Attorneys

Mr. Pellot was born in Aguadilla, Puerto Rico on May 6, 1948. He was admitted to practice law in the Commonwealth of Puerto Rico and to the United States District Court, District of Puerto Rico in 1978. Mr. Pellot graduated from the University of Puerto Rico, obtaining a Bachellor in Business Administration degree with cum laude recognition in 1971 and a Juris Doctor degree, also with cum laude recognition in 1977.

Mr. Pellot’s worked in the drafting process and/or analysis of highly important tax bills that eventually culminated in important tax legislation, such as the Special Partnerships Act of Puerto Rico of 1985 and the Puerto Rico Tax Reform Act of 1987. His work experience includes the Puerto Rico Controller’s Office from 1971-1974 and the Treasury Department of Puerto Rico from 1974-1977. He was a Tax Advisor for Arthur Andersen from 1977-1980 and at Laventhol & Horwath from 1980-1987. During 1987-1989 he directed the Tax Services Department in Laventhol & Horwath. He also taught taxation courses as a Professor for the University of Puerto Rico Business School from 1981-1993.

Mr. Pellot served as President of the Tax Committee at Puerto Rico Chamber of Commerce from 1996-1997. He is a member of the Puerto Rico Bar Association; Puerto Rico Manufacturers Association; Puerto Rico Chamber of Commerce; Puerto Rico General Contractors Association; Puerto Rico Hotel & Tourism Association; Hispanic National Association. His main practice areas are Tax Law; Corporate Law, and Notary Law.

E-mail: pellot@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Mrs. Beltrán was born in Humacao, Puerto Rico in November 7, 1973. She has a B.B.A. from the University of Puerto Rico, Humacao Campus, with a Major in Accounting, graduating in 1996 with a magna cum laude recognition. In November 1995, Mrs. Beltrán passed the Certified Public Accountant’s bar exam, where she was recognized for passing the entire exam on her first attempt and achieving Puerto Rico’s highest score. In 2002, she graduated from the University of Puerto Rico School of Law with honors. She was admitted to practice law in the Commonwealth of Puerto Rico in 2003.

Mrs. Beltrán’s past experience includes working as an internal auditor for GTE Service Corporation from 1996 to 1998 and as a Tax Compliance Specialist for Ernst & Young, LLP from 1998 to 2000. She first joined our Pellot-González, P.S.C. on 2002 where she represented a variety of clients in dealings with local, state and federal tax agencies. She also provided counseling for clients in tax exemptions and credit requests under various tax incentives laws.

In 2005, Mrs. Beltrán was appointed Deputy Secretary of Administrative Appeals for the Puerto Rico Department of Treasury. During her tenure, she was responsible for planning, directing, coordinating and supervising appeals functions related to income, excise, payroll and sales and use tax deficiency cases. She also administered adjudicative functions mandated by the Puerto Rico Uniform Administrative Procedures Act and acted as an Administrative Judge for the Department of Treasury in cases involving taxpayers’ claims against final decisions taken by the Secretary of Treasury. In connection with her duties, she was in active communication with the Puerto Rico Department of Justice and other government agencies to assist with technical issues and procure streamlined resolution of pending cases. She also participated in the drafting of the 2006 Tax Reform Project and drafted administrative procedures regulations.

She rejoined Pellot-González, P.S.C. on 2008 as Shareholder of the firm. Her main practice areas include taxation of income (federal and local), property and volume of business; tax exemption; trusts and estate planning; and corporate law.

Mrs. Beltrán is a member of the Puerto Rico Bar Association and the Puerto Rico Society of Certified Public Accountants.

E-mail: beltran@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Mrs. Portalatín was born in Ponce, Puerto Rico in December of 1979. In 2001 she obtained a B.A. in Business Administration with a Major in Accounting from the University of Puerto Rico with a 4.0 grade point average in concentration courses and a magna cum laude recognition. She acquired her license as a Certified Public Accountant in 2003, where she was recognized for passing the entire Certified Public Accountant examination on her first attempt. In 2005, she graduated from the University of Puerto Rico School of Law, also achieving magna cum laude recognition. Mrs. Portalatín was admitted to practice law in the Commonwealth of Puerto Rico in 2005 and is also a registered Notary Public. In August 2011, she obtained an LL.M. in Taxation with cum laude recognition from the University of Alabama.

Mrs. Portalatín joined the firm of Pellot González, P.S.C. in 2005 as an associate attorney and became junior partner in 2011. Her main areas of practice include local and federal individual and corporate income tax advice, property, excise and municipal license taxes, estate tax planning, corporate matters and tax counseling on industrial, tourism and other tax incentive grants for clients. As a member of the firm she represents clients in the negotiation of closing agreements before governmental agencies and also handles a variety of tax issues at governmental agencies. Mrs. Portalatín has also been active in notary law.

