The Court held that the specialized tax chamber in San Juan has exclusive competence over this dispute because it concerns whether a statutory tax exemption extends to a subcontractor, and the governing statute’s list of covered tax laws is illustrative rather than exhaustive.
State highest court
Supreme Court of Puerto Rico
The 40 most recent opinions analysed by LawDiver, newest first. The case name opens the published case page. Read full opinion opens the opinion text.
Recent opinions
The Court held that a child adopted by one person after having only one established line of filiation may, in appropriate circumstances, retain a legal relationship with a biological parent whose filiation is established after the adoption.
El Tribunal resolvió que la Autoridad de los Puertos de Puerto Rico es patrono bajo la Ley Núm. 100 y que la querella expuso hechos suficientes para justificar un remedio en esa etapa. En cuanto a la reclamación bajo la Ley Núm.
September 9, 20262026 TSPR 97
El Tribunal Supremo aprobó la actualización del Libro de Instrucciones al Jurado, incorporando revisiones lingüísticas, lenguaje inclusivo, instrucciones nuevas y modificaciones necesarias para reflejar cambios recientes en el derecho penal.
September 4, 20262026 TSPR 96
The Supreme Court of Puerto Rico held that under Rule 35.1 of the Civil Procedure Rules, a party who rejects a reasonable offer of judgment must pay the prevailing party’s costs, expenses, and attorney's fees without a prior judicial finding of temerity or arbitrariness, and it reversed the appellate court’s decision…
The Supreme Court of Puerto Rico held that classifying a guest house as a "Uso Limitado" does not by itself convert the permitting process from ministerial to discretionary, that a professional authorized may issue the construction permit ministerially, that the petitioners have standing under Art.
The Supreme Court of Puerto Rico held that a taxpayer need not exhaust all municipal administrative remedies when the dispute challenges the municipality's authority to impose a construction arbitrio, reversing the appellate court and remanding for further proceedings on the merits.
El Tribunal Supremo resolvió que una sentencia monetaria basada en una obligación personal puede ejecutarse dentro de los quince años siguientes a que advenga final y firme. Aunque después de cinco años se requiere una moción, autorización judicial y notificación a las partes, no es necesario acreditar justa causa por…
The Court affirmed the denial of dismissal and remanded for continuation of the third action, holding that the two prior dismissals were without prejudice and had become final and binding before the third action was filed.
August 13, 20262026 TSPR 90
El Tribunal Supremo resolvió que el Registrador de la Propiedad excedió su función calificadora al reinterpretar un testamento y rechazar una resolución judicial sobre declaratoria de herederos.
El Tribunal Supremo revocó la decisión del Tribunal de Apelaciones que había dejado sin efecto la exclusión de un informe pericial presentado tardíamente por la AEE. Determinó que el Tribunal de Primera Instancia actuó razonablemente al excluirlo, pues la AEE incumplió reiteradamente los términos judiciales, no…
El Tribunal Supremo de Puerto Rico reafirmó que las Reglas de Evidencia no rigen los procedimientos adjudicativos ante agencias administrativas y sostuvo que la CIPA abusó de su discreción al aplicarlas con rigor y al exigir cadena de custodia para autenticar veintidós fotografías de lesiones que constituían evidencia…
A Summer Panel of the Supreme Court of Puerto Rico denied both the motion in aid of jurisdiction seeking a stay of proceedings and the petition for certiorari by which Osbiel Carmona Rodríguez sought review of the Court of Appeals' refusal to intervene in the trial court's denial of his motion to suppress evidence…
August 5, 20262026 TSPR 85
The Supreme Court of Puerto Rico granted two intrajurisdictional certification petitions and consolidated them, immediately taking up the litigation over whether the November 30, 2022 'Carta-Extensión' — which replaced the 18-month automatic termination of LUMA's supplemental contract with an indefinite term tied to…
August 4, 20262026 TSPR 84
El Tribunal resolvió que los municipios gozan de inmunidad frente a reclamaciones por accidentes ocurridos en carreteras o aceras estatales, aun cuando el municipio mantenga la acera.
August 3, 20262026 TSPR 83
The Supreme Court of Puerto Rico affirmed the Registrador's denial to register a public deed of repudiation of inheritance, holding that a judicial resolution identifying the heirs is an indispensable condition for registration when a hereditary right is already recorded.
The Supreme Court of Puerto Rico censured attorney Oscar García Rivera, finding violations of Canons 18 and 38 of the Professional Ethics Code while holding that his Facebook video did not constitute a violation of Canon 13 because the required high probability of substantial prejudice was not proven.
July 31, 20262026 TSPR 82
The Supreme Court of Puerto Rico held that in a forced expropriation proceeding brought by a public corporation, the applicable appeal period is thirty (30) days under Rule 52.2(a) of the Puerto Rico Rules of Civil Procedure, not sixty (60) days under Rule 52.2(c).
