Angel Marzán


Mr. Marzán joined PMA in 2015 as a Member of the firm’s Tax Practice Group.  Prior to joining PMA, Mr. Marzán served from 2013 until 2015 as the Puerto Rico Department of the Treasury’s Assistant Secretary for Tax Policy and Assistant Secretary for Internal Revenue.  In such positions, Mr. Marzán assisted the Secretary of the Treasury and played a fundamental role in developing and implementing policies, legislation, regulations, and other published guidance regarding all aspects of Puerto Rico income and consumption tax laws, including Act 72-2015, which amended the Puerto Rico sales and use tax law and introduced a new value-added tax regime in Puerto Rico, commencing on April 1, 2016.  In addition, Mr. Marzán was responsible for negotiating and executing closing agreements and reviewing and issuing private letter rulings.  He also served as Puerto Rico Competent Authority dealing with double taxation cases of U.S. taxpayers.

Mr. Marzán’s practice in PMA focuses on tax strategies for a broad range of complex business transactions, including inbound and outbound transfers, acquisitions, and the formation and operation of partnerships and LLCs.  He also advises clients on tax exemption, sales and use tax and value-added tax matters.


Prior to joining the Puerto Rico Department of the Treasury, Mr. Marzán had been in private practice for many years, representing clients in planning and controversies on international, U.S. federal, and Puerto Rico income tax matters. 


He is a Certified Public Accountant and a frequent speaker for the Puerto Rico Society of Certified Public Accountants.


Place of birth:

San Juan, PR


  • Georgetown University Law Center
    Master of Laws in Taxation (1999)
  • University of Puerto Rico
    Juris Doctor, Magna Cum Laude (1998)
  • University of Puerto Rico
    Bachelor of Business Administration in Accounting, Cum Laude (1992)

Bar Admissions:

  • Puerto Rico

Practice Areas:

Professional Associations and Memberships:

  • Puerto Rico Society of Certified Public Accountants

Contact Information:


(787) 274-5246

(787) 274-1212

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