The losses and profits shall be distributed in accordance with what has been agreed upon. If an agreement exists only with regard to the share of each one in the profits, his share in the losses shall be in the same proportion.\nIn the absence of an agreement, the share of each partner in the profits and losses shall be in proportion to what he may have contributed. The partner who contributes his services only shall receive a share equal to the one who has contributed the least. If besides his services he should have contributed capital, he shall also receive the proportional share which may pertain to him for this capital.\nHistory —Civil Code, 1930, § 1580.
Puerto Rico Legal Code