P.R. Laws tit. 32, § 3353q
Notwithstanding a spendthrift provision included in a trust as provided in subsection (g) of § 3353p of this title, an income beneficiary’s creditor or assignee may reach the beneficiary’s income interest by means of attachment or execution in the following circumstances and extension:
(a) Income earned or to be earned in the future in excess of $36,000 annually shall be subject to attachment or execution by an income beneficiary’s creditor or assignee.
(b) When the creditor’s claim to his assignee is for: (1) the support of the beneficiary’s spouse or child; (2) the payment of alimony or child support ordered by court for a beneficiary’s former spouse or child; (3) the payment of essential services or goods rendered or delivered to the beneficiary; (4) the payment of a judgment against the beneficiary involving tort liability, the court may order the trustee to satisfy the claim in question, or part thereof, against the amount exempt in subsection (a) of this section when, in his judgment, justice so warrants, taking into account all the circumstances, including the trustor’s express intention.
History —Aug. 31, 2012, No. 219, § 51.