Tax Law

We provide comprehensive legal support across Puerto Rico’s tax incentives and regulatory framework, assisting businesses and individuals in maximizing legally available tax benefits. Our practice covers the full lifecycle of tax matters, from planning and compliance to representation before local and federal tax authorities.

Our expertise includes representation in the applications for tax exemption decrees, including expert services, manufacturing, renewable energy, and individual resident investor programs, renegotiation of existing decrees, and amendments to address and resolve non-compliance issues with granted decrees. We guide clients through the complexities of Puerto Rico’s Incentives Code (Act 60-2019), prior tax incentives laws, and other special tax regimes, ensuring strategic
alignment with their operational goals.

We also handle corporate tax matters such as reorganizations, mergers, acquisitions, entity conversions, and requests for administrative determinations with the Puerto Rico Department of Treasury. Our team provides proactive advice to minimize risks, optimize fiscal positions, and secure favorable resolutions in tax disputes.

Our Services Include

• Applications for tax exemption decrees under Act 60‑2019 and prior incentive laws.
• Renegotiation of tax decrees to maximize benefits and adapt to changing circumstances.
• Amendments and compliance resolutions for existing tax decrees.
• Corporate tax planning for reorganizations, mergers, acquisitions, and conversions.
• Requests for administrative rulings before tax authorities.
• Representation before the Puerto Rico Department of Treasury, IRS, Municipal Revenue Collection Center (CRIM), and municipalities.
• Filing and obtaining tax credits for agricultural, tourism, film, and urban revitalization projects.
• Guidance on excise tax and sales and use tax (SUT/IVU).
• Estate and trust tax considerations for business owners.

Client Benefits

Contact Us – Tax Law

Work with LLB Legal Group P.S.C. for reliable expertise in corporate and tax law. Our team has decades of combined experience helping clients leverage the Puerto Rico incentives framework for sustainable growth. Connect with us via WhatsApp or email to discuss your tax needs.