P.R. Laws tit. 31, § 3221 : ONE Civil Code —Subtitle 4 Obligations and Contracts —PART I. Obligations —Chapter 247. Extinction of Obligations —Subchapter V. Compensation —§ 3221. When compensation takes place
Compensation shall take place when two (2) persons, in their own right, are mutually creditors and debtors of each other.