Nearly twenty years ago, Argentine attorney Maria Marta Calderon arrived in South Florida with a dream to practice law in the United States. Today, as founder of Calderon Law Firm, she is a trusted advisor to prominent developers and Family Offices, translating her journey into a methodical process for cross-border asset protection. In an exclusive interview, Calderon breaks down the legal anatomy of real estate and key strategies for Latin American investors in 2026.
Calderon, a graduate with highest honors from the University of Miami (UM) School of Law and a former director of the Argentine-American Chamber of Commerce of Florida, warns that the most common mistake Hispanic entrepreneurs make is assuming U.S. real estate rules mirror those in their home countries. "They often rely solely on what a friend, a real estate agent, or a title company tells them—none of whom are specialized attorneys in U.S. foreign investment," Calderon said. She stresses that a poor purchase structure can trigger legal liabilities, tax exposure, and complications with FIRPTA and other regulations.
A critical hazard, Calderon explains, is buying property in one's personal name. This can trigger federal estate tax for non-resident aliens, force ancillary probate in the U.S., and create personal exposure to lawsuits. "A well-designed corporate or fiduciary structure can limit liability, safeguard assets, facilitate family succession, and create long-term tax efficiencies," she said. Calderon emphasizes personalized counsel, noting that "every case is unique."
In commercial real estate, Calderon sees opportunities in mixed-use developments, logistics centers, multifamily housing, data centers, and tech-driven projects. However, she warns that due diligence varies by asset type. For instance, analyzing a data center requires review of power grid infrastructure and technological liabilities. "Having ironclad contracts and appropriate legal structures is not a luxury; it is an absolute necessity," she said.
Calderon, who is also licensed in Argentina, highlights the cultural and legal gap between Civil Law systems common in Latin America and the U.S. Common Law system. "I act as a bridge between distinct legal systems and differing corporate mindsets," she said, adding that her experience at Am Law 200 firms helps clients navigate both worlds.
Her golden advice for investors: "Surround yourself with excellent advisors, and never sign anything out of pressure, haste, or without understanding it 100%." She notes that U.S. contracts are extremely powerful, and judges do not rewrite them. "The vast majority of my clients are long-term clients, because I firmly believe that professional relationships must be built on trust, transparency, respect, and serious work," Calderon concluded.

