# Llano Morales CPAS

> Contabilidad, impuestos y consultoría empresarial


## Posts

- [Hello world!](https://llmcpas.com/hello-world/): Welcome to WordPress. This is your first post. Edit or delete it, then start writing!

## Pages

- [Thanks](https://llmcpas.com/thanks/): Thank you for contacting us! We appreciate your interest in our services and will be sure to respond as soon as possible. Return to home
- [Professionals](https://llmcpas.com/professionals/): Professional Staff Pascual Llano, CPA, MBA Senior Tax Consultant Partner Pascual Llano is a seasoned CPA and business advisor with over 38 years of professional experience providing consulting services to complex organizations across various industries. He is known for his strategic thinking, deep technical expertise, and commitment to delivering practical, results-oriented solutions. He earned his Bachelor’s degree in Business Administration, majoring in Accounting, from the Inter American University of Puerto Rico, graduating Magna Cum Laude in 1984. Recognizing his academic excellence, the university invited him into its Professors Development Program and awarded him a graduate studies scholarship. Pascual completed his
- [Agency](https://llmcpas.com/government/): Government Agencies of Puerto Rico Huge-mail-01
- [Doing Business](https://llmcpas.com/doing-business/): Doing Business in Puerto Rico Opportunities, Challenges, and Strategic Entity Planning Puerto Rico offers unique business advantages due to its political relationship with the United States and its attractive tax incentive programs under Act 60 (formerly Act 20/22). However, navigating the island’s regulatory, tax, and operational environment requires careful planning and local expertise. At Llano Morales CPAs PSC (LMCPAS), we guide entrepreneurs, investors, and companies through every stage of doing business in Puerto Rico—from entity selection and tax structuring to compliance and strategic consulting. Common Challenges While Puerto Rico offers appealing incentives, businesses often face: Complex regulatory environment involving both
- [Services](https://llmcpas.com/accounting/): Our Services At our firm, we offer a broad range of high-quality professional services designed to meet the financial, tax, and strategic needs of individuals, businesses, and estates. See more Our team of Certified Public Accountants (CPAs), accountants, and consultants works collaboratively to ensure every client receives timely, accurate, and strategic advice. Our services are rooted in regulatory compliance, technical excellence, and a deep understanding of our clients’ industries. We are proud members of the American Institute of Certified Public Accountants (AICPA), and all CPA services are provided exclusively by licensed CPAs, as required by law. Our CPA professionals are
- [Tax Incentives](https://llmcpas.com/tax-incentives/): Tax Incentives Puerto Rico Tax Incentive Code Law 60 (Including former Act 20 and 22) Act 60 Incentives Advisory Services At Llano Morales CPAs PSC, we offer specialized support for individuals and entities seeking to benefit from the tax incentives provided under Puerto Rico’s Act 60 (Incentives Code). Our firm is actively engaged with clients across key incentive areas, including private equity funds, green energy, youth entrepreneurship, export services, manufacturing, creative industries, research and development, and financial services. We understand that many applicants experience significant delays or denials due to an incomplete understanding of the law’s requirements and compliance expectations.
- [Inicio](https://llmcpas.com/): Certified Public Accountants and Consultants With decades of experience and an unwavering commitment to excellence, Llano Morales CPAs PSC is a comprehensive, 360° professional services firm providing integrated solutions in audit, accounting, tax, consulting, estate planning, and succession advisory. We are highly knowledgeable in Puerto Rico’s Act 60 Incentive Code and guide our clients with clarity on the realities and opportunities of doing business on the island. See more Our partners have led and participated in financial statement engagements exceeding $1.5 billion, serving clients across industries such as healthcare, manufacturing, distribution, and professional services. With a background that bridges both


[comment]: # (Generated by Hostinger Tools Plugin)