Bio

Amaya Iraolagoitia is a member in the Corporate Department. She joined O’Neill & Borges in 2008 and has been in the private legal practice since 1993. Amaya has more than twenty-five years of experience in providing advice on Puerto Rico tax matters relevant to the conduct of business in Puerto Rico, including structuring, M&A, and tax exemption. She is also experienced in representing clients in administrative and judicial procedures involving income, excise, sales and use, municipal license and property taxes. She also has vast experience in negotiating tax exemption grants for clients and drafting legislation as part of her active participation in trade associations, including her role as president of the committee that drafted the Economic Incentives Act for the Development of Puerto Rico (Act No. 73 of May 28, 2008). During her career, she has represented clients in multinational manufacture of pharmaceutical products, medical devices and high technology products, export services, and renewable and alternate energy, among others.