César A. Gómez-Negrón

Contact Information:

Fax  (787) 754-7539



J.D., Pontificial Catholic University of Puerto Rico

B.B.A., University of Puerto Rico


Practice Areas:

Tax Exemptions

Tax Incentives

Mergers & Acquisitions

Excise Taxes

Sales and Use Taxes

Property Taxes

Tax Litigation

Trusts, Wills and Estates


Court Admissions:

Commonwealth of Puerto Rico

U.S. District Court for the District of Puerto Rico

U.S. Court of Appeals for the First Circuit


Bar Professional & Civic Affiliations:

American Bar Association

Puerto Rico Bar Association, Tax Committee

Puerto Rico Industrial Association, Tax Committee

Chamber of Commerce of Puerto Rico, Tax Committee

Pharmaceutical Industry Association of Puerto Rico, Special Member and Advisor

César Gómez-Negrón is a Shareholder in the Corporate Division of Fiddler, González & Rodríguez, P.S.C. He chairs Fiddler’s Tax Practice Group and is a member of its Board of Directors.


Mr. Gómez-Negrón dedicates a considerable part of his practice to matters involving acquisitions, industrial tax incentives, income, excise, property and municipal license taxes, as well as other local taxes and corporate matters.  He is also actively involved in the litigation of property and municipal license tax cases filed by municipal governments before local courts, and has been successful in obtaining numerous awards significantly reducing the tax liability of many of our clients in this area.


Prior to joining Fiddler, Mr. Gómez-Negrón served in various capacities in the Puerto Rico Economic Development Administration and the Puerto Rico Industrial Development Company.


Mr. Gomez has been a speaker on numerous seminars sponsored by the Puerto Rico Chamber of Commerce, the Puerto Rico Manufacturers Association and the Pharmaceutical Industry Association, among others, on tax related topics such as the Puerto Rico Municipal License Tax Act of 1974, the Puerto Rico Tax Incentives Act of 1998, the Economic Incentives for the Development of Puerto Rico Act, as amended (“Act 73”), the Sales and Use Tax implemented in 2006 and recently, the Puerto Rico Export Services Act of 2012, as amended (“Act 20”) and the  Act to Promote the Transfer of Individual Investors of 2012, as amended (“Act 22”).  Mr. Gomez has been also an active participant in the drafting committees designated for the design, approval and implementation of various tax incentives initiatives.

Office Location:

254 Muñoz Rivera Ave. 6th Floor

Hato Rey, Puerto Rico 00918


Mailing Address:

PO Box 363507

San Juan, PR 00936-3507


Telephone and Email Address:

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