DLC&CO. — Real Estate Tax, FIRPTA & Advisory

IThe practiceClear guidance. Serious execution.

Experienced CPA guidance for decisions that have real tax consequences.

We work with clients who need more than basic tax filing. Whether you are acquiring rental properties, selling U.S. real estate as a foreign owner, managing multiple entities, or scaling a small business, we help you understand the numbers before they become problems.

CPA-led advice

Engagements are led by a licensed CPA with public accounting, technical accounting, M&A, and business advisory experience.

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Real estate focus

Specialized support for rental properties, multi-entity ownership, foreign sellers, FIRPTA, depreciation, and transaction planning.

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Proactive planning

We look ahead before year-end, before closing, and before major business decisions — because tax strategy is most valuable before the transaction happens.

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Modern workflow

Clean books, organized documents, practical reporting, and technology-enabled processes that make tax season less painful.

IIWho we serveBuilt for complexity

Best fit for clients with assets, entities, and decisions to make.

DLC&CO is designed for clients who want a strategic relationship with their CPA — not just a once-a-year filing service.

Real estate investors

Rental property owners, portfolio investors, flippers, and multi-entity operators who need cleaner reporting and smarter tax planning.

Foreign property owners

Non-U.S. sellers and investors who need FIRPTA compliance, ITIN support, withholding coordination, and U.S. tax filings.

Business owners

Entrepreneurs, professional service firms, and small businesses that need bookkeeping, tax preparation, and proactive guidance.

Realtors & brokers

Real estate professionals who want tax planning, entity guidance, and a CPA resource for clients with complex sales.

Multi-entity families

Owners with LLCs, S corporations, partnerships, and rental activity who need coordinated reporting across the full structure.

Growing operators

Clients moving beyond DIY bookkeeping who need monthly discipline, better visibility, and a tax-ready accounting process.

IIIServicesAccounting · Tax · Advisory

Practical services for owners who need the numbers done right.

Bookkeeping & Accounting

Monthly bookkeeping, reconciliations, management reporting, and clean tax-ready books for real estate investors and small businesses.

Monthly closeBank reconciliationsManagement reports

Tax Preparation

Individual, business, partnership, S corporation, rental activity, and nonresident tax filings prepared with a focus on accuracy and planning opportunities.

104010651120-S1040-NR

Tax Planning & Advisory

Forward-looking tax planning around entity structure, owner compensation, estimated taxes, rental losses, asset sales, and year-end strategy.

Entity strategyYear-end planningOwner advisory

FIRPTA & Foreign Sellers

Support for foreign owners selling U.S. real estate, including withholding analysis, Forms 8288 and 8288-A, ITIN coordination, and nonresident tax returns.

FIRPTA8288 / 8288-AW-71040-NR

Real Estate Transaction Support

Tax guidance before acquisitions, dispositions, refinances, 1031 exchanges, and restructuring decisions so the tax impact is understood before closing.

AcquisitionsDispositions1031 exchanges

Real estate specialty

From purchase to sale, real estate tax planning should be part of the deal strategy.

Real estate creates tax complexity quickly: depreciation, passive activity rules, entity ownership, debt, foreign sellers, withholding, and exit planning. DLC&CO helps clients organize the structure and reporting before the transaction becomes expensive to fix.

Rental property reporting

Schedule E · depreciation

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Entity structuring

LLCs · partnerships · S corps

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FIRPTA withholding

Foreign sellers · closing support

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ITIN coordination

W-7 · seller compliance

1031 exchange support

Deferral planning

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Cost segregation planning

Depreciation acceleration

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Foreign owner returns

1040-NR · rental activity

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Disposition planning

Gain analysis · withholding

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Portfolio visibility

Books · reports · tax basis

IVPrincipalDirect CPA involvement

Victor A. De la CruzCPA, MAcc — Founder

Big-firm expertise. Personal attention.

Victor A. De la Cruz is a CPA with more than 15 years of experience across public accounting, technical accounting advisory, SEC reporting, mergers and acquisitions, and complex business transactions.

His background includes public accounting experience with KPMG LLP and BDO LLP, supervising audit and advisory work across real estate, construction, retail, government, distribution, higher education, entertainment, aviation, banking, and nonprofit organizations.

Victor has also advised large multinational organizations on complex accounting and transaction matters, including M&A accounting, post-acquisition integration, technical accounting analysis, and financial reporting.

DLC&CO brings that level of rigor to real estate investors, foreign property owners, and business owners who want practical guidance without big-firm bureaucracy.

CPA — PR Lic. 7106Master of AccountingEx-KPMG · Ex-BDOTechnical accountingM&A advisoryBilingual EN / ES

Engage

Start with a focused consultation.

Use the consultation to discuss your property sale, tax filing, entity structure, bookkeeping needs, or year-end planning. If we are the right fit, we will recommend the next step.

Phone(786) 631-0040

Emailinfo@dlcandco.com

OfficeMiami, FL

Social@dlc.cpa

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