FAQ on Inheritance in Puerto Rico

These are the questions that come up most often when a family faces an inheritance in Puerto Rico. Each answer is short and points to the guide that covers the topic in depth. Unless stated otherwise, the answers follow the Código Civil de Puerto Rico de 2020 (2020 Civil Code), which applies to deaths on or after November 28, 2020.

The basics

What is the caudal relicto?

The caudal relicto (the decedent's estate) is the set of property, rights and debts a person leaves at death: the house, the accounts and the car, but also the mortgage or the credit cards. If the person was married under the sociedad legal de gananciales (community property regime), half of the community property belongs to the surviving spouse and is not part of the estate. Life insurance with a designated beneficiary is usually not part of it either. More details in what is a decedent's estate.

Do you have to pay inheritance tax in Puerto Rico?

For people who died after December 31, 2017, there is no estate tax in Puerto Rico (Ley 76-2017; CRI Sec. 2021.01(d)). But you do have to file the Planilla Informativa de Caudal Relicto (estate information return, Modelo SC 2800 C). There may be other taxes: the deceased's final income tax return, the estate's income tax return if the property produces income, and income tax if an heir sells an asset at a gain. If the person died before 2018, other rules applied. See taxes of the estate.

Which civil code applies to my relative's estate?

It depends on the date of death. If it was before November 28, 2020, the 1930 Code applies; if it was on that day or later, the 2020 Code applies, even if the will is older (Art. 1816). The differences are large. Under the 1930 Code, the children's legítima (forced share) was two thirds and the widow or widower received a share in usufruct (a lifetime right to use and enjoy property); under the 2020 Code the forced share is half and the surviving spouse inherits in full ownership. See 2020 Civil Code vs. the 1930 Code.

Do I have to pay my dad's debts with my own money?

No. An heir is liable for the debts of the causante (the deceased person whose estate it is) only up to the value of the property they receive (Art. 1587), and this happens automatically. The exception is if you sell or use estate property to pay certain debts when the debts exceed the property, or you cause losses through your fault (Art. 1588). That is why it is best not to sell or divide anything until you know what debts there are. If a collector calls you, ask for the information in writing. See debts of the deceased.

Can I give up an inheritance?

Yes. Giving it up is called refusal (repudiación) and is done by public deed or by a filing with the court (Art. 1583). It is irrevocable and cannot be partial. If you refuse, your children can inherit in your place by representation (Art. 1612). Because the inheritance does not make you liable with your own money, refusing is rarely necessary just out of fear of debts. See accepting or refusing an inheritance.

Who inherits

Who inherits if there is no will?

First, the children (or the grandchildren in place of a child who has died) and the surviving spouse, in equal shares. If there are no children and no spouse, the parents inherit; then the siblings, nieces and nephews; then other relatives up to the sixth degree; and, finally, the Pueblo de Puerto Rico (the People of Puerto Rico) (Arts. 1720–1727). Try the intestate share calculator or read who inherits without a will.

How much does the widow or widower receive?

First, the surviving spouse keeps their half of the community property, in their own right (Art. 539). In addition, they inherit a share equal to each child's, in full ownership (Art. 1721). If there are no descendants, they inherit everything. They can also ask to be given the family home on a preferential basis (Art. 1625). See rights of the surviving spouse.

Do the parents inherit if the deceased was married and had no children?

No. Under the 2020 Code, the parents inherit only if there are no descendants and no spouse (Art. 1722). This surprises many families, because under the 1930 Code the parents did inherit ahead of the spouse. If the person wanted to leave something to their parents, they had to do it in a will, using the free portion (parte libre). See parents, siblings and other relatives.

Do children born outside marriage or adopted children inherit equally?

Yes. All children have the same rights with respect to their parents (Art. 555), and an adopted child is the adoptive parent's child for all purposes (Art. 587). Stepchildren, on the other hand, do not inherit by law if they were not adopted. They can receive property only through a will. See children, grandchildren and representation.

Do grandchildren inherit?

