Fernando Berio
PartnerFernando Berio is a partner with extensive experience in real estate, corporate, tax, and regulatory law
His practice focuses on pre-development real estate operations, corporate law, and tax planning, advising clients in administrative proceedings at both the state and federal levels.
Throughout his career, Fernando has been involved in major public housing projects, including serving as a member of the Governing Board of the Puerto Rico Public Housing Administration and participating in the structuring of the island’s first financial transaction for public housing.
Academic Background
- Juris Doctor magna cum laude, University of Puerto Rico
- LL.M. in Law, Columbia University
- Bachelor’s in Business Administration magna cum laude, Georgetown University
Languages
Spanish and E
Related services
- Corporate/Mergers and Acquisitions
- Public and Regulatory
- Real Estate and Urban Planning
- Tax
Related insights

This report provides a comprehensive and updated analysis of how cryptocurrencies are taxed in Spain and in various jurisdictions across Latin America, revealing a fiscal landscape characterized by significant regulatory differences, varying levels of legal certainty, and increasing pressure from international tax authorities.





