Manuel San Juan

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...

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

Angel Rey Seijo is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Angel, 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 Angel 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.

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

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

Ms. Amarily Maldonado, Esq. joined Casillas, Santiago & Torres, LLC in April 2018, where she serves as an Attorney in the Corporate and Tax Divisions. Prior to joining the firm, Ms. Maldonado was a Senior Manager in the Tax Advisory Division of a major international accounting firm in Puerto Rico, where she tenured for six years. Ms. Maldonado commenced her career as an Associate in the Corporate Tax practice of one of the Big Four accounting firms and also served as a corporate and tax a...

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.

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).

Alberto J. Bayouth-Montes is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. Alberto J., 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 Alberto J. is held by other top lawyers in the same geographic and legal practice area.