P.R. Laws tit. 31, § 4189
2019-02-20 00:00:00+00
The person paying the annuity is obliged to pay the taxes and other charges affecting the estate charged with the annuity.
In paying the income, he may deduct therefrom the part of the charges to be paid by the annuitant.
History —Civil Code, 1930, § 1514.