In order to determine the legal portion, the value of the property remaining on the death of the testator, after deducting all debts and charges, without including therein those imposed in the will, shall be taken into consideration.\nTo the net value of the hereditary estate shall be added the value of all the collationable gifts bestowed by the said testator at the time they were made.\nHistory —Civil Code, 1930, § 746.
Puerto Rico Legal Code