They inherit when their father or mother, the deceased's child, died earlier, refused, was disinherited or is unworthy to inherit. In that case, they share among themselves the portion their father or mother would have received (Arts. 1611–1614). If their father or mother is alive and accepts, the grandchildren do not inherit directly without a will. A grandparent can, however, leave them property in a will, using the free portion. See children, grandchildren and representation.

Does my partner inherit if we never married?

Not by law. Unmarried partners are not among the heirs without a will or among the forced heirs. You can protect your partner with a will, using the free portion, or with insurance in their name. See unmarried partners and inheritance.

Do half siblings inherit the same as full siblings?

According to the text of the 2020 Code, yes: siblings inherit "in equal shares," without distinction (Art. 1725). The 1930 Code gave full siblings twice as much. We have not found a court decision confirming this under the new Code, so if there are half siblings in your family, it is worth getting advice.

Wills and the forced share

How do I know if my relative left a will?

Request a certificate from the Wills Registry of the Oficina de Inspección de Notarías (ODIN, the Office of Notarial Inspection), with form OAT-1572, a $5 stamp and a copy of the death certificate. It can be sent by email. If there is a will, the certificate names the notario (in Puerto Rico, a notary is an attorney), and that notary gives you the copy. If none is found, the negative certificate is one of the documents for the declaratoria de herederos (declaration of heirs). See ODIN will search certificate.

Can I leave my estate to whomever I want?

Only part of it, if you have children, a spouse or, if there are none, parents. Half of the estate is the forced share, reserved for those relatives, and the other half can be freely disposed of (Art. 1623). If you have none of them, you can dispose of everything. The forced share cannot be burdened with conditions or usufructs (Art. 1626). See the forced share and the forced share calculator.

Is a handwritten will valid?

Yes, it is called a testamento ológrafo (handwritten will). It must be written entirely in the testator's own handwriting, with a date and signature, and the testator must have been 18 (Arts. 1641 and 1650). Whoever has it must present it to a court or a notary within 30 days of learning of the death, and it expires if it is not presented for validation (adveración) within 5 years of the death (Arts. 1653–1654). See handwritten will.

Can a child be disinherited?

Yes, but only in the will and for a cause the law allows, stated clearly, such as mistreatment or refusing to support the parent without reason (Arts. 1632 and 1635). If the child challenges it, the heir has to prove the cause; that action expires after 2 years (Art. 1633). See disinheritance and unworthiness.

What does an albacea do?

The albacea (executor) is the person the testator names to carry out the will: they preserve the property, carry out its provisions and, if there is no contador-partidor (a person appointed to divide the estate), do the partition (Art. 1740). They can sell property only with the authorization of the testator, all the heirs or the court (Art. 1741). See the executor.

The process

What is the declaration of heirs and where is it done?

It is the document that establishes who the heirs are when there is no will. It can be done before a notary (Ley 282-1999) or before the Tribunal de Primera Instancia (Court of First Instance), as the family chooses. A published notice (edict) is needed only if siblings or other collateral relatives inherit and the property is worth more than $5,000. If there are minor heirs, the notary notifies the Ministerio Público (prosecutor's office) and waits 30 days. See declaration of heirs.

How long do I have to file the estate return?

For deaths since 2018, 12 months from the death (CRI Sec. 2051.01(e)), with a 3-month extension, or 6 months if you are outside Puerto Rico (Modelo SC 2777). It is filed only in SURI, the online system of the Departamento de Hacienda ("Hacienda", Puerto Rico's Treasury), and it is informational: no tax is paid and no appraisals are required. Some old Hacienda pages say 9 months: that was the earlier deadline. See estate information return and the deadlines calculator.

What is Hacienda's relevo and why do I need it?

The relevo (Hacienda's lien release, formally the Certificación de Cancelación de Gravamen) is the certificate that cancels Hacienda's lien on the estate property. Without it, notaries cannot authorize partitions or sales, the Registry does not record them and banks hold back part of the money (CRI Sec. 2054.05). If there were no tax debts, it is issued in SURI after the return is filed, and the fee is $25. If there is a disputed debt, there is a conditional release with a bond. See Hacienda's lien release.