Mrs. Portalatín is a member of the Puerto Rico Bar Association and Puerto Rico Society of Certified Public Accountants. She is also a member of the Ponce Chapter of the Puerto Rico Society of Certified Public Accountants, where she served as a Director and Sub-Treasurer for the years 2003 to 2005.

E-mail: portalatin@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Mrs. Portalatín-Méndez was born in Ponce, Puerto Rico during the month of December of 1979. She obtained a B.A. with the highest grade point average in Business Administration with a Major in Accounting from the University of Puerto Rico, graduating in 2001 with a magna cum laude recognition. In 2003 Mrs. Portalatín passed the Certified Public Accountant’s bar exam, where she was recognized for passing the entire exam on her first attempt. Mrs. Portalatín graduated from the University of Puerto Rico School of Law in 2004, also achieving magna cum laude recognition. She was admitted to practice law in the Commonwealth of Puerto Rico in 2005 and is also a registered Notary Public. In August 2011, she obtained an LL.M. in Taxation with cum laude recognition from the University of Alabama.

In 2005 Mrs. Portalatín joined the firm Pellot González, P.S.C. as an associate attorney and became junior partner in 2011. Mrs. Portalatín’s main areas of practice include local and federal tax aspects of individuals and corporations, tax incentives laws and general income, property, excise, municipal license taxes, as well as income and estate tax planning. She also has experience in corporate law, including corporate mergers and acquisitions. As a member of the firm she represents clients in negotiations before governmental agencies.

Mrs. Portalatín is a member of the Puerto Rico Bar Association and the Puerto Rico Society of Certified Public Accountants. She is also a member of the Ponce Chapter Society of Certified Public Accountants, where she served as Secretary for years 2003 to 2005.

E-mail: portalatin@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Mrs. Natal was born in San Juan, Puerto Rico in May, 1979. She has a B.A. from the University of Puerto Rico in Political Sciences, and an academic minor in Psychology, graduating in 2001 with a magna cum laude recognition. In 2005, she graduated from the University of Puerto Rico School of Law with honors and obtained one of Puerto Rico’s highest scores on the 2005 Bar Exam. She was admitted to practice law in the Commonwealth of Puerto Rico in 2006.

Mrs. Natal is currently pursuing a Master’s Degree (M.S.) in Industrial and Organizational Psychology from the Carlos Albizu University.

Mrs. Natal joined Pellot González, P.S.C. in 2005 as an associate attorney. She handles corporate and commercial matters, including corporate governance and counseling, mergers and acquisitions and provides tax counseling on industrial and tourism tax incentive grants for clients. She also handles private letter rulings for the firm’s clients at the Puerto Rico Treasury Department as well as representing them in the negotiation of closing agreements with several agencies.

Mrs. Natal also provides employment and labor law counseling to the firm’s clients on state and federal law. Mrs. Natal has experience in sales and use tax issues, administrative proceedings and notary law. In addition, she has been active in providing advice on inheritance, trusts and estate planning.

Mrs. Natal is a member of the Puerto Rico and American Bar Associations. She is also a member of the Washington Center and the National Hispanic Environmental Council.

E-mail: natal@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Mrs. Beauchamp was born in San Juan, Puerto Rico in March, 1977. She has a B.B.A. from the University of Puerto Rico with a Major in Accounting and a Minor in Finance, graduating in 1999 with a magna cum laude recognition. She became a Certified Public Accountant in 2001. In 2003, she graduated from the University of Puerto Rico School of Law, where she also worked as a Research Assistant in tax matters for Prof. Aurelio Torres Ponsa. She was admitted to practice law in the Commonwealth of Puerto Rico in 2004 and is also a registered Notary Public.

From the years 2004 to 2007, Mrs. Beauchamp worked with the Puerto Rico Office of Government Ethics as Legal Advisor I and Legal Advisor II. Her work experience with the Agency includes law research and writing of Formal Advisory Letters, which addressed inquiries about conflict of interest, standards of conduct and financial disclosure requirements of employees of the executive branch of the Commonwealth of Puerto Rico. She also provided informal advice concerning the statutes and regulations enacted by the Office of Government Ethics.

