Sara L. Vélez-Santiago

Ms. Vélez' practice is focused on advising clients on the tax treatment of corporate transactions and reorganizations, as well as assistance in devising tax-efficient corporate structures for new or existing Puerto Rico operations. She has worked extensively with the Puerto Rico tax and industrial incentives acts and provisions relative to U.S. income taxation of international operations, as well as the Puerto Rico and U.S. taxation of investment income, including government obligation...

Mr. Cortés-Rexach has practiced law in Puerto Rico for over three decades, concentrating in the areas of commercial and project financing and real estate law. His involvement in Puerto Rico’s tourism industry is extensive, having participated as counsel in a significant number of the major hotel and resort developments in the island including Rio Mar and Palmas del Mar Resorts, the the San Juan Marriott Hotel and more recently, in the Distrito T-Mobile, a multi- million entertain...

Viviana Miranda Ortiz is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Viviana, 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 Viviana is held by other top lawyers in the same geographic and legal practice area.

José R. Cacho is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Debt & Equity. José R., 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 José R. is held by other top lawyers in the same geographic and legal practice area.

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...

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.

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.

Rodney W. Colón-Ortiz is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and M&A Law and Land Use and Zoning Law. Rodney W., 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 Rodney W. is held by other top lawyers in the same geographic and legal practice area.

Alberto Estrella is the managing member and majority shareholder at Estrella, LLC, one of the oldest law firms in Puerto Rico, with a history dating back to the early 1900’s. He is involved in litigation and asked to advise business clients on a diverse variety of matters, including commercial and contract disputes, complex litigation, premises liability and insurance defense, antitrust and business regulation, federal laws and litigation, trademarks and copyrights, administrative law, ...

Alejandro J. García Carballo is a top attorney recognized by Best Lawyers in the practice area(s) of Insurance Law and Litigation. Alejandro J., 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 Alejandro J. is held by other top lawyers in the same geographic and legal practice area.