El Tribunal Supremo resolvió que, cuando un acuerdo arbitral delega expresamente al árbitro la determinación de su alcance o aplicabilidad y la parte no impugna específicamente la cláusula de delegación, corresponde al árbitro adjudicar las controversias sobre la validez, alcance o aplicabilidad del acuerdo arbitral.
The court held that the complaint plausibly alleged a moral-rights claim based on the recorded interpretation of the phrase, even though the short phrase itself lacked sufficient creativity for protection.
July 6, 20262026 TSPR 73
The court held that the agency could not use its own preexisting study to supply the applicant's burden of proving the need for a tariff increase when the proceeding was initiated by the concessionaire.
El Tribunal Supremo determinó que Edwin R. Colón Torres infringió los Cánones 18, 20, 23, 24 y 35 del Código de Ética Profesional al demorar por más de una década trámites sucesorales y registrales, retener honorarios adelantados por servicios incompletos, omitir adelantos en una factura y reclamar una suma superior a…
El Tribunal Supremo revocó las determinaciones de los foros inferiores y ordenó eliminar la información de Ángel L. Hernández Díaz del Registro de Personas Convictas por Delitos Sexuales y Abuso Contra Menores.
The court reversed the appellate judgment and remanded for a recalculation of the surviving spouse’s usufructuary share. It held that debts arising from the estate, including tax liabilities, must be paid from estate assets before distribution and cannot be charged solely to one heir; the estate’s administrator must…
June 10, 20262026 TSPR 63
El Tribunal resolvió que el Tribunal de Apelaciones tenía jurisdicción para revisar la resolución del DACo que desestimó la querella respecto del Banco y dos de sus oficiales, aunque el procedimiento continuara contra otros querellados.
The Court held that the assignment of the professional-services contract was effective because the specialist tacitly consented by continuing to perform under it after notice, and that the assignment transferred its noncompetition clause without a separate written ratification.
The Court held that the Tribunal de Primera Instancia could not depart from the Tribunal de Apelaciones’ mandate by rejecting the attorney-fee memorandum on a timeliness ground that could have been raised in the earlier appeal.
The Court held that motions for reconsideration are incompatible with Puerto Rico’s summary labor procedure and that merely filing a motion for relief from judgment does not interrupt prescription or suspend the judgment’s finality unless the motion is granted.
El Tribunal Supremo resolvió que una agencia puede adoptar íntegramente por referencia el informe de su oficial examinador como parte de la resolución final, siempre que el informe cumpla los requisitos legales de determinaciones de hecho y conclusiones de derecho, y que la decisión esté sustentada en el expediente…
El Tribunal revocó la desestimación por tardío del recurso de apelación y devolvió el caso al Tribunal de Apelaciones para que lo atienda en los méritos. Resolvió que, en las circunstancias excepcionales de la puesta en marcha reciente del SUMAC TA, el depósito del recurso en el buzón del tribunal dentro del término…
The court held that a trial court may not impute a child-support obligor’s economic capacity as a procedural sanction for failing to comply with discovery. Because that imputation bypassed the voluntary acceptance required for that framework and displaced the statutory process for determining the parties’ actual…
The Court affirmed the dismissal of RedMane’s judicial-review petition as premature because the Department of Health’s award notice misstated the applicable deadlines and incorrectly directed bidders to seek reconsideration under the general administrative procedure.
El Tribunal revocó la desestimación de la demanda por incumplimiento contractual porque los tribunales inferiores exigieron prueba de las alegaciones al resolver una moción bajo la Regla 10.2(5), en vez de considerar como ciertos los hechos bien alegados e interpretarlos favorablemente a la demandante.
April 9, 20262026 TSPR 36
El Tribunal revocó las sentencias de los foros inferiores porque la determinación de no causa para arresto contra el conductor no constituye la adjudicación expresa exigida para aplicar impedimento colateral por sentencia en una impugnación de confiscación civil.
El Tribunal resolvió que, cuando se sustituye a una parte demandada fallecida, el término de 120 días para emplazar a sus sucesores comienza al expedirse los emplazamientos personales o al notificarse la autorización para emplazar por edicto, pero solo después de cumplir oportuna y cabalmente el trámite de…
The court dismissed the disciplinary charges against Judge Vélez Carreras, concluding that the record showed a legal error in failing to impose mandatory electronic monitoring but did not establish that the error was ethically punishable.
The Supreme Court of Puerto Rico held that the right of publicity (commercial aspect of the right of one's own image) is transferable only by written agreement or intestate succession, regardless of the employment or contractual relationship.
El Tribunal suspendió inmediata e indefinidamente a Wanda Vázquez Garced del ejercicio de la abogacía y la notaría por aceptar, a sabiendas e intencionalmente, la promesa de una aportación política de una persona extranjera para apoyar su campaña.
The court suspended Adolfo Matías Balaguer immediately and indefinitely from practicing law and notarial work after he repeatedly failed to respond to a disciplinary complaint and comply with the court’s orders.
March 5, 20262026 TSPR 20
The Court held that the Department of Consumer Affairs (DACo) should have entered the condominium council’s default for its unjustified, months-late answer, but that the default did not prevent summary dismissal of the complaint.