Many families in Puerto Rico are settling the estates of parents or grandparents who died years ago, sometimes decades ago. Others hear the rules from a neighbor or a relative who "already went through it" and later discover that the law has changed. The reason is that Puerto Rico has had a new Civil Code since 2020, and its inheritance rules are very different from those of the 1930 Code. Knowing which one applies is the first step in figuring out who inherits and how much.
The rule: the date of death controls
The Código Civil de Puerto Rico de 2020 (2020 Civil Code) took effect on November 28, 2020, 180 days after it was approved on June 1 of that year (Art. 1820), and it repealed the 1930 Code (Art. 1819). For estates, Art. 1816 provides:
- Death before November 28, 2020: the estate is governed by the prior law, that is, the 1930 Code, whether or not there is a will.
- Death on November 28, 2020, or later: the estate is divided under the 2020 Code, even if the will was made years earlier.
It does not matter when the partition is done. If your grandmother died in 2015 and the family is only now dividing the land in 2026, the 1930 rules apply. The courts follow this rule; for example, in 2026 the Tribunal de Apelaciones (Court of Appeals) applied a 1930 Code rule because the causante (the deceased person whose estate it is) had died before the new Code took effect (TA2026AP00316).
What if the person died on exactly November 28, 2020? The most reasonable reading is that the 2020 Code applies, because that was its first day in effect. We have not found a court decision on that exact situation; if it is yours, get advice.
Comparison table
| Topic | 1930 Code (deaths before Nov. 28, 2020) | 2020 Code |
|---|---|---|
| Children's legítima (forced share) | 2/3 of the estate: 1/3 strict forced share and 1/3 mejora (betterment); 1/3 free (Art. 737) | 1/2 of the estate; the other 1/2 is free (Art. 1623) |
| Mejora | Existed: one-third that could be used to favor one or more descendants | Eliminated; to favor someone, you use the free half |
| Surviving spouse with children | A share in usufruct equal to the forced share of each child not given the mejora, taken from the mejora third (Arts. 761–762) | Heir and forced heir in full ownership, with a share equal to each child's (Arts. 1622, 1624, 1721) |
| Spouse with no children, parents living | The parents inherited; the surviving spouse had 1/3 in usufruct (Arts. 898, 763) | The spouse inherits and excludes the parents (Arts. 1720, 1722) |
| Parents' forced share | 1/2 (Art. 738) | 1/2, but only if there are no descendants and no spouse (Art. 1622) |
| Refusing the inheritance | The children of an heir who refused could not represent them (Art. 886) | An heir who refuses can be represented (Arts. 1612, 1615) |
| Representation when there is a will | Did not apply | Applies both with a will and without one (Art. 1611) |
| Debts | An heir who accepted outright was liable with their own assets; the benefit of inventory existed (Art. 957) | Heirs are liable only up to the value of what they inherit, automatically (Art. 1587) |
| Testamento abierto (will executed before a notary) | Before a notary and three witnesses | Before a notary; witnesses only in certain cases (Art. 1644) |
| Closed (sealed) will | Existed | Eliminated (Art. 1643) |
| Half-siblings | Full siblings received twice as much | The text says siblings inherit in equal shares (Art. 1725) |
For more detail on each topic, see the forced share, rights of the surviving spouse and who inherits without a will.
Worked examples
In all the examples, the amounts are hypothetical and refer to the deceased's estate after separating out the surviving spouse's community-property half, which belongs to the spouse in their own right. See community property and inheritance.
Example 1. A widow and one son, no will. Don Rafael's estate is worth $300,000.
- If he died in 2019 (1930 Code): the son inherits everything. The widow has the usufruct of the mejora third, meaning the right to use and enjoy, for life, property worth $100,000, without owning it (Art. 761). The son has full ownership of $200,000 and the "bare ownership" of the other $100,000, which becomes full ownership when his mother dies.
- If he died in 2022 (2020 Code): the widow and the son inherit in equal shares, in full ownership: $150,000 each (Art. 1721).
Example 2. A father with three children wants to favor one of them in his will. His estate is worth $270,000 and he has no spouse.
