The 2027 edition of The Best Lawyers in Puerto Rico^[1] recognizes 467 lawyers from 118 law firms across 46 practice areas^[2] - about 3% of the island's legal profession^[3], spanning the San Juan and Ponce metropolitan areas^[4]. It is the 14th edition of the Puerto Rico ranking^[5]. Recognition is decided by peer review: lawyers evaluate colleagues practicing in the same region and area of law^[6], and the distinction cannot be purchased^[7]. The 2027 research cycle drew 13,818 evaluations^[8]. Twenty-six lawyers earned the Lawyer of the Year designation, reserved for the strongest overall peer feedback in a practice area and metropolitan region^[9][10]. The tax honor went to Alba I. Joubert Pereira of Reichard & Escalera^[11], the corporate and M&A honor to Fernando J. Rovira-Rullán of Ferraiuoli^[12], and banking and finance to Jaime E. Santos of Pietrantoni Méndez & Alvarez^[13]. Litigation accounts for the most recognized lawyers in the 2027 edition^[14], followed by corporate and M&A, labor and employment, tax, and banking and finance^[15]. Those areas are not island quirks - corporate and M&A^[16] and tax^[17] also top the 2027 lists in Chile and Colombia. The release points to developments shaping the island's legal landscape, including March 2026 amendments to the Puerto Rico Incentives Code^[18] and the October 2026 start of the PROCEDI court-coverage framework^[19]. McConnell Valdés LLC fields the most recognized lawyers of any firm in the edition^[20], followed by O'Neill & Borges LLC^[21], Pietrantoni Méndez & Alvarez LLC^[22], Ferraiuoli^[23] and Estrella LLC^[24].