P.R. Laws tit. 13, § 31036
(a) As for United States citizens who are Puerto Rico residents at the time of their death, whose gross estate, wherever located, is included in their gross decedent’s estate for purposes of the tax on decedent’s estates imposed by the United States Internal Revenue Code, a tax shall be imposed on that portion of the gross decedent’s estate located in Puerto Rico equal to the maximum credit computed in § 2014(b)(2) of such Code. In determining the portion of such gross decedent’s estate located in Puerto Rico, the rules contained in §§ 31063, 31064 and 31065 of this title shall be used.
(b) If the gross estate of the decedent referred to in subsection (a) has not been included in his/her gross estate for the purposes set forth in said subsection, the taxes on such estate, wherever located, shall be determined pursuant to the provisions of § 31011 of this title.
History —Jan. 31, 2011, No. 1, § 2023.06, retroactive to Jan. 1, 2011.