Biography

Rosa González-Lugo is Senior Counsel in the Corporate Department at O’Neill & Borges LLC. She joined the firm in 1993 and has practiced law since 1985. Her practice is deeply rooted in corporate taxation, tax structuring, and tax exemptions, advising clients on high-stakes matters such as the tax aspects of mergers & acquisitions, obtaining rulings and closing agreements, negotiating amendments to tax exemption grants, and handling audits with the Puerto Rico Treasury and municipalities.

From 1990 to 1992, Rosa served as Undersecretary of the Treasury of Puerto Rico, a role that solidified her expertise in the island’s tax regulatory framework. Earlier in her career, she worked in the Tax Department of a major accounting firm in San Juan, adding financial and compliance experience that continues to inform her legal practice today.

Rosa is ranked by Chambers Latin America in Tax Law, which highlights her experience in structuring transactions for tax efficiency and advising on tax exemptions. Clients and peers recognize her as knowledgeable, thorough, and practical, particularly when guiding businesses through complex negotiations with the Puerto Rico Treasury and regulatory agencies.

Beyond transactional structuring and tax exemption work, Rosa has represented clients in audit proceedings with the Puerto Rico Treasury Department and municipalities, and she has contributed to the drafting of various tax statutes.

Rosa earned her B.B.A. from the University of Puerto Rico in 1980, her J.D. in 1984 from the same institution, and an LL.M. in Taxation from New York University in 1985. She is admitted to practice in Puerto Rico.

Today, Rosa is widely regarded as a leading authority in Puerto Rico tax law, valued for her ability to combine technical excellence, regulatory insight, and practical judgment in guiding clients through the island’s evolving tax and incentives landscape.