The following are artificial persons:(1) Corporations and associations of public interest, having artificial personality recognized by law. The personality of such bodies shall commence from the moment of their establishment in accordance with law.(2) Private corporations, companies or associations, whether civil, commercial or industrial, to which the law grants legal personality. A business trust institution of Massachusetts is a legal entity under the law of Puerto Rico. In re Vento Development Corp., 560 F.2d 2 (1977).A civil partnership has a legal personality different from that of its members. Heirs of Maeso v. Secretary of the Treasury, 1959, 81 P.R.R. 610. History —Civil Code, 1930, § 27.
Puerto Rico Legal Code