- 1930 Code: he can leave the favored child the free third ($90,000), the mejora third ($90,000) and that child's part of the strict forced share ($30,000): $210,000 in total, or 7/9 of the estate. Each of the other two children receives at least $30,000 (1/9).
- 2020 Code: he can leave that child the free half ($135,000) plus their part of the forced share ($45,000): $180,000 in total, or 2/3. Each of the other two receives at least $45,000 (1/6).
Example 3. A married couple with no children, the husband's parents living, no will. Don Andrés's estate is worth $240,000.
- 1930 Code: Don Andrés's parents inherit in equal shares: $120,000 each (Arts. 898 and 899). The widow has the usufruct of one-third, over property worth $80,000 (Arts. 763 and 761).
- 2020 Code: the widow inherits the $240,000. The parents do not inherit and have no forced share, because the spouse excludes them (Arts. 1622 and 1722).
Example 3 surprises many families, because it contradicts what was customary before 2020.
Wills made before 2020 by people who died afterward
This is a very common situation: someone made a will in 2010, thinking in terms of thirds and mejoras, and died in 2023. Under Art. 1816, that estate is divided under the 2020 Code, but carrying out the will as far as the new Code allows. "The forced shares, the mejoras and the bequests" are respected, and reduced if there is no other way to give each heir what they are entitled to.
Legal scholars recognize that it is not clear how to convert the thirds and the mejora of the 1930 Code into the halves of the 2020 Code, and we have not found a Supreme Court decision that resolves it. If the heirs cannot agree, a court decides. If you have a will from before 2020, reviewing it is a good idea; see how to make a will.
Other transition rules
- Acts that were valid under the prior law continue to have effect under it (Art. 1812).
- There is no retroactive effect that harms acquired rights (Art. 1806).
- Deadlines that were already running keep the length set by the prior law (Art. 1814).
- Older refusals. For deaths before 2020, the Puerto Rico Supreme Court applied the 1930 rule that an heir who refuses cannot be represented (Scotiabank v. Sucn. Quiñones Ramírez, 2021). For later deaths, the 2020 Code does allow that representation. See accepting or refusing an inheritance.
Frequently asked questions
Which code applies if my mother died in 2018 and we still have not divided the estate?
The 1930 Civil Code, because she died before November 28, 2020. The date of the partition does not change that. For the Hacienda return, however, the tax rules for deaths since 2018 apply: an information return, with no estate tax.
Does the mejora still exist?
Not for deaths since November 28, 2020. The 2020 Code eliminated the mejora third. Anyone who wants to favor a child or a grandchild can do so with the freely disposable half.
Does the surviving spouse still have only a usufruct?
Only if the spouse died before November 28, 2020. For later deaths, the surviving spouse inherits in full ownership, with a share equal to each child's, in addition to their half of the community property.
Is my 2015 will still valid?
In general, yes: a will that was valid when it was made does not stop being valid because the code changed. But if you die after 2020, your estate will be divided under the new rules, and some provisions may have to be adjusted or reduced. It is a good idea to review it.
Sources
- Código Civil de Puerto Rico de 2020 (Ley 55-2020), Arts. 1611–1615, 1622–1624, 1720–1722, 1816, 1819–1820. bvirtualogp.pr.gov
- Código Civil de Puerto Rico de 1930 (derogado), Arts. 737–738, 761–764, 886, 893, 898–899, 903, 909, 957. bvirtualogp.pr.gov
- Castrodad García, “Nuevo código, nuevos retos: los fideicomisos testamentarios y los cambios en el Derecho Sucesorio”, 91 Rev. Jur. UPR 1083 (2022). derecho.uprrp.edu
- Gómez Pérez y Alemán Rivera, "Derecho de Sucesiones", 91 Rev. Jur. UPR 561 (2022). derecho.uprrp.edu
- Tribunal de Apelaciones, TA2026AP00316 (29 de abril de 2026). dts.poderjudicial.pr
CaudalRelicto.com is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the courts or any government agency. This page is general information, not legal advice from an attorney who knows your case. Names and figures in examples are hypothetical. Found an error? Tell us.
