P.R. Laws tit. 31, § 3211
2019-02-20 00:00:00+00
Whenever the characters of creditor and debtor are merged in the same person, the obligation is extinguished.
The case in which this confusion take[s] place by virtue of inheritance is excepted, if said inheritance should have been accepted under benefit of inventory.
History —Civil Code, 1930, § 1146.