P.R. Laws tit. 32, § 3172
No natural or [juridical] person may refuse to comply with any summons or requirement issued by the Secretary of the Treasury of Puerto Rico or by his agents, or with any court order issued under the provisions of §§ 3171-3173 of this title, by alleging that the testimony or evidence required would incriminate him or subject him to a penalty; but no person shall be prosecuted nor subject to any penalty by reason of or for any transaction, matter, or event concerning which he is obliged to testify or to produce evidence after his having claimed his privilege not to incriminate himself, except that whoever may so testify shall not be exempt from prosecution and punishment for perjury committed in the act of giving such testimony.
History —Mar. 20, 1951, No. 27, p. 58, § 2.