P.R. Laws tit. 31, § 4172
2019-02-20 00:00:00+00
An annuity is called emphyteutic (censo enfiteutico) when a person transfers to another the beneficial ownership of an estate reserving to himself the legal ownership and a right to receive from the emphyteuticary an annual income in recognition of such ownership.
History —Civil Code, 1930, § 1497.