act”, subject to such lien, which have been acquired afterwards by a third party in good faith, by means of an adequate consideration, shall be released from the lien, but such lien shall then encumber all properties of the transferor.
(b) Lien regarding the person and his/her property. — If any person required to pay any taxes imposed by this part forgets or refuses to pay such taxes after notice and demand from the Secretary, such amount (including any interest, penalties, additional amounts or additions to such taxes) shall constitute a lien in favor of the Government of Puerto Rico on all properties and property rights, whether real or personal, belonging to such person. The lien established under this subsection shall originate as soon as taxes have been imposed and the Secretary has demanded payment by notice and demand pursuant to the law. Such lien shall continue to be in effect until the same is cancelled, pursuant to the provisions of § 301162 of this title.
History —Jan. 31, 2011, No. 1, § 2054.01, retroactive to Jan. 1, 2011.