2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART III - Decedent’s Estate and Gifts (§§ 31001 — 31176) › Chapter 1025 - Tax Returns, Payment of Taxes, Procedure and Administration (§§ 31121 — 31176) › Subchapter C - Claims Against Assignee and Fiduciary (§§ 31151 — 31152) › § 31151 - Transferred asset

(a) Method to collect. — There shall be imposed, charged, and paid the amount of the obligation that corresponds under the law to an assignee of a property belonging to a decedent or a person who made such gift, on account of the taxes imposed by this part (including interest, additional amounts, and additions to taxes as provided by law), except as provided further in this section, in the same manner and subject to the same provisions and limitations that, in case of deficiency in taxes imposed by this part, including provisions for cases of nonpayment after notice and demand, the provisions authorizing payment demand and court proceedings to collect and the provisions related to claims and lawsuits on credits or refunds. Any such obligation may be either for the amount of the taxes declared in the tax refunds or for any deficiency in taxes.
(b) Prescription term. — The prescription term for the assessment on any obligations of an assignee shall be as follows:
(1) In the case of an obligation of an initial assignee of a property belonging to a decedent or the donor, within one year following the expiration of the prescription term for assessment in connection with the decedent.
(2) In the case of an assignee’s obligation of an assignee of a property belonging to a decedent or the person making such gift, within one (1) year following the expiration of the prescription term for the assessment in connection with the preceding assignee, but never two (2) years after the prescription term has expired for assessment in connection with the initial assignee; except that if before the prescription term for assessment on the assignee’s obligation court proceedings had been instituted to demand payment of taxes or the obligation in connection with such taxes, against the initial assignee or against the last preceding assignee, respectively, then the prescription term for assessment of the assignee’s obligation shall expire one (1) year after notice on court proceedings has been served.
(3) When before the expiration of the term provided in clauses (1) or (2), whichever applies, to assess the obligation, the Secretary and the assignee have agreed in writing to assess the obligation after such term, the obligation may be assessed at any time before the expiration of the term agreed. The term thus agreed may be extended by means of succeeding written agreements made before the expiration of the term previously agreed.
(c) Term for assessment to the assignor. — For purposes of this section, if the taxpayer has died, or if dealing with a corporation or partnership whose existence has been terminated, the prescription term for assessment to such taxpayer shall be the term that would have applied were not for the death or the termination of the existence of the corporation or partnership.
(d) Interruption of the prescription term. — The prescription term to assess the obligation of an assignee shall be, after having mailed to the assignee the notice of the final determination as provided in §§ 33001 et seq. of this title, interrupted for a term of sixty (60) days counting from the time such notice is mailed, and if resorted to the Court of First Instance against such notice, up to sixty (60) days after the time at which the court’s decision becomes final and binding.
(e) Address to notify obligation. — In default of notice to the Secretary in § 31152 of this title regarding the existence of a trust relationship, the notice of an obligation enforceable under this section with respect to taxes imposed by this part, it shall be sufficient for purposes of this part if such notice has been mailed to the person responsible for the obligation to his/her last known address, even when such person has died or is legally disabled, or in the case of a corporation or a partnership, even if no longer existent.
(f) Definition of assignee. — As used in this section, the term “assignee” includes a donee, an heir, a legatee, a successor, a beneficiary, and any participant in a distribution. Such term also includes, regarding estate taxes, any person who in § 31012 of this title is responsible for the payment of any portion of such taxes.
(g) Burden of proof. — In a recourse before the Court of First Instance, the burden of proof shall lie with the Secretary, to demonstrate that the plaintiff is responsible as assignee of property belonging to a taxpayer, but not to demonstrate that the taxpayer is responsible for paying taxes.
(h) Evidence. — After due request to the Court of First Instance, an assignee of a property belonging to a taxpayer shall be entitled to a preliminary examination of the books, papers, documents, mail, and other evidence of the taxpayer or a preceding assignee of the property belonging to a taxpayer, insofar as the assignee making the request is a party to the lawsuit before the Court of First Instance in terms of his/her responsibility regarding the taxes imposed on the taxpayer, including interest, penalties, additional amounts, and additions to taxes as established under this part. When making such request, the Court of First Instance may require submittal of all such books, papers, documents, mail, and other evidence, if in its judgment, the production thereof is necessary in order to allow the assignee to determine the taxpayer’s or the preceding assignee’s liability, insofar as such measure does not cause undue hardship to the taxpayer or the preceding assignee. Such examination shall be conducted on such date and place as the court may designate.
History —Jan. 31, 2011, No. 1, § 2053.01, retroactive to Jan. 1, 2011.