Taxes imposed directly upon the capital, during the usufruct, shall be paid by the owner.\nIf the latter has paid them, the usufructuary shall pay him proper interest on the sums he may have disbursed by reason thereof and, if the usufructuary advance the amounts of such taxes, he shall receive the amount thereof at the end of the usufruct.\nHistory —Civil Code, 1930, § 433.
Puerto Rico Legal Code