In 2007 Mrs. Beauchamp joined Pellot González, P.S.C. as an associate attorney. She handles corporate matters and provides tax counseling regarding the Puerto Rico Internal Revenue Code and the Municipal Property Tax Act of 1991 and its regulations, among other tax legislation. She also handles private letter rulings for the firm’s clients at the Puerto Rico Treasury Department and the Municipal Revenue Collection Center, as well as representing them in the negotiation of closing agreements with those agencies. Mrs. Beauchamp has also been active in providing general tax advice and estate planning counseling.

Mrs. Beauchamp is a member of the Puerto Rico Bar Association and the Puerto Rico Institute of Certified Public Accountants.

E-mail: beauchamp@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Ms. Pellot has a B.A. from the University of Puerto Rico in Humanities and Interdisciplinary Studies, graduating in 2001 with a magna cum laude recognition. In 2004, she graduated from the University of Puerto Rico Law School, also achieving magna cum laude recognition. She obtained one of the highest scores in the Puerto Rico Bar Examination in 2004, and was admitted to the legal practice in the Commonwealth of Puerto Rico in 2005. She is also admitted to practice before the United States District Court for the District of Puerto Rico.

Ms. Pellot’s work experience from the years 2004 to 2006 involved judicial clerkships at both the Puerto Rico Supreme Court, and the Puerto Rico Appellate Court. Specifically, from 2004 to 2005 she worked as judicial clerk for Honorable Judge Erik Ramírez Nazario in the Puerto Rico Appellate Court. In 2005, she became judicial clerk of the Honorable Judge Francisco Rebollo López in the Puerto Rico Supreme Court. At both of these positions, she worked hand in hand with judges in the resolution of cases, drafting of judgments and opinions, and interpretation and application of the law.

In 2006 Ms. Pellot joined the firm Bello, Rivera-Hernández and Puig, P.S.C., focusing her practice area in labor and employment law. As a member of the firm she represented governmental agencies as well as private clients before the local and administrative fora in cases arising under Puerto Rico anti-discrimination laws, wage and hour laws, civil rights law, and sexual harassment and wrongful discharge statutes. She also worked in the negotiation of collective bargaining agreements of various governmental agencies, drafted legal documents before the National Labor Committee and National Arbitration Panel, and served as administrative examiner for discipline hearings in the Department of Family. As administrative examiner, she presided over discipline hearings and drafted recommendations for the Secretary of the Department in discipline matters.

Ms. Pellot joined the firm of Pellot González, P.S.C. in 2008 as an associate attorney. Her practice areas are labor and employment law; civil law; corporate law; notarial law; trademark law; and tourism, industrial and film tax incentives laws.

Ms. Pellot is a member of the Puerto Rico and American Bar Associations, and the Civil Rights Commission of the Puerto Rico Bar Association.

E-mail: ipellot@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Ms. Del Toro-Díaz was born in San Juan, Puerto Rico in March, 1974. She obtained a Bachellor degree in Accounting and in Business Administration in 1996 from University of Puerto Rico, Rio Piedras Campus. In 2000, she received her Juris Doctor degree, magna cum laude, from University of Puerto Rico School of Law. Later, Ms. Del Toro Díaz pursued a LL.M., graduating from Complutense University of Madrid, School of Law in 2011.

Ms. Del Toro-Díaz' past experience includes both public and private sectors. After obtaining her Juris Doctor, she served as law clerk for the Honorable Jaime B. Fuster Berlingerie, then Associate Justice at the Supreme Court of Puerto Rico until 2002. Ms. Del Toro-Díaz worked in the Corporate Department at Oneill & Borges LLC, where she assisted and represented various corporate clients, including local and national banks, in corporate issues and commercial transactions.

In 2005, Ms. Del Toro-Díaz joined the staff of the Puerto Rico Treasury Department. As a Technical Advisor to the Secretary, she analyzed several proposed bills from the Treasury Department point of view; drafted legislation, regulations and managed other issues under Office of Legal Affairs jurisdiction. She also participated in the drafting of the 2006 Tax Reform Project.

In October 2007, Ms. Del Toro-Díaz was appointed Assistant Secretary for Legal Affairs at the Puerto Rico Treasury Department. During her tenure, she was responsible for planning, directing, coordinating and supervising legal functions related to income, excise, payroll and sales and use tax deficiency cases. Among her duties, she was in active communication with the Puerto Rico Department of Justice and other government agencies to assist with technical issues and procure streamlined resolution of pending cases.

In April 2008, Ms. Del Toro-Díaz joined as advisor of the General Counselor of the President of the University of Puerto Rico.

In 2012, Ms. Del Toro-Díaz joined Pellot-González, PSC as a Senior Associate. Her primary areas of practice are Civil Law, Tax Law and Corporate Law.

Ms. Del Toro-Díaz is a member of the Puerto Rico Society of Certified Public Accountants and the Puerto Rico Bar Association.

