P.R. Laws tit. 30, § 1767b
The schedule of fees established in numbers 1 to 4 above [of § 1767a of this title] shall be enforced in accordance with the following rules:
First.— When a conveyance of an estate or right is made gratuitously, whether by gift, waiver of right, or any other act, the value of the estate or right shall be the value preliminarily accepted by the Secretary of the Treasury, as appears in the certificate of cancellation of lien issued by said officer.
Second.— In case of community of estates recorded, the tariff fees shall be charged without taking into consideration the number of members of the community or conveyers and acquirers of the estate or right involved. If the registration of the title is requested exclusively by one or various members of the community, fees shall be charged according to the total value of the share or shares involved.
Third.— With regard to the right of usufruct, use, and habitation, the value thereof, when not appearing from the title, shall be considered to be one-fourth of the value of the estate, and with respect to ownership in fee simple, the remaining three-fourths.
Fourth.— In cases of segregation and sale of estates or parts thereof, fees shall be charged exclusively on the price of the conveyance or conveyances made. If only the segregation is made, fees in accord with the value thereof shall be charged.
Fifth.— In cases of grouping of estates, in whatever form made, fees shall be charged on the value of the new estate or of the grouping considered as a unit. To cases of grouping and sale, and simple grouping, the provisions of the preceding rule for segregation shall apply.
Sixth.— If the value of each estate or right does not appear from the title, the fees to be charged shall be computed on the value of the estate according to the official assessment for the payment of the property tax.
Seventh.— In cases of lease the sum to be paid as rental throughout the term of the contract or the amount of twelve (12) annual rentals, whichever is less, shall serve as the basis for fixing the tariff fees. For the purposes of this provision, in no case shall extensions be taken into consideration.
When the contract does not establish the term of duration, the sum of twelve (12) annual rentals shall serve as basis thereof.
Eighth.— Mortgages and cancellations shall pay fees only for the principal amount secured.
Ninth.— When the registration of an entry, notice, cancellation, release or marginal note of right is denied and in its place a cautionary notice is entered, the whole amount of the fees shall be charged. If subsequently the conversion of said note into final entry of the right denied takes place within the term of the cautionary notice, the conversion shall be made free of charge.
Tenth.— When the party requesting the certificates withdraws his application before same is issued, the amount of stamps filed with this application shall be returned to the interested party.
Eleventh.— For grading the fees with respect to registrations, preventive notes, and cancellations of easements if the value of such rights does not arise from the instrument, ten dollars ($10) shall be charged for each entry.
Twelfth.— In cases of conveyance, assignment or purchase sale of mortgaged estates according to the Property Registry, if it does not appear from the document that the mortgage is included in the selling price, the basis for the payment of registration fees shall be the price of the conveyance, assignment, or selling price of the total sum of the mortgages, whichever is greater.
History —June 20, 1963, No. 67, p. 216, § 2; June 14, 1966, No. 38, p. 167; May 30, 1970, No. 91, p. 240, §§ 2 and 6; Aug. 12, 1982, No. 3, p. 216, § 2.