A natural person has the capacity to be a trustee to the extent that he has the capacity to administer the trust property for his own benefit.A juridical person has the capacity to be a trustee to the extent that it has the capacity and authority by law to administer the trust property for a particular trust.The trustor can be a trustee.The beneficiary can be a trustee, provided he is not the sole beneficiary. If the trust has several beneficiaries, they can all be trustees.The State can be a trustee, provided that it is expressly empowered by law for a particular trust. History —Aug. 31, 2012, No. 219, § 17.
Puerto Rico Legal Code