P.R. Laws tit. 13, § 31103

2019-02-20 00:00:00+00

§ 31103. Special deduction for gifts made to disabled children

In determining the value of taxable gifts for each calendar year, an annual deduction on the first five thousand dollars ($5,000) that the donor transfers to each one of his/her children, whether born in wedlock, out of wedlock or adopted, who has been ruled to be permanently disabled by a competent court, shall be allowed in addition to all other deductions allowed under this part.

History —Jan. 31, 2011, No. 1, § 2042.13, retroactive to Jan. 1, 2011.