His tax practice includes sales and use tax, tax exemption, and state and local taxes. Other areas of practice include the drafting and execution of wills, and the drafting and filing of administrative rulings.
Prior to joining McConnell Valdés, Mr. Hernández worked as junior partner in the tax department of a San Juan law firm. As part of his practice, he handled the representation of clients in tax and incentive related matters before the Puerto Rico Treasury Department, Internal Revenue Service, Puerto Rico Municipal Tax Collection Center, Municipal Governments, the Puerto Rico Industrial Development Company, and the Office of Industrial Tax Exemption. Mr. Hernández also worked with the Internal Revenue Service’s Office of Chief Counsel in Chicago, Illinois.
He is a regular speaker on tax related matters and Puerto Rico tax incentives in several forums including the Puerto Rico Bar Association, Puerto Rico Small Business Technology and Development Center, Puerto Rico Notary Institute, and Puerto Rico Commerce and Export Company.
Mr. Hernández has successfully represented clients in tax and incentive related litigation before the Puerto Rico Supreme Court, Puerto Rico Court of Appeals, Puerto Rico Court of First Instance, and the United Sates Tax Court. He participated as one of the principal attorneys that scored an important win for his client before the Puerto Rico Supreme Court in IFCO Recycling, Inc. v. Autoridad de Desperdicios Sólidos, 184 DPR 712 (20112) that compelled the certification of a multimillion dollar tax credit assignment.
News & Publications
- An McV Tax AlertApril 19, 2017
- An McV Tax AlertMarch 21, 2017
- An McV Tax Exemption AlertMarch 17, 2017
- An McV Tax AlertJanuary 9, 2017
- An McV Tax AlertOctober 26, 2016
- An McV Tax AlertOctober 5, 2016
- An McV Tax AlertOctober 4, 2016
- May 6, 2016
- March 8, 2016
- March 1, 2016
- January 7, 2016
- Commonwealth of Puerto Rico
- United States District Court for the District of Puerto Rico
- United States Court of Appeals for the First Circuit
- United States Tax Court
Bachelor’s Degree, Magna Cum Laude, University of Puerto Rico, Río Piedras Campus
J.D., University of Illinois College of Law
Puerto Rico Bar Association
- Appointed Member for the Tax Law Commission, and the President’s Special Commission for the Analysis of New Tax Legislation
American Bar Association, Tax Law Division