E-mail: deltoro@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Mrs. Valentín-Márquez was born in Ponce, Puerto Rico in 1980. She has a Bachellor in Business Administration with a Major in Accounting from the University of Puerto Rico, Mayagüez Campus, graduating in 2002 with a 4.0 grade point average in concentration courses and a magna cum laude recognition. She became a Certified Public Accountant in 2003. In 2005, she graduated with a magna cum laude recognition from the University of Puerto Rico School of Law, where she worked as a Research Assistant in tax matters for Prof. Aurelio Torres Ponsa. She was admitted to practice law in the Commonwealth of Puerto Rico in 2006.

From 2006 to 2007, Mrs. Valentín-Márquez joined Scherrer Hernández & Co. CPA, P.S.C. (now, BDO Puerto Rico) Tax Consulting Department as a Tax Consultant Associate. In 2007, she pursued an LL.M. in Taxation, graduating with distinction from Georgetown University Law Center with a Certificate in Estate Planning. She rejoined Scherrer Hernández & Co. in 2008, assisting national and international clients as a Senior Tax Consultant, and later on as a Tax Consulting Manager.

In 2011, Mr. Valentín-Márquez joined Pellot-González, PSC. Her primary areas of practice are income tax (state and local), sales and use tax, excise tax, property tax, municipal license tax, tax exemption and corporate law.

Mrs. Valentín-Márquez is a member of the Puerto Rico Bar Association and the Puerto Rico Society of Certified Public Accountants.

E-mail: valentin@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Luis Rivera Román is a retired Chief Judge of the Puerto Rico Court of Appeals. After a 21-year judicial career, during which he sat for 9 years in the Puerto Rico Court of Appeals and for 12 years in the Puerto Rico Superior Court, Mr. Rivera Román joined Pellot-González as Of Counsel to the firm’s Litigation Practice Group. His main areas of practice are administrative law, government affairs, ethics, appellate practice, civil practice and evidence law.

The Puerto Rico Supreme Court designated Luis Rivera Román as chairman of the advisory committee that drafted the current Rules of Evidence of 2009; member of the advisory committee that drafted the current Cannons of Judicial Ethics of 2005; and member of the advisory committee for the Review of the Rules of Criminal Procedure (2005).

Mr. Rivera Román has regularly been a lecturer for the Puerto Rico Judicial Academy, the Puerto Rico Department of Justice and, since 2012, for the United States Department of Justice’s Judicial Studies Institute. His seminars for judges, prosecutors and practice attorneys include: The Rules of Evidence, Cannons of Professional Ethics and Appellate Practice, among others. He has been a Law Professor and has authored several law review articles.

E-mail: lrivera@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330

Luis Pellot Juliá is a litigation attorney focused on commercial and civil litigation,constitutional law, administrative law, employment law and government affairs. A University of Puerto Rico School of Law Magna Cum Laude graduate with a B.A. from Boston University, Mr. Pellot Juliá also earned an L.L.M. degree from Columbia Law School. He is also admitted to practice before the United States District Court for the District of Puerto Rico.

During his years at the University of Puerto Rico, he served as teaching assistant to Professor José Julián Álvarez, considered by many the foremost scholar of Constitutional Law and one of the best Torts Law professors in Puerto Rico. In 2012, Mr. Pellot and Professor Álvarez co-authored Análisis del Término 2010-11 del Tribunal Supremo de Puerto Rico en Materia de Responsabilidad Civil Extracontractual, 81 Rev. Jur. U.P.R. 661 (2012). The Supreme Court of Puerto Rico cited their article and adopted their reasoning in Rodríguez v. Hospital, 187 D.P.R. 889, 914 (2012). In law school, Mr. Pellot Juliá also served as Executive Editor of the University of Puerto Rico Law Review.

Pellot Juliá worked as law clerk to Chief Judge of the Court of Appeals, Luis Rivera Román. Afterwards, he practiced at Fiddler, González and Rodríguez litigation division, where he tried commercial law, corporate law, torts, real estate, construction law and commercial mortgage foreclosure cases. Mr. Pellot has represented clients such as Merrill Lynch, Vornado Realty Trust, HCL America, Manpower Inc., Forever 21, Aerostar Airport Holdings and Empresas Massó. Before becoming a lawyer, Mr. Pellot worked as summer associate at Reichard & Escalera.

Mr. Pellot Juliá is a member of the Puerto Rico Bar Association, Federal Bar Association and the American Bar Association.

E-mail: lmpellot@pellot-gonzalez.com
Phone: (787) 250-6300
Fax: (787) 250-6330