P.R. Laws tit. 31, § 5194
With respect to all other personal and real property of the debtor, the following shall have preference:
(1) Credits in favor of the Commonwealth of Puerto Rico, the Municipal Revenue Collection Center, or the corresponding municipality, for the taxes of the last five (5) delinquent annual assessments and the current unpaid assessment which is not included in subsection (1) of § 5193 of this title.
(2) Credits for advances for agricultural purposes, as to the crops on the property for which such advances are made.
(3) Those due:
(a) For judicial expenses and those of administration of bankruptcy for the common interest of the creditors, made with the proper authorization or approval.
(b) For the funeral expenses of the debtor, according to the customs of the place, and also those of his wife and of his children, under their parental authority, should they have no property of their own.
(c) For expenses of the last illness of said persons, incurred during the last year, counted up to the day of their death.
(d) For daily wages and salaries of employees and domestic servants for the last year.
(e) For advances made to the debtor for himself and his family constituted under his authority, in provisions, clothing, or shoes, for the same period of time.
(f) For income for support during proceedings in bankruptcy, unless they are based on mere beneficence.
(4) Indebtedness which without a special privilege appear:
(a) In a public instrument.
(b) In a final judgment, should they have been the object of litigation.
These credits shall have preference among themselves according to the priority of dates of the instruments and of the judgments.
History —Civil Code, 1930, § 1824; July 23, 1974, No. 125, Part 1, p. 564, § 6; Sept. 19, 1996, No. 241, § 16.