The Executor (Albacea) in Puerto Rico - Duties, Term and Accounts

When a person makes a will, they usually name someone they trust to carry it out. That person is the albacea (executor). If you were named executor, or if you want to know what to expect from the executor of a relative's estate, this guide explains their duties under the Código Civil de Puerto Rico de 2020 (2020 Civil Code).

The Code groups the executor, the administrator and the estate partitioner under a common name: ejecutores de la herencia (estate officers), the people in charge of acting for the benefit of the estate or of carrying out the division (Art. 1728). Many of the rules in this guide apply to all three.

Who the executor is

The executor is "the person expressly designated by the testator to carry out or oversee the carrying out of their last wishes" (Art. 1739). An executor exists only if there is a will: if the person died without a will, there is no executor.

Who can serve. Any individual or entity with full capacity to take on obligations. A person declared unworthy to inherit and a disinherited person cannot serve (Arts. 1728–1729). Often it is a child, the spouse, a sibling or a trusted friend, and the executor can also be an heir.

One or several. The testator can name a universal executor, with all the powers of executor, administrator and partitioner, or a particular executor for certain tasks (Arts. 1731–1733). If they name several without saying how they act, they are presumed to act jointly; their acts are valid if done by all of them, by one authorized by the others or by the majority if they disagree (Arts. 1735–1736). The testator can also name a substitute (Art. 1738).

The role is voluntary (Art. 1750). Acceptance can be express, in writing; implied, through acts only an executor could perform; or legal, if the person is asked to accept or decline and 15 days pass without an answer (Art. 1751). Someone who declines the role or resigns without just cause loses what the testator left them as heir or legatee, but not their legítima (forced share) (Art. 1770).

The executor's duties

Unless the will says otherwise, the executor can (Art. 1740):

1. take the measures necessary to preserve and safeguard the property;
2. carry out everything the will orders and, when lawful, defend its validity;
3. take part in lawsuits over estate property;
4. pay the bequests, with the heirs' consent; and
5. carry out the division of the estate when there is no partitioner.

Selling or mortgaging. The executor can sell or encumber estate property only if the testator expressly authorized it. Otherwise, they need the unanimous consent of the heirs or court authorization (Art. 1741).

Inventory. They must begin the inventory of the property within 30 days of accepting the role and finish it within the following 60 days (Art. 1765). The heirs can extend that period unanimously; if not, the court can do so for just cause, for no more than 6 months (Art. 1766).

Bond. In principle, the executor must post a bond in the amount set by the testator or the court, and cannot take office without it unless excused. The testator, or the majority of the interested parties who are adults and have capacity, can excuse it; in that case the bond is adjusted to the interest of minors or incapacitated persons (Arts. 1756–1758). The bond is not fully canceled until the final account is approved (Art. 1760).

Dealings with Hacienda. The executor can act as "Administrador" to file the Planilla Informativa de Caudal Relicto (estate information return, Modelo SC 2800 C) in SURI (the online system of the Departamento de Hacienda, Puerto Rico's Treasury) and request Hacienda's lien release, the relevo (CC RI 18-19). Be careful: an administrator who disposes of property without the relevo is personally liable for the tax attributable to it (Código de Rentas Internas, Section 2021.02(b)).

Term to complete the role

If the testator did not set a term, the executor must complete the job within one year of accepting, or of the end of any lawsuits over the validity of the will (Art. 1752). The term can be extended:

• by the testator, expressly; if the testator extends it without saying for how long, it is understood as extended by one year (Art. 1753);
• by the heirs: unanimously, for as long as they consider necessary; by majority, for no more than one year (Art. 1754);
• by the court, for the time necessary under the circumstances (Art. 1755).

Pay and expenses

If the will says nothing about the executor's pay and the heirs cannot agree, the court sets it based on the size of the estate and the work involved. The pay set by the testator or the court should not exceed 10% of the income or the net proceeds of the estate (Art. 1761).

If the testator left a bequest to the executor, it is presumed to be payment for the job, unless the will says otherwise (Art. 1762). The costs of their work are paid from the estate, and they are entitled to reimbursement of necessary and useful expenses, except costs imposed on them personally for fraud or bad faith (Art. 1763).

Accounting

The executor handles property that belongs to others, so they must account for it. They must give quarterly accounts, written and detailed, to the heirs, and a final account once 3 months have passed since their job ends (Art. 1767). Any clause in the will excusing them from accounting is treated as never written.

Practical tips: open a separate account for the sucesión (the estate / the group of heirs) (for that and for the estate's tax returns you will usually need an employer identification number, the EIN issued by the IRS), keep every receipt, do not mix your money with the estate's and share the accounts with all the heirs equally.

When the role ends and when the executor can be removed

The role ends when the job is completed, when it becomes impossible, when the term expires, on the executor's death, or by resignation or removal (Art. 1768). The executor can resign with the unanimous agreement of the heirs or for just cause, as determined by the court (Art. 1769).

Just cause for removal includes anything that makes them unfit for the role, failure to meet their obligations, poor performance, malicious use of their powers and the causes the testator set (Art. 1771). If the executor does not accept, resigns or is removed, carrying out the will falls to the heirs (Art. 1773). If there are tensions, see disputes among heirs.

The estate administrator

The administrador (estate administrator) is the person designated to preserve the estate and, where possible, increase it until it can be divided (Art. 1742). This role is useful when there is no executor, when the executor cannot act or when the heirs cannot agree.

• Who appoints them: the causante (the deceased person whose estate it is); if they did not, the heirs; and if there is no agreement, the court (Art. 1743).
• Who can ask the court for one: the executor, the forced heirs, the heirs or legatees, and an estate creditor with a written claim (Art. 1744).
• The court's preference: among other factors, the surviving spouse, the heirs, the executor, relatives, creditors and any other person, in that order (Art. 1745).
• Powers: preserve the property and make it produce income, sell crops and other yields, collect debts owed, make and withdraw deposits, pay debts and carry out other acts of sound management (Art. 1746).

While no one has accepted the inheritance, it is managed by the person the causante designated; if there is none, the executor; if there is no executor either, the people called to inherit; and if they cannot agree, a provisional administrator appointed by the court (Art. 1563).

In 2026, Senate Bill 1167 (P. del S. 1167) was filed, which would strengthen the surviving spouse's preference as administrator. As of the date of this guide, there is no record that it has become law.

The estate partitioner

The contador partidor (estate partitioner) is the person designated to settle, divide and assign the estate's property (Art. 1747). If the causante did not name one, the heirs can designate one, and if there is no agreement, the court (Art. 1748). The executor or the administrator must ask the court to appoint one once the debts and administration costs have been paid, or if they have enough assets to pay them (Art. 1749). If all the heirs have capacity and agree, they can carry out the division themselves (Art. 1779).

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.