P.R. Laws tit. 13, § 31104
In determining the value of taxable gifts for each calendar year, in addition to all other deductions allowed under this part, there shall be allowed an annual deduction on the amount paid:
(a) To an educational organization that normally maintains a permanent faculty and curriculum and that normally has students regularly enrolled that attend the place where the institution regularly carries out its educational purposes, to cover tuition for the education or training of an individual; or
(b) To any person or entity that offers medical assistance, to cover the expenses incurred by an individual for such assistance. For purposes of this subsection, the term “medical assistance” means:
(1) The diagnosis, cure, mitigation, treatment or prevention of diseases.
(2) Any medical intervention affecting any bodily structure or function.
(3) Transportation expenses incurred primarily and which are essential to meet the provisions in clauses (1) and (2).
(4) Amounts paid by insurance which cover the medical assistance mentioned above.
(c) Limitation. — The deduction provided in this section shall not be allowed in those cases in which the amount has been paid to cover the expenses of an individual with whom the donor has an obligation to provide support.
History —Jan. 31, 2011, No. 1, § 2042.14, retroactive to Jan. 1, 2011.