Sandra M.Torres Martinez


Professional Career Highlights

Sandra is a Member at Alvarado Tax & Business Advisors LLC.  Prior to that, she was Partner at Zaragoza & Alvarado LLP.

Her Curriculum Vitae also includes previous experience in the corporate and individual tax advisory area with various international and local firms.

Areas of Expertise

Sandra provides corporate and expatriate tax services for clients in the manufacturing, advertising, retail and health industries.  Her experience includes representation before the U.S. Internal Revenue Service, the Puerto Rico Department of Treasury and other local tax authorities. Sandra has also experience in the negotiation of tax exemption grants, research on income, property, excise and municipal licenses issues, as well as with the review and preparation of individual and corporate Puerto Rico and United States tax returns. She leads Alvarado Tax & Business Advisors’ consulting practices for non-for-profit organizations.

Sandra participates on a regular basis as speaker in seminars sponsored by the Puerto Rico Society of Certified Public Accountants related to taxation of non–profit entities and other tax issues.

Professional Affiliations and Accolades

Sandra is a member of the Puerto Rico Certified Public Accountants Society and the American Institute of Certified Public Accountants.  She is also licensed by the Commissioner of Insurance of the Commonwealth of Puerto Rico as a Life Insurance Authorized Representative.

Sandra has participated in special projects related to the drafting of tax laws, regulations and municipal ordinances.

Currently, Sandra is the Treasurer on the Board of Directors of two non-for-profit organizations, CREARTE, Inc. and Fundación de Becas Padre Claro, Corp.


Tel. (787) 620-7728


  • B.B.A. University of Puerto Rico


  • Certified Public Accountant
  • Chartered Global Management Accountant
  • Life Insurance Authorized Representative