PUERTO RICO Trends and Developments Contributed by: Anthony O. Maceira Zayas, Simón Carlo Valentín and Carlos M. Fontán, Maceira Zayas
Carlos M. Fontán serves as special counsel at Maceira Zayas, advising clients on tax incentives, regulatory compliance and business establishment in Puerto Rico. Previously, he served as Director of the Office of Incentives for Businesses within the Department of Economic Development and Commerce, overseeing the implementation of the Puerto Rico Incentives Code (Act 60-2019). His background includes serving as lead attorney at the Puerto Rico Department of Justice in high-profile tax and expropriation cases and as an attorney at the Office of Industrial Tax Exemption. His experience drafting and administering Act 60 provides unmatched institutional knowledge of Puerto Rico’s framework.
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