Can I take money out of my mom's bank account?

Before the relevo, the bank can release to the heirs up to $15,000 or 25% of the funds, whichever is greater, and the rule includes joint accounts (CRI Sec. 2054.05(a)(2)). Each bank asks for its own documents, usually the death certificate and the declaration of heirs or the will. The rest is released with the relevo. Use the funds released without relevo calculator and read bank accounts of the deceased.

What do we need to do with the CRIM?

Notify the change of owner to the CRIM (Municipal Revenue Collection Center) within 30 days of the acquisition (Código Municipal, Art. 7.052), which can be done on the MI CRIM portal. If you do not, the heirs may be liable for bills in the deceased's name with interest and surcharges. The heir who lives in the house can request the residential exemption (Art. 7.035), and a surviving spouse who was already an owner keeps it without a new application.

How is the house put in the heirs' names?

You present the will or the declaration of heirs to the Registro de la Propiedad (Property Registry), with an Instancia (a written request) if those documents do not describe the property. That records everyone's right in common. For the house to be in the name of just one heir, you need a deed of partition and adjudication and Hacienda's relevo. See recording inherited property.

How is the estate divided among the heirs?

Through the partición (division of the estate): inventory, appraisal, payment of debts, division and adjudication (Art. 1774). If everyone agrees, it is done before a notary; if not, in court. It is common to give the house to one heir and compensate the others with money or other property. Any heir can ask for it at any time (Art. 1775). See dividing the estate.

Special cases

Do I have to travel to Puerto Rico if I live in the United States?

Not always. You can sign a power of attorney in favor of someone you trust in Puerto Rico; if you sign it before a notary outside Puerto Rico, it must be formalized (protocolizado) here (Ley Notarial, Art. 38). The return and the relevo are handled online in SURI, and the extension for the return can be up to 6 months if the administrator is outside Puerto Rico. Ask the notary whether your power of attorney needs an apostille. See heirs living outside Puerto Rico.

What can we do if a sibling does not want to sell the house?

To sell a specific estate asset, everyone's consent is needed (Art. 1604). But no heir is required to remain in the comunidad hereditaria (co-ownership among heirs): anyone can ask for the partition at any time, including in court (Art. 1775). Talking calmly, or mediation, is usually the first step. A co-heir can sell their own share, but the others have a 30-day right of first refusal (derecho de tanteo) if it is sold to an outsider (Art. 1605). See disputes among heirs.

What happens if one of the heirs is a minor?

The minor's parents manage their property, but they cannot sell or mortgage the minor's real estate without prior court authorization (Art. 632). In a declaration of heirs before a notary, the Ministerio Público is notified and there is a 30-day wait (Ley 282-1999, Art. 8). If the father or mother is also inheriting along with the minor, it is wise to get advice about possible conflicts of interest. See minors as heirs.

Where do I start if the house is still in my grandparents' names?

Each estate has to be resolved in order: first the grandparents' and then that of each child who died afterward. Each death is governed by the code in effect on its date and needs its own declaration of heirs or will and its own relevo. For deaths before 2018, the Hacienda return was different and had a different deadline. See old, unrecorded family property.

Is life insurance part of the estate?

If the policy has a designated beneficiary, the Tribunal Supremo (Puerto Rico Supreme Court) has said the money is not part of the caudal relicto, because the beneficiary has a right of their own (Vélez Rivera v. Bristol-Myers Squibb, 2002). If the policy is payable to the estate, the insurer can pay without Hacienda's authorization only up to $5,000 or 40%, whichever is greater. See life insurance and beneficiaries.

Does anything change if my relative had stocks or property in the United States?

It can. If they were a U.S. citizen only because they were born in or lived in Puerto Rico, for federal tax purposes they are treated as a nonresident not a citizen, and if their property situated in the United States exceeds $60,000, Form 706-NA must be filed within 9 months. A property in a state may also require a proceeding there. If the relative was a citizen by birth in a state, in 2026 the federal return is usually needed only if the estate exceeds $15,000,000. See estates with property in the U.S..

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.