Practice Areas

Puerto Rico Taxes, Industrial Tax Exemptions and other Incentives, Mergers, and Acquisitions, Income, Property, Municipal License, Excise Taxes, and Sales and Use Taxes

Bar Admissions

Commonwealth of Puerto Rico

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

U.S. Court of Appeals for the First Circuit

César A. Gómez Negrón


: (787) 945-2005 | Email:

Mr. Cesar Gómez holds a B.B.A. from the University of Puerto Rico (School of Business) (1977), and a Juris Doctor from the Pontificial Catholic University of Puerto Rico (Ponce, PR)(1980).  He is a Counsel at TCM’s Tax Law Practice Group. Before joining TCM, he was a shareholder and member of the Board of Directors, Corporate Division, and Chair of the Tax Law Practice Group at Fiddler, González & Rodríguez, P.S.C. 

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 against 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 the private law sector, he served in various capacities in the public sector at the Puerto Rico Economic Development Administration and the Puerto Rico Industrial Development Company (PRIDCO).

Mr. Gómez 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, as amended, 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.