Las hipotecas por una cuantía de quinientos mil dólares ($500,000.00) o más, a las cuales les sea de aplicación la Sección 8558 del Título 13, del “Código de Rentas Internas de Puerto Rico de 1994”, según enmendado, o cualquier ley que la sustituya, serán inscribibles siempre que se presenten con una certificación oficial expedida por el Departamento de Hacienda que acredite la radicación de la planilla informativa sobre Declaración Afirmativa de Cuantías Transaccionales, según dispuesto en dicha sección. No obstante, no se podrá denegar la presentación del documento.
Se exime de este requisito al negocio financiero cuando el adquirente sea una persona no residente del Estado Libre Asociado de Puerto Rico o cuando se refiera a una hipoteca reversible.
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