Amaya Iraolagoitia is a Member of the Corporate Department at O'Neill & Borges LLC, where she has practiced since 2008. With more than 30 years of experience in tax law, she is ranked Band 1 in Tax (Puerto Rico) by Chambers Latin America and is widely regarded as one of the Island's leading tax practitioners. Her practice covers all aspects of Puerto Rico tax law, including structuring tax-efficient mergers and acquisitions, cross-border transactions, and corporate reorganizations, as well as income, excise, sales and use, municipal license, and property tax matters. She has deep experience securing and negotiating tax exemption grants and represents clients in administrative proceedings before the Puerto Rico Treasury Department, in addition to supporting litigation on tax controversies. She has counseled multinational and local corporations in the pharmaceutical, medical device, high-technology, export services, and renewable energy sectors, guiding them through Puerto Rico's complex tax incentive framework and compliance obligations.

Amaya also plays an active role in shaping Puerto Rico's tax policy: as President of the Tax Committee of the Puerto Rico Manufacturers' Association, she helped draft the Economic Incentives Act (Act 73 of 2008), predecessor to the manufacturing and export services provisions of the current Act 60-2019. She earned her B.B.A. in 1990 and J.D. in 1993 from the University of Puerto Rico, is admitted to practice in Puerto Rico, and is a member of the Society of Certified Public Accountants of Puerto Rico. Clients turn to her for clear, practical solutions in tax planning, exemption negotiations, and controversy matters, trusting her technical depth and strategic vision in high-stakes, highly regulated environments.

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