ABOUT
Waldemar Fabery-Villaespesa is a counsel at TCM and leads the firm’s Tax Law Practice. He is a former tax consultant of the Treasury Department of Puerto Rico, and a former shareholder of Fiddler Gonzalez & Rodriguez, P.S.C. Mr. Fabery-Villaespesa taught taxation of special partnerships at the Tax Program of the M.B.A. degree of the Sacred Heart University (San Juan, Puerto Rico).
Mr. Fabery-Villaespesa counsels local and international companies in aspects of Puerto Rico tax laws, United States federal income tax matters, tax exemptions and incentives acts (manufacturing, services, green energies and tourism), and other tax reduction laws and tax credits. He also counsels clients in tax matters related to corporate mergers, acquisitions, reorganizations, divestitures, investments, securitizations, financing, security lending transactions, and real estate transactions. In addition, Mr. Fabery-Villaespesa works extensively with excise/import, and gross receipts taxes under the Puerto Rico tax laws, as well as tax audits and controversies, examinations, and refund claims.
AREAS OF CONCENTRATION
COURT ADMISSIONS & AFFILIATIONS
EDUCATION
– Bachelor of Arts in Social Science from the University of Puerto Rico; 1988
– Juris Doctor, InterAmerican University of Puerto Rico School of Law; 1991
– Master of Law in Taxation from Boston University School of Law; 1993

