Ivannayelí Hernández Nieves practices tax law at Maceira Zayas within the tax practice led by Simón Carlo Valentín. Her work covers tax compliance and planning, regulatory compliance and administrative proceedings before Puerto Rico agencies, corporate matters, and civil litigation. She is a Notary Public of Puerto Rico. She joined the firm in 2026 from the Department of Economic Development and Commerce (DDEC), where she served as an attorney in the Office of Incentives for Businesses from 2022 to 2026. The office administers tax incentives under Act 60-2019, the Puerto Rico Incentives Code; there she evaluated applications, drafted and reviewed tax exemption decrees, conducted compliance evaluations, and coordinated interagency review. During law school she served a semester in the chambers of Associate Justice Edgardo Rivera García of the Supreme Court of Puerto Rico, now Special Counsel at the firm, and a term in the chambers of Judge Aida Oquendo Graulau of the Court of First Instance in San Juan, performing law clerk duties in both. She was Editor-in-Chief of the University of Puerto Rico Law Review and, before her admission, worked on civil and commercial litigation at Puerto Rico law firms, including drafting motions and appellate briefs. Ivannayelí Hernández Nieves practices tax law, regulatory compliance, and corporate matters at Maceira Zayas (MZLS) in San Juan; from 2022 to 2026 she served as an attorney in DDEC’s Office of Incentives for Businesses, which administers Act 60 decrees.