P.R. Laws tit. 31, § 1028
2019-02-20 00:00:00+00
Incorporeal things, consisting only in a right, are not of themselves strictly susceptible of the quality of movables or immovables; nevertheless, they shall be considered as belonging in one or the other of these classes, according to the object to which they apply and the rules hereinafter established.
History —Civil Code, 1930, § 259.