Fernando Lionel Berio Muñiz

Patricia M. Marvez-Valiente is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Patricia M., who practices law in San Juan, Puerto Rico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Patricia M. is held by other top lawyers in the same geographic and legal practice area.

David Rivé-Power is a top attorney recognized by Best Lawyers in the practice area(s) of Administrative Law and Health Care Law. David, who practices law in San Juan, Puerto Rico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which David is held by other top lawyers in the same geographic and legal practice area.

Héctor Lebrón-González is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Héctor, who practices law in San Juan, Puerto Rico, has been recognized since 2024. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Héctor is held by other top lawyers in the same geographic and legal practice area.

Luis Raúl Román Negrón is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice and Litigation. Luis Raúl, who practices law in San Juan, Puerto Rico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luis Raúl is held by other top lawyers in the same geographic and legal practice area.

Ricardo Muñiz is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law and Trusts and Estates. Ricardo, who practices law in San Juan, Puerto Rico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ricardo is held by other top lawyers in the same geographic and legal practice area.

José Fernando Rovira-Rullán is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. José Fernando, who practices law in San Juan, Puerto Rico, has been recognized since 2016. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which José Fernando is held by other top lawyers in the same geographic and legal practice area.

Juliana M. Pérez-Alemañy is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Juliana M., who practices law in San Juan, Puerto Rico, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Juliana M. is held by other top lawyers in the same geographic and legal practice area.

Roberto A. Cámara-Fuertes is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice, Litigation and Product Liability Litigation. Roberto A., who practices law in San Juan, Puerto Rico, has been recognized since 2019. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Roberto A. is held by other top lawyers in the same geographic and legal practice area.

Mr. Muñiz represents clients in all phases of tax controversy and litigation matters, from tax audits and examinations through administrative appeals and court proceedings. He actively participates in multiple tax litigations representing clients on wide arrays of tax challenges, including: municipal license tax, income tax, personal property tax and construction excise tax deficiency procedures. He also has extensive experience representing taxpayers during the real property tax asses...

Alfredo Alvarez-Ibáñez is a member in the Corporate Department. He has been with O’Neill & Borges since 1996. Alfredo’s practice is concentrated in various areas of commercial law and creditors’ rights, including real estate, commercial lending, secured transactions, asset-based finance, and complex out-of-court workouts and restructurings, representing both local and U.S.-based financial institutions and businesses. Alfredo’s practice also involves c...