P.R. Laws tit. 13, § 889
(a) Gifts to non-residents. — Any resident donor intending to make a gift to a non-resident shall inform the Secretary of the Treasury of this intention not less than thirty (30) days in advance of the intended transfer, setting forth the name, address, and age of the intended recipient and the value of the gift to be made. The Secretary of the Treasury shall compute the tax to be paid, and shall within a term of twenty (20) days inform the donor of the amount of such tax, which amount the donor shall withhold from the recipient and transmit, within a term of thirty (30) days after the making of the gift, to the Secretary of the Treasury. Failure of the donor to comply with these provisions shall render him personally liable for the tax on the gift; whenever the tax is thus collected from the donor, the amount of the tax so collected and not withheld from the recipient shall be included in the amount of the taxable gift.
(b) In the case of gifts other than gifts to non-residents and gifts effective at death, the tax shall be due and payable on or before February 1 of the year following the year in which the gift was made and shall be paid by the recipient.
History —Apr. 12, 1946, No. 303, p. 782, § 8, retroactive to Mar. 22, 1946.