For over 20 years, PMA has pioneered the tax incentives industry by successfully advising eligible clients of the broad array of exemptions and tax incentives available in areas such as manufacturing; service industries; finance and insurance; tourism; energy; agriculture; and film industry. Our attorneys extensively assist clients with the tax planning associated with the establishment of business operations in Puerto Rico; the preparation, filing and negotiation of tax decrees; and legal representation before governmental agencies. Our tax incentive practice group has been widely recognized for its contributions to the several tax incentives laws currently available in Puerto Rico as well as for their active promotion.

PMA’s tax incentive practice group has been broadly engaged in successfully negotiating and obtaining tax incentives pursuant to, but not limited to, the following Acts:

  • Act 185-2014: Private Equity Funds Act
  • Act 20-2012: Export Services Act
  • Act 22-2012: Individual Investors Act
  • Act 273-2012: International Financial Center Regulatory Act (the IFE Act)
  • Act 74-2010: Tourism Development Act
  • Act 83-2010: Green Energy Incentives Act
  • Act 73-2008: Economic Incentives for the Development of Puerto Rico
  • Act 399 and Act 400 of 2004: International Insurers and Reinsurers Act

Practice Area Attorneys