Luis Vivoni López

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...

Mr Casellas has over 25 years of experience in various corporate and financing matters, including project development and finance, commercial lending and structured finance, real estate and mergers and acquisitions. He has acted as counsel for various financial institutions in commercial lending and structured finance transactions. Some of his recent transactions include acting as counsel for Autopistas Metropolitanas de Puerto Rico, LLC in the financing of the PR-22 toll road concession, the...

Fernando J. Rovira-Rullán is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law. Fernando 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 Fernando J. is held by other top lawyers in the same geographic and legal practice area.

Denisse Ortiz-Torres is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Denisse, 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 Denisse is held by other top lawyers in the same geographic and legal practice area.

Julio Pietrantoni is a top attorney recognized by Best Lawyers in the practice area(s) of Banking and Finance Law and Corporate and M&A Law. Julio, who practices law in San Juan, Puerto Rico, has been recognized since 2015. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Julio is held by other top lawyers in the same geographic and legal practice area.

Mr. Rodríguez, who joined the Firm in 1974, practices in the areas of tax exemption, general corporate and government contracts. He has negotiated and re-negotiated dozens of grants of tax exemption for companies owned by U.S., European and Puerto Rican entities, including Johnson & Johnson, Schering-Plough, Medtronic, Harvey Hubbell, Astra-Zeneca (U.K.), Aventis (France) and MOVA (Puerto Rico).

He specializes in cross border transactions, government affairs, and government procurement and contracting. His corporate practice has been focused primarily on insurance and banking regulatory issues and insurance M&A transactions, involving both insurance company and insurance brokerage asset purchase and stock purchase transactions. Mr. Ramirez has also been involved in the organization and authorization of insurers, including the incorporation and organization of the first domestic l...

Marta S. Ramírez-Isern is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Real Estate Law. Marta S., 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 Marta S. is held by other top lawyers in the same geographic and legal practice area.

Lady E. Cumpiano-Alfonso is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Lady E., 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 Lady E. is held by other top lawyers in the same geographic and legal practice area.

Ms. Toro has developed a general corporate tax practice with emphasis in employee benefits, income tax, tax incentives, property taxes and municipal license tax. She also possesses experience in the litigation of tax controversies before the Puerto Rico courts, as well as in governmental and legislative affairs regarding labor issues within the public sector. As an employee benefits' attorney, she provides counseling to clients on the qualification and administration of Puerto Rico and U.S. r...