Practice Areas

  • Corporate
  • Local, Federal, State and International Tax


  • Commonwealth of Puerto Rico


  • Bachelor of Business Administration from the University of Puerto Rico, Río Piedras Campus
  • Juris Doctor from the Interamerican University School of Law

Mr. Fernando M. Ayala Vélez, Esq. joined Casillas, Santiago & Torres, LLC on February 2021, where he serves as an attorney in the Corporate and Tax Divisions. Prior to joining the Firm, he served as a Senior Associate in the Tax Advisory Division of a major international accounting firm, where he tenured for three years. He also gained experience working as an Associate in the Corporate Tax practice of one of the Big Four accounting firms, offering compliance and consulting services.

During his multiple years of experience, Mr. Ayala has been responsible for providing tax planning and consulting services to high-net-worth individuals and business entities, negotiating and obtaining tax incentives, due diligence procedures and reorganizations. He has also worked with the relocation of individuals and businesses to Puerto Rico under Acts 20-2012, 22-2012, and the Incentives Code. His practice has focused on Puerto Rico and Federal income taxation in conjunction with other local tax matters, such as: estate, property, excise, municipal, and sales and use taxes.