The suspension of the enforceability of an arbitral award ordered under art. 830 co. 3 cod. proc. civ. does not remove the obligation to register the order declaring the award enforceable for stamp duty purposes under art. 37 d.P.R. 131/1986; only the final annulment of the award can extinguish the tax liability, giving rise to a right to reimbursement of the duty paid.
Registration as a debit does not apply to the order declaring an arbitral award enforceable under art. 825 cod. proc. civ., since art. 59 d.P.R. 131/1986 does not cover non-contentious proceedings, which include the exequatur proceedings for an arbitral award.