Jaime E. Santos

Her main areas of practice are corporate and individual income taxes. Prior to joining McConnell Valdés, she was a Tax Counsel with the Puerto Rico Treasury Department, where she reviewed private letter rulings concerning a broad range of issues including corporate and flow-through entities taxation, tax reorganizations, sales and use tax and other tax matters.

Mr. Bengoa has developed a general practice concentrating in Puerto Rico tax incentive issues for manufacturing entities, and the negotiation of tax incentives grants and infrastructure and location incentives agreements with the Puerto Rico Industrial Development Company. Mr. Bengoa also specializes in negotiating tax incentives for companies engaged in recycling and renewable energy projects. He also emphasizes in general corporate, real estate, employee benefits and health care law practic...

Juan Ramón Cancio-Ortiz is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law, Corporate and M&A Law and Structured Finance Law. Juan Ramón, who practices law in San Juan, Puerto Rico, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Juan Ramón is held by other top lawyers in the same geographic and legal practice area.

Mr. Ruiz-Montilla chairs McConnell Valdés' Real Estate, Hospitality & Finance Practice Group. His practice includes real estate, hospitality, tourism incentives, finance, corporate and mergers and acquisitions. Over the years he has been involved in many aspects of real estate, hospitality and corporate transactions, including resort and commercial developments, structuring of corporate acquisitions, planning and structuring timeshare, condo-hotel and condominium projects, negotiat...

Ian Marini-Biaggi is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Ian, who practices law in San Juan, Puerto Rico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Ian is held by other top lawyers in the same geographic and legal practice area.

Pedro A. Jiménez Rodríguez is a top attorney recognized by Best Lawyers in the practice area(s) of Arbitration and Mediation and Litigation. Pedro A., 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 Pedro A. is held by other top lawyers in the same geographic and legal practice area.

Adriana Capacete Cabassa is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Adriana Capacete, 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 Adriana Capacete is held by other top lawyers in the same geographic and legal practice area.

Eugenio J. Torres-Oyola is a top attorney recognized by Best Lawyers in the practice area(s) of Intellectual Property Law. Eugenio J., who practices law in San Juan, Puerto Rico, has been recognized since 2014. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Eugenio J. is held by other top lawyers in the same geographic and legal practice area.

José E. Villamarzo Santiago is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. José E., 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 José E. is held by other top lawyers in the same geographic and legal practice area.

Odemaris Chacón Varona is a top attorney recognized by Best Lawyers in the practice area(s) of Health Care Law, Insurance Law, Labor and Employment Law, Medical Malpractice Litigation and Professional Malpractice Litigation. Odemaris, who practices law in San Juan, Puerto Rico, has been recognized since 2018. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Odemaris is held by other top lawyers in the same geographic and legal practice area.