Estate Planning Laws in Puerto Rico.

Puerto Rico adopted a comprehensive new Civil Code in 2020, replacing the 1930 Code. Governs succession, family, contracts, property, and civil relationships under a modernized civil-law framework.

Puerto Rico requires forced heirship — decedents cannot fully disinherit their children or spouse. Under the 2020 Civil Code, forced heirs receive at least 50% of the estate (the legítima). The remaining portion (tercio de libre disposición) may be freely disposed by will.

Puerto Rico recognizes three main types of wills: (1) Open Notarial Will (before a notary and 2 witnesses, most common); (2) Closed Will (executed privately, delivered sealed to notary); and (3) Holographic Will (wholly handwritten and signed by testator). Witnesses and notarial formalities differ by type.

When a decedent dies without a will (intestate), heirs must obtain a judicial Declaration of Heirs (Declaratoria de Herederos) through the Court of First Instance. Only after the declaration can heirs administer the estate.

Puerto Rico imposes its own estate tax on the worldwide estate of PR-domiciled decedents (and on PR-located property of non-domiciled decedents). Rates vary by relationship and taxable estate size. Exemptions apply for surviving spouse transfers.

Puerto Rico permits advance health-care directives for end-of-life treatment preferences. Specific execution formalities required.