Fernando Goyco-Covas


Fernando Goyco joined PMA as Counsel in 2016. Fernando has more than 35 years of experience in the entire spectrum of Puerto Rico tax matters. His practice includes tax litigation; structuring of tax exempt and taxable operations in Puerto Rico; structuring of complex business transactions, investment vehicles, private equity funds and mutual funds; tax planning and counsel and advice on Puerto Rico and United States federal international income tax matters.

Lately, Fernando has been very active in advising clients and obtaining grants of tax exemption under Puerto Rico’s Act to Promote the Transfer of Investors to Puerto Rico and Act to Promote the Exportation of Services.

Chambers and Partners has consistently ranked Fernando as one of the top tax lawyers in Puerto Rico. He was named Best Lawyers 2016 Tax Law “Lawyer of the Year” in San Juan, Puerto Rico.

Fernando is a frequent speaker on Puerto Rico income tax matters at seminars in Puerto Rico and outside of Puerto Rico.

Place of birth:

Ponce, Puerto Rico


  • University of Puerto Rico Law School, San Juan, Puerto Rico
    1976 J.D.
    Magna Cum Laude
    Law Review
  • Catholic University of Puerto Rico, Ponce, Puerto Rico
    1972 B.B.A.
    Magna Cum Laude

Bar Admissions:

  • Commonwealth of Puerto Rico, 1976
  • U.S. District Court, District of Puerto Rico, 1977

Practice Areas:


  • “How Puerto Rico is a Tax Haven for the United States”, International Tax Review, November, 2005.
  • “New Tax Haven: Puerto Rico”, The Ultimate Estate Planner, Volume 1, Issue 5, September, 2013.
  • Puerto Rico Tax Practitioner Section of Commerce Clearing House’s Puerto Rico Tax Service

Past Employment Experience:

  • Adsuar Muñiz Goyco & Pérez-Ochoa, P.S.C., San Juan, Puerto Rico
    Founding Partner Co-Chair of Tax Department
    1994 – 2016
  • Goldman Antonetti & Córdova, San Juan, Puerto Rico
    1993 – 1994
  • Brown Newson & Córdova, San Juan, Puerto Rico
    1982 – 1993
  • Brown Newson & Córdova, San Juan, Puerto Rico
    1977 – 1982
  • Arthur Andersen & Company
    Senior Tax Accountant
    1976 – 1977

Contact Information:


(787) 274-5234

(787) 274-1470

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