In short
The contador partidor is the figure that closes an estate’s cycle: the one who divides it. Article 1747 defines it by naming three distinct operations, in this order: the person designated to carry out the liquidation, the division and the adjudication of the hereditary goods. It is not only dividing; liquidation comes first. Article 1748 says who appoints them, with the same three-rung ladder as the administrator: if the decedent does not designate one, the heirs may, and failing agreement among them the court designates. Article 1749 is the one not to skip, because it imposes an obligation and not a possibility: the albacea or the administrator of the inheritance must request the court to appoint a contador partidor, if one has not been designated. The Code writes “must”. But that duty comes conditioned, and the condition matters as much as the obligation: provided they have satisfied the amount of the debts and the expenses of the administration, or hold sufficient goods to satisfy it. That is, first the debts and expenses are covered — or it is assured there is enough to cover them — and only then does the obligation to request a divider arise. The article does not say what happens if the albacea or administrator do not request it: it imposes the duty and stops there. And there is a large limit on what this guide can tell you: these three articles name the liquidation, the division and the adjudication, but do not describe them. Those operations are in another Title of the Code not read for this batch, so here you will not find how a partition is made, or what may be challenged in it. Nor does the Code say what qualifications a contador partidor needs, or how the appointment is requested, or what it costs, or within what time the work must be finished.
What is it?
They are Articles 1747, 1748 and 1749 of the Civil Code of 2020: what a contador partidor is, who designates them and when the albacea or administrator must request the appointment.
Who can do it?
The heirs of an estate pending division, and the albacea or administrator handling it.
Requirements
- The contador partidor carries out the liquidation, the division and the adjudication of the hereditary goods.Verified against the official source
- If the decedent does not designate one, the heirs may; failing agreement among them, the court designates.Verified against the official source
- The albacea or the administrator must request the appointment from the court if one has not been designated.Verified against the official source
- That duty arises once the amount of the debts and administration expenses is satisfied, or sufficient goods are held to satisfy it.Verified against the official source
Documents you need
Cost
Step by step
Step 1: What a contador partidor does
Article 1747: the liquidation, the division and the adjudication of the hereditary goods. Three distinct operations, in that order.
Step 2: Dividing comes after liquidating
The article puts liquidation first. It is not only dividing goods among heirs.
Step 3: First, the decedent
Article 1748: if the decedent designated one, that appointment governs.
Step 4: Then, the heirs
If the decedent does not designate one, the heirs may.
Step 5: And failing agreement, the court
Failing agreement among the heirs, the court designates. It is the administrator’s same ladder.
Step 6: A duty, not an option
Article 1749: the albacea or the administrator must request the appointment from the court if one has not been designated. The Code writes “must”.
Step 7: But with a condition
Provided they have satisfied the amount of the debts and the expenses of the administration, or hold sufficient goods to satisfy it.
Step 8: The order that imposes
First the debts and expenses are covered — or it is assured there is enough — and only then does the duty to request a divider arise.
Step 9: What the article does not say
It does not say what happens if the albacea or administrator do not request it. It imposes the duty and stops there.
Step 10: And what this chapter does not describe
The liquidation, the division and the adjudication are named but not explained: they belong to another Title of the Code not read for this batch. You will not find here how a partition is made.
Where to do it
Article 1748 places the court on the last rung of the designation, and Article 1749 places the albacea’s or administrator’s request there. The Code does not say before which court, in what form, at what fee or how long it takes, and this guide does not invent it.
How long it takes
What to do if something goes wrong
If the estate has gone undivided for a while and there is an albacea or administrator, Article 1749 may be your argument: it is not that they may request a contador partidor, it is that they must when none has been designated. That said, the duty has a prior condition worth checking before demanding: that the debts and administration expenses have been satisfied, or that sufficient goods are in their hands to cover them. If that point has not been reached, the obligation has not yet arisen. If the decedent designated no contador partidor, Article 1748 lets the heirs do so by agreement, and only failing agreement does the court come in. What this guide cannot give you is how the partition is made or what may be challenged in it: Article 1747 names the liquidation, the division and the adjudication, but those operations are regulated in another Title not read for this batch. Nor does the Code say what qualifications a contador partidor needs or what term they have. MiPRFácil does not represent anyone in court and gives no legal advice.
Common mistakes
- Believing requesting a contador partidor is optional for the albacea or administrator: Article 1749 says “must”.
- Demanding that duty too early: it arises once the debts and administration expenses are covered, or sufficient goods exist.
- Going straight to court for the designation: Article 1748 puts the decedent and the heirs first.
- Thinking the contador partidor only divides: Article 1747 also names the liquidation and the adjudication.
- Expecting this chapter to explain how the partition is made: it only names it.
- Assuming the Code sets qualifications for the office: it does not in these three articles.
- Looking here for a deadline to finish the partition: there is none in this section.
- Taking for granted there is a penalty for not requesting the appointment: the article establishes none.
Frequently asked questions
What does a contador partidor do?
Article 1747 says it is the person designated to carry out the liquidation, the division and the adjudication of the hereditary goods.
May the heirs appoint one?
Article 1748 says that if the decedent does not designate a contador partidor, the heirs may, and that failing agreement among them the court designates.
Is the albacea obliged to request one?
Article 1749 says the albacea or the administrator must request the appointment from the court if none has been designated, provided they have satisfied the debts and administration expenses or hold sufficient goods to satisfy them.
Where does the Code explain how the partition is made?
Not in these three articles. Article 1747 names the liquidation, the division and the adjudication, but those operations are regulated in another Title of the Code this guide did not read.
Official sources
These are the government pages this guide is based on.
- Poder Judicial de Puerto Rico
Poder Judicial
bvirtualogp.pr.gov
Last verified
September 11, 2026
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Did you find out-of-date information?
An albacea may not sell estate goods unless the testator authorised it
Article 1741 of the Civil Code of 2020 leaves two routes without that authorisation: the heirs’ unanimous consent or judicial authorisation.
A creditor with written title may request an administrator be named for the estate
Article 1744 of the Civil Code of 2020 allows it, alongside the albacea, the forced heirs and the heirs or legatees.
If several executors are named without saying how they act, joint action is presumed
Article 1735 of the Civil Code of 2020 sets that presumption, and 1729 bars the person declared unworthy and the disinherited from the office.
Income from inherited goods belongs to the estate until there is a partition
Article 1603 of the Civil Code of 2020 says so, and 1600 adds that the hereditary community has no juridical personality.
The funeral, the inventory and the executor’s pay come out of the estate
Article 1589 of the Civil Code of 2020 lists six hereditary charges, and the sixth leaves the list open: the other expenses of an analogous nature.
A testator may forbid dividing for four years; the heirs may renew it
Article 1607 of the Civil Code of 2020 gives the testator a four-year cap that does not reach the legítima. Article 1608 lets the heirs renew theirs.