Biography

Cristina Morazzani-Jové, Esq. is a Member of the Corporate Department at O’Neill & Borges LLC, where she has practiced since 2001. She focuses on Puerto Rico tax law, advising clients on a broad range of corporate and tax issues. Cristina became a CPA in 1998. As both an attorney and an accountant, Cristina offers clients an integrated perspective on legal and financial matters that few practitioners can match.

Cristina counsels U.S. and international companies on tax exemption programs, income tax, sales and use tax, excise tax, municipal license and construction taxes, and property taxes. She frequently assists organizations in establishing and structuring operations in Puerto Rico, helping them select the most advantageous corporate form and develop strategies to minimize Puerto Rico tax exposure while ensuring compliance.

Her experience includes leading corporate reorganizations and handling their tax implications, negotiating ruling requests and closing agreements with the Puerto Rico Treasury Department and municipalities, and representing clients in tax audits. Cristina also advises on the negotiation and amendment of tax exemption grants, ensuring that clients maximize the benefits of Puerto Rico’s tax incentive framework.

Beyond tax, Cristina has developed experience in consumer and retail law, compliance, licensing, leases, and contract review. She has advised clients on matters involving Puerto Rico’s Retail Installment Sales Act, adding depth to her corporate and regulatory practice.

Clients value Cristina’s ability to combine rigorous tax analysis with clear, strategic guidance that aligns with their business goals. Her dual qualifications as a lawyer and an accountant make her a trusted advisor for companies seeking effective solutions to Puerto Rico tax and compliance matters.