P.R. Laws tit. 26, § 4026
(1) No claim of a creditor who has received or acquired a preference, lien, transfer, assignment or encumbrance which is voidable under this chapter shall be allowed, unless said creditor surrenders such a preference, lien, transfer, assignment or encumbrance. If the voidance is effected by a proceeding in which a final judgment has been entered, the claim shall not be allowed, unless the money is paid or the property returned to the liquidator within thirty (30) days [following] the date of entering the final judgment, except that the Receivership Court may grant additional time if there is an appeal or any other continuation of the proceeding.
(2) A claim allowable under subsection (1) of this section by reason of avoidance, be it voluntary or not, or a preference, lien, transfer, assignment or encumbrance may be filed as an excused late filing under § 4032 of this title if filed within thirty (30) days from the date of voidance or within the additional time granted by the court according to subsection (1) of this section.
History —Ins. Code, added as § 40.260 on Aug. 17, 1991, No. 72, § 1; Dec. 14, 2007, No. 206, § 25.