Businesses operating in Puerto Rico face a legal environment that combines the requirements of federal law with a distinct body of local commercial statutes, including the Puerto Rico General Corporations Act, Act 60-2019 (the Puerto Rico Incentives Code), and sector-specific regulatory regimes administered by agencies such as the Puerto Rico Department of State and the Office of the Commissioner of Financial Institutions (OCIF). Compliance obligations, transactional structures, and governance frameworks must account for both federal requirements and local law.
Maceira Zayas counsels clients at each stage of the business lifecycle — from initial structuring decisions that affect tax treatment and regulatory exposure, through commercial agreements, financing transactions, and, where applicable, exit. The firm's attorneys have served in government, the judiciary, and the private sector, providing a perspective on how regulatory and commercial matters are evaluated across each of those institutional settings.
The firm's client base includes businesses established in Puerto Rico, U.S. mainland companies entering the Puerto Rico market, and foreign investors seeking to structure operations in compliance with applicable federal and local requirements.
