P.R. Laws tit. 7, § 272
The mortgage modification deeds executed to modify the terms of any mortgage insured under the mortgage insurance established by virtue of this chapter, so as to temper the same with the terms established by the Agency through regulations, shall be exempted from the payment and cancellation of internal revenue stamps and shall be recordable in the Property Registry free of charge as regards the fees provided under §§ 1767a—1767c of Title 30. [Likewise, the second mortgage deeds that are granted under the program authorized by § 145 of Title 13, shall be exempt from the payment and cancellation of the internal revenue stamps and shall be recordable in the Property Registry free of charge as regards to the fees provided under §§ 1767a—1767c of Title 30.] Furthermore, the provisions of § 2131(3)(a) of this title, shall apply to all deeds mentioned in this section.”
History —June 25, 1965, No. 87, p. 216, added as § 12 on Mar. 9, 2009, No. 9, § 17.