The production of an arbitral award which has not been declared enforceable in proceedings for annulment under art. 828 cod. proc. civ. does not constitute a “case of use” for the purposes of stamp duty under art. 6 d.P.R. 131/1986.
Where the arbitral award is referred to in the judgment of the court of appeal which, in annulment proceedings, confirms it in whole or in part, the confirmed portion of the award constitutes a referenced instrument subject to registration under art. 22 co. 1 d.P.R. 131/1986.