Mariangely González Tobaja

Mariangely González Tobaja received her bachelor’s degree, summa cum laude, in Business Administration (Accounting major) from the University of Puerto Rico, Río Piedras Campus.  While in law school, she became licensed as a Certified Public Accountant (CPA) in Puerto Rico and was the highest score of the October/November 2009 CPA exam.  She earned her JD degree, magna cum laude, from the University of Puerto Rico Law School, and also obtained the highest bar scores of the September 2012 Bar and Notary Public Bar in Puerto Rico. 

Mariangely provides clients with a wide range of legal services on diverse tax matters, including Puerto Rico income tax, sales and use tax, real and personal property tax, municipal license tax, and estate and gift tax.  She also assists clients in obtaining tax exemption grants before the Office of Incentives for Businesses in Puerto Rico and income tax exemption recognition with the Puerto Rico Treasury Department and the United States Internal Revenue Service. Mariangely has successfully represented clients on multiple tax matters before the Puerto Rico Treasury Department, the Municipal Revenue Collection Center, and several Municipalities. 

In addition to being an attorney, Mariangely has been a member of the Tax Affairs Committee of the Puerto Rico State Society of Certified Public Accountants for several years. She is a Coalición Legal para Puerto Rico volunteer, where she offers advice to nonprofit entities looking to be recognized as income tax-exempt organizations for Puerto Rico and United States income tax purposes.

Focus Areas

• Puerto Rico Income Tax
• Puerto Rico Sales and Use Tax
• Puerto Rico Real and Personal Property Tax
• Puerto Rico Tax Incentives
• Nonprofit Organizations
• Business Structure and Corporate Reorganizations

Education

• J.D., magna cum laude, University of Puerto Rico, School of Law (2012).
• B.B.A., Accounting, summa cum laude, University of Puerto Rico, Río Piedras Campus (2008).

Experience

• Negotiated closing agreement with the Puerto Rico Treasury Department, resulting in multimillion-dollar savings to client.
• Represented client with $1.5 million Puerto Rico income tax debt with the Puerto Rico Treasury Department, which was eliminated from client’s account.
• Assisted client in global corporate reorganization, including creating and establishing a new Puerto Rico entity to take over operations in the Island.
• Achieved removal of $750,000 penalty imposed by the Puerto Rico Treasury Department to client for late filing of informative returns.
• Successfully represented a small business with a potential municipal license tax deficiency of a couple hundred thousand dollars before the Municipality in which client conducts business.  The client was not required to make any payment. 
• Obtained Puerto Rico income tax exemption recognition for the first conservation center in Puerto Rico.
• Supported client with multiple debts before the United States Internal Revenue Service.  As a result, the client’s debts were reduced in sixty-one percent (61%).