P.R. Laws tit. 21, § 5943
(a) Within the thirty (30) days following the date of the public auction of real property, the owner of the certificate of sale shall deliver to the purchaser a certificate of purchase. Said certificate of purchase shall contain the following information: the name, social security number and address of the purchaser; the date of the sale; the sales price; the amount of the credit for transferred tax debt plus interest, surcharges and fees; and a description of the property including the lot number and the folio and volume in which said property is registered in the Property Registry. The certificate of purchase shall also indicate that the purchaser made full payment of the sales price. Said certificate of purchase shall be authenticated before a notary public.
(b) If the right of redemption provided below is not exercised within the prescribed term, the certificate of purchase shall constitute absolute title of said property in favor of the purchaser, free of any liens or inferior rank encumbrance. The mortgages and other encumbrances with preference over the transferred tax debt credit shall continue to subsist without cancellation. The certificate of purchase shall be prima facie evidence of the facts indicated therein in any controversy, proceeding or suit which involves or concerns the rights of the purchaser, his or her heirs or assignees on the property transferred by virtue thereof. The purchaser, his or her heirs or assignees may present the certificate of purchase at the corresponding Section of the Property Registry for its registration upon payment of the corresponding fees.
History —June 26, 1997, No. 21, § 25; June 30, 1998, No. 105, § 13; Aug. 12, 2000, No. 177, § 4.