P.R. Laws tit. 31, § 5193
With respect to certain real property and rights on the realty of the debtor, the following shall have preference:
(1) Credits in favor of the Commonwealth of Puerto Rico, the Municipal Revenue Collection Center, or the corresponding municipality on the taxpayer’s assets for the amount of the last five (5) annual assessments and the current unpaid taxes encumbering them.
(2) Credits for advances for agricultural purposes, as to the crops on the property for which such advances are made.
(3) Credits of insurers, with regard to the property insured, for the insurance premiums for two (2) years, and should the insurance be mutual, for the last two (2) dividends declared.
(4) Mortgage and agricultural credits (refaccionarios) entered and recorded in the registry of property, with regard to the property mortgaged, or which had been the object of the agricultural loan (refacción).
(5) Credits, of which a cautionary notice has been made in the registry of property by virtue of a judicial mandate, by reason of attachments, sequestrations, or execution of judgments, with regard to the property entered therein and only with regard to subsequent credits.
(6) Agricultural loans not entered or recorded with regard to the real estate to which the agricultural loan (refacción) relates, and only with regard to other credits from that mentioned in the four (4) preceding subsections.
History —Civil Code, 1930, § 1823; July 23, 1974, No. 125, Part 1, p. 564, § 5; Aug. 30, 1991, No. 83, § 7.06; Sept. 19, 1996, No. 241, § 15.