P.R. Laws tit. 32, § 3352
2019-02-20 00:00:00+00
Inter Vivos trust shall expressly state the intention to create a trust through a deed.
Testamentary trusts may also be created in accordance with the requirements set forth by law.
Trusts in Puerto Rico shall be irrevocable.
History —Aug. 31, 2012, No. 219, § 7.