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Manuel Lopez-Zambrana

Manuel López-Zambrana


Manuel López-Zambrana ("Nolin") represents clients in a variety of industries such as financial, mutual funds, manufacturing, not for-profit, insurance airline transportation, maritime transportation and telecommunications industries. Nolin's expertise is highly sought after in all stages of tax controversies. He is considered by Chambers and Partners publication as a "standout tax practitioner who receives glowing recommendations from sources as one of the leading lawyers in the field." Nolin also advises clients on complex US federal and PR income tax matters and assists them with obtaining PR tax incentives for manufacturing and IP licensing activities (Act 73-2008), qualified energy activities (Act 83-2010), export services and foreign trade activities (Act 20-2012), individual resident investors (Act 22-2012), among others.

Nolin has also served as advisor to the Puerto Rico Department of the Treasury and to the Government Development Bank for Puerto Rico. He was capital member of various major law firms in Puerto Rico and is a frequent speaker at numerous seminars and conferences sponsored by the Puerto Rico State Society of Certified Public Accountants, Puerto Rico Chamber of Commerce, the Puerto Rico Manufacturers Association and other professional organizations.

Areas of FocusTax
Bar admissionsPuerto Rico
Leading light Manuel López Zambrana of DLA Piper continues to draw recognition from market commentators for his longstanding experience in the tax market in Puerto Rico. A market observer reports: 'Manuel López Zambrana is an excellent lawyer with vast knowledge of the Puerto Rican tax arena,' while another interviewee adds: 'He is a highly respected lawyer who has a strong practice advising the government on its tax mandates.'
— Chambers Latin America Guide, 2023


Nolin has favorably obtained significant rulings and Closing Agreements with the Puerto Rico Department of the Treasury and the United States Internal Revenue Service. He has also served as an expert witness in various controversies, including an international dispute resolution case.

  • English
  • Spanish
  • J.D., University of Puerto Rico School of Law
    magna cum laude
  • B.B.A., University of Puerto Rico


Chambers Latin America

  • Band 1, Puerto Rico Tax (2018-2024)

The Legal 500 Latin America

  • Leading Lawyer, Puerto Rico Tax (2021-2024)
Other recognitions
  • Best Lawyers in Puerto Rico for Tax Law (2017-2023)
  • Best Lawyers in Latin America (2020)
  • "Lawyer Of The Year" by Best Lawyers in Puerto Rico for Tax Law (2017)
  • Top 10 Influential Tax Lawyers in Puerto Rico by Business Today News (2023)


  • Funds take note: Puerto Rico's new Incentives Code is now in effect, 19 August 2019

Media Mentions

Memberships And Affiliations

  • American Bar Association
  • Puerto Rico Bar Association