In Puerto Rico you cannot leave your estate to whomever you want without limits. The law reserves a portion for certain close relatives, called legitimarios (forced heirs). That reserved portion is called the legítima (forced share). The rest is the parte de libre disposición (free portion): what you can leave to anyone you choose in your will, whether a relative, a friend or an institution.
This calculator shows you how much each portion is under the Código Civil de Puerto Rico de 2020 (2020 Civil Code), and the minimum each forced heir is entitled to. It is useful both if you are planning your will and if you are an heir who wants to know whether a will respected your share.
How this calculator works
1. Value of the estate. You enter the net value of the property: what is left after debts. If the person was married under the sociedad legal de gananciales (community property regime), use only their share, because the spouse's community half is not part of the estate (see community property and inheritance).
2. Are there forced heirs? The calculator asks whether there is a surviving spouse and how many children there are. Under Art. 1622, the forced heirs are, in this order:
- descendants (children, and grandchildren in place of a child who has died);
- the surviving spouse;
- and, only "in the absence of these," ascendants (parents).
That is why, if there are no children and no spouse, the calculator asks how many parents are living.
3. Forced share and free portion (Art. 1623). If there is at least one forced heir, the forced share is half of the estate and the free portion is the other half. It does not matter how many forced heirs there are or what kind. If there are none, the free portion is everything.
4. The minimum share of each forced heir. The forced share is divided using the same rules as an estate without a will (Art. 1624):
- Children and spouse: the forced share is divided equally by the number of children plus the spouse (Art. 1721). Each child counts as one line: if a child died earlier, that child's descendants share that portion.
- Spouse only: the spouse receives the entire forced half. The parents of the causante (the deceased person whose estate it is) are not forced heirs if there is a spouse.
- Parents only: they divide the half equally; if only one is living, the entire half is theirs (Art. 1723).
Doña Mercedes is a widow with three children. Her property, after debts, is worth $210,000. She wants to leave something to her niece Marisol, who has been caring for her.
- Forced share: $210,000 ÷ 2 = $105,000.
- Minimum share for each child: $105,000 ÷ 3 = $35,000.
- Free portion: $105,000, which she can leave entirely to Marisol, divide among her children or split however she wishes.
Compare that with Luis, who is married with two children and whose share of the property is worth $240,000. The forced share is $120,000 and is divided by three (the two children and his wife): $40,000 each, or one sixth of the estate. The free portion is $120,000.
| Family | Forced share | Free portion | Minimum for each forced heir |
|---|---|---|---|
| Spouse and 2 children | 1/2 | 1/2 | 1/6 of the estate |
| 3 children, no spouse | 1/2 | 1/2 | 1/6 of the estate |
| Spouse only | 1/2 | 1/2 | 1/2 of the estate |
| Both parents only | 1/2 | 1/2 | 1/4 of the estate |
| No one | 0 | Everything | Does not apply |
What the calculator does not take into account
- Lifetime gifts. To calculate the forced share, the law adds to the net estate the countable gifts the causante made, valued at the time they were made (Art. 1787). Customary gifts, certain expenses for relatives' support, education and health, and gifts made 10 years or more before the death are not counted (Art. 1788). If there were significant gifts, add them to the value yourself. See lifetime gifts.
- Grandparents. If neither parent is living, the forced share may go to the closest ascendants (Art. 1723). The calculator only asks about parents.
- How each share is paid. The calculator gives amounts; it does not decide which asset goes to whom. The spouse can also ask for the family home or a right of habitation (Art. 1625).
- Wills from before 2020. If the death occurred before November 28, 2020, the 1930 Code applies, with a forced share of two thirds for descendants (Art. 737). If the will is old but the death occurred later, the new Code applies, and there may be questions about how to adapt the will (Art. 1816).
- Burdens and conditions. The person making the will cannot impose burdens, conditions or usufructs on the forced share; any such terms are treated as never written (Art. 1626).
Related guides
- Forced heirship: the legítima
- How to make a will
- Rights of the surviving spouse
- Contesting a will
- Estate planning basics
Frequently asked questions
Can I leave everything to just one of my children?
Not the entire estate, if you have other forced heirs. You can leave that child their forced share plus the entire free portion. Your other children and your spouse keep their part of the forced share.
What happens if a will does not respect my forced share?
A forced heir who received less than they are entitled to can ask for the difference (Art. 1630). If the will left them out entirely, that does not void the will, but the forced share is divided among all the forced heirs (Art. 1629). See contesting a will.
Do my parents have a forced share if I am married and have no children?
No. Under the 2020 Code, parents are forced heirs only if there are no descendants and no spouse (Art. 1622). In that case, the entire forced share belongs to your spouse.
Can I give up my future forced share now?
No. Waivers and agreements about a future forced share have no effect (Art. 1627). Only after the death can an heir accept or refuse the inheritance.
Sources
- Código Civil de Puerto Rico de 2020 (Ley 55-2020), Arts. 1621–1630, 1721–1723 y 1787–1790, compilación OGP. bvirtualogp.pr.gov
- Código Civil de Puerto Rico de 1930, Art. 737 (legítima de dos tercios). bvirtualogp.pr.gov
- Gerena Casanova, 'El Código Civil de PR de 2020: cambios en la sucesión testada', 90 Rev. Jur. UPR 895 (2021). derecho.uprrp.edu
- Castrodad García, "Nuevo código, nuevos retos", 91 Rev. Jur. UPR 1083 (2022). derecho.uprrp.edu
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.
