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Dialy Otero, CPA, Partner

Dialy Otero





Executive Summary

Dialy M. Otero is a Certified Public Accountant with over 20 years of public accounting experience delivering tax compliance and consulting  services to local and international clients.

She currently specializes on advising high-net worth individuals and businesses that relocate to Puerto Rico under Acts 20, Act 22, Act 273 and other local tax incentive laws on the U.S. and P.R. tax implications of residing and doing  business in the Island. In her present role, Dialy assists her clients with P.R. inbound tax planning, design of optimum businesses structures, tax modeling of intercompany transactions and exit strategies. Dialy works closely with the Department of the Economic Development and Commerce, the Puerto Rico Treasury Department, the Office of the Commissioner of Financial Institutions and the Office of Industrial Tax Exemption promoting the tax incentives offered by Act 20 and 22 and IFE licenses for her clients and helping them in applying for, negotiating and obtaining tax incentives under these Puerto Rico tax incentives laws. In addition, Dialy has extensive experience in tax due diligence, business acquisitions, income tax provisions, tax compliance and have successfully represented clients during audits and tax examinations.

Prior to joining BDO, Mrs. Otero worked at the “Big Four” International Firm Deloitte & Touche LLP (currently Deloitte) where she worked her way from senior staff to senior manager of the Tax Department.

Industry Expertise

E-Commerce, Consumer Products, Technology, Media and Entertainment.

Professional Affiliations

Puerto Rico Society of Certified Public Accountants


C.P.A. licensed in Puerto Rico
B.B.A. in Accounting, University of Puerto Rico