Luis L. Torres-Marrero

Practice Areas

  • Corporate
  • Local, Federal and International Taxation
  • Mergers and acquisitions
  • Reorganizations
  • General corporate matters


  • Commonwealth of Puerto Rico
  • U.S. Court of Appeals for the First Circuit
  • U.S. Supreme Court


  • American Bar Association
  • Puerto Rico Certified Public Accountant Association


  • B.B.A., Magna Cum Laude, from the University of Puerto Rico
  • Juris Doctor, Magna Cum Laude, from the University of Puerto Rico School of Law
  • LL.M. Taxation, from Boston University School of Law

Mr. Luis L. Torres-Marrero, Esq. is an Attorney at Casillas, Santiago & Torres, LLC, where he serves as the Head of the Corporate and Tax Divisions. Mr. Torres-Marrero is a seasoned attorney in the corporate and tax fields. His perspective and unique approach to tax as an attorney is further enhanced by the fact that he is also a Certified Public Accountant.

Mr. Torres-Marrero was a shareholder in the tax division of a major law firm in Puerto Rico, where he tenured as a corporate and tax attorney for 12 years. He also gained valuable tax and government affairs experience at the Puerto Rico Treasury Department where he held the positions of Assistant Secretary of Legal Affairs for the Secretary of the Treasury, Assistant Secretary of Administrative Appeals and Administrative Judge. Prior to his experience at the Puerto Rico Treasury Department, Mr. Torres-Marrero worked as a senior tax specialist for KPMG.

With vast experience in corporate transactions, mergers and acquisitions, and advising clients in structuring and negotiating business transactions and reorganizations, both on the corporate and tax aspects, Mr. Torres-Marrero offers an integrated structured approach on corporate transactions. He also advise clients in areas of local, federal and international individual and corporate taxation, special partnerships, partnerships, sales and use taxes, value added taxes, employee benefits, property taxes, municipal taxes, tax credits and tax incentives.

Mr. Torres-Marrero is a member of the Taxation Committee of the Puerto Rico Certified Public Accountants Association and the Puerto Rico Manufacturers Association. He has served as Tax and Legislative Affairs Advisor to the Puerto Rico Bankers Association, the Mortgage Bankers Association and the Puerto Rico Pharmaceutical Industry Association. Mr. Torres Marrero has also served as member of the 2010 Tax Reform Committee of the House of Representatives and participated in the drafting of important tax legislation like: the New Tax Incentive Law and the Sales and Use tax provisions of the Puerto Rico Internal Revenue Code; and has served as lecturer at numerous seminars in taxation at the Puerto Rico Certified Public Accountant Association, the Mortgage Bankers Association, the Puerto Rico Manufacturers Association and other venues.