Firms To Watch: Tax

The five-member tax practice at Albagli Zaliasnik is led by experienced director David Ancelovici, a tax-related asset planning, structuring and restructuring expert, who is particularly focused on cross-border investments.
The broad tax offering at Aninat Abogados is led by practice director Paula Madariaga, a former Carey senior associate who has significant experience in international and corporate taxation, reorganisations, inheritance tax, and tax compliance and planning.
In November 2022, Dreyse Abogados spun out of former firm Zarhi Dreyse Amar, where founding partner and tax team leader Ramón Dreyse was a partner; his practice includes tax planning and advice for HNW Chilean and foreign individuals, as well as estate planning and tax structuring for agricultural, forestry, mining, financial and commercial businesses.
Establishing DS Abogados in 2016, DS Avocats became the first French firm to open a Chilean office; the Santiago office’s tax group is co-led by former Chilean IRS lawyer, Cristián Vistoso Vivalloa; and Eduardo Huidobro Carrére, whose career includes working for PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada‘s international tax department.
The February 2024 arrival of Evelyn Sepúlveda to lead the nascent practice at Lembeye put's the firm (where she becomes the first female partner) squarely on the map for tax matters; with over 20 years' experience, Sepúlveda is a corporate and transactional tax specialist with expertise in matters ranging from corporate reorganisations to investment projects and family office matters, among other practice segments.
In April 2022, Maira Vial Abogados hired former Clyde & Co senior associate Felipe Errázuriz as a partner to co-lead the tax practice alongside name partner Rodrigo Vial, who has longstanding experience in tax and wealth advice; Errázuriz’s track record covers compliance, VAT, international taxation and corporate income, along with M&A-related taxation, IRS audits and wealth management.
The tax group at Mena & Alessandri is co-led at name-partner level by former Recabarren & Asociados practitioners Cristián Mena and Andrés Alessandri; the firm’s tax offering covers private client work (including family asset restructuring), tax compliance issues, and the tax aspects of asset purchases and sales.
Launched in 2020, the tax team at boutique firm Misraji&Béjar is led by founding partner and former Albagli Zaliasnik tax group director, Camilo Béjar, whose practice includes tax structuring, acquisition structuring, tax litigation, and corporate and family group restructurings.

Tax in Chile

Barros & Errázuriz

One of the top firms in Chile for tax and private client matters’, Barros & Errázuriz’s 16-strong practice tax is widely respected for its tax structuring and implementation credentials, both at national and international levels. The practice’s coverage encompasses corporate transactions and reorganisations, transfer pricing, and tax treaty application. It also has a strong market reputation for wealth planning matters and is increasingly active in tax disputes. Co-heading the group, founding partner Fernando Barros’ practice includes the implementation of corporate and financial structures; and Carola Trucco has longstanding experience in advising major companies on tax matters, particularly as regards cross-border operations, M&A and business reorganisations. Further support is provided by ‘excellent lawyerTomás Kovacevic who was raised to the partnership in March 2022 and whose experience includes some three years at the Ministerio de Hacienda; experienced tax counsel Magdalena Munita; and -at senior associate level- Maria Lucia Marraccini, a former Ministry of Finance tax policy adviser, and Mauricio Bascuñán, who focuses on tax disputes. Former senior associate Fernanda Becker left the firm in October 2022.

Practice head(s):

Fernando Barros; Carola Trucco


Barros & Errázuriz is a high-quality Chilean law firm that pays great attention to client service.

Extremely knowledgeable in Chilean tax matters, B&E’s tax team is a very good complement to the firm’s corporate and M&A team.

Barros & Errázuriz is one of the top firms in Chile in all areas, including the tax and private client world.

Possesses depth in its partnership that few firms can rival.

One of the top firms in Chile for tax and private client matters.

A level of service that is of the highest quality. Always provides sophisticated, tailored advice, and has great strength and depth on the team.

Carola Trucco is highly experienced and knowledgeable.

Tomás Kovacevic is an excellent lawyer with thorough knowledge of the pronouncements of the Tax Authority. He is easy to get along with and quick to understand business.

Key clients


Parque Arauco


BTG Pactual

Work highlights

  • Provides Compass Group with tax advisory services on an ongoing basis.
  • Provides Larrain Vial with ongoing tax advisory services.
  • Advised Parque Arauco on the purchase of a multi-family asset, which included the review of tax issues.


The 19-strong tax practice at market giant Carey houses go-to specialists for heavyweight national and international transactional structuring. The group is also sought out for high-stakes tax litigation, tax planning, and tax due diligence and has over recent years notably strengthened its transfer-pricing practice, broadening it to include financial (in addition to legal) analysis. The interdisciplinary department, comprising lawyers, certified accountants and an economist, is co-led by domestic and international taxation specialist, Jessica Power (the first woman to be elected as partner at the firm, back in 2008); Manuel José Garcés, whose practice incorporates personal and corporate tax planning, foreign investments, and tax litigation; former Ministry of Finance tax policy head, Manuel Alcalde; and managing partner and private wealth expert, Jaime Carey T. Among key associates from the firm's considerable ranks: Pedro Gutierrez assists with the taxation of business reorganisations and audit defences; Daniela Pfeffer’s experience includes acting for energy sector companies on structuring cross-border acquisitions; and Diego Hormazábal advises on tax law, and family companies and holdings.

Practice head(s):

Jessica Power; Manuel José Garcés; Manuel Alcalde; Jaime Carey

Key clients

Zurich Santander

Indura/Air Products




Qatar Airlines




Patria Investments

EY Chile

The huge, 72-strong, team at multinational professional services firm EY Chile is ‘one of the great local reference points for tax matters’. The practice acts across the gamut of tax disciplines, its expertise covering corporate, international and transactional taxation, as well as compliance and reporting issues; and the Santiago office further leverages the firm’s extensive global network for cross-border work. Tax practice head Javiera Contreras focuses on corporate and international taxation; Pablo Greiber’s specialisms include the taxation of family businesses; and Alicia Domínguez is the lead mining and energy tax partner. The next line of active practitioners features Cristián Sepúlveda Reed, who ‘produces excellent results’; Darío Romero, who focuses on cross-border transactions, investment projects and public concession tenders; Juan Pablo Navarrete, whose career includes working as international associate at Chadbourne & Parke’s New York office; Nicolás Brancoli, who advises companies on corporate and international taxation; and Nicolás Orezzoli, ‘an excellent adviser on cross-border matters’, who was promoted to the partnership in July 2022. Associate Nicolás Grof has over 10 years’ experience in tax advisory matters.

Practice head(s):

Javiera Contreras


Multidisciplinary team with great ability to solve problems and solid delivery, and the partners have an excellent technical level.

Able to quantify potential impacts within all of its analyses, which sets them apart from most law firms. Deliver solutions and not problems.

A very united team that works very well together, and with a great willingness to help, in addition to being a complement to each other in different areas of knowledge and topics.’

Fischer y Cía

With good strength in depth across the team’, Fischer y Cía’s 20-strong tax team acts for major domestic and international clients on a broad array of tax-advisory areas, such as general corporate matters, M&A, and financings. The practice also assists with transfer pricing, estate planning, and tax compliance issues, while the