P.R. Laws tit. 19, § 456
As used in this chapter the following terms have the following meaning when they refer to property that is located in the Commonwealth of Puerto Rico and is subject to its law:
(a) Intangible and tangible. — When referring to property, mean incorporeal and corporeal, respectively.
(b) Interest in property. — Means a real right in movable or immovable property”.
(c) Personal property. — Means movable property.
(d) Real estate. — Means immovable property and real rights therein, and leases of immovables which have been recorded in the Registry of Property.
(e) Statutory lien. — Means a preference or priority created by App. I of Title 10, or §§ 1 et seq. of Title 31, or other statutory authority.
History —Aug. 17, 1995, No. 208, added as § 1-206 on Sept. 19, 1996, No. 241, § 3.