Puerto Rico Revocation of Will
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FAQ
As of November 28, 2020, inheritances are distributed in two parts. 50% is of free disposition and the other half (legitimate) is divided equally among the forced heirs, which are the children and now include the widow or widower.
As a rule, there is no inheritance tax applied. Once the declaration of heirs has been issued by the Puerto Rico courts, you need to procure a certification of value and a certification of debt from CRIM.
All real estate in Puerto Rico is subject to the probate system. This system is based on a "forced heir" policy, that states that all children need to receive from the decedent (the person that died).
This is what is commonly known in the U.S. as probating an estate. A will that is drafted, either outside or in Puerto Rico, must be declared valid and must go through a court process to be validated in Puerto Rico.
As Puerto Rico is under United States sovereignty, U.S. federal law applies in the territory, and cases of a federal nature are heard in the United States District Court for the District of Puerto Rico.
Property That May Avoid Probate Property held in a trust3 Jointly held property (but not common property) Death benefits from insurance policies (unless payable to the estate)4 Property given away before you die. Assets in a pay-on-death account. Retirement accounts with a named beneficiary.
If you inherited via a will, and the will was executed outside of Puerto Rico, if the executed will is not contrary to Puerto Rico law, the Puerto Rico Real Estate Attorney will help in the process to validate the same. The Real Estate Attorney will file in court a legal action called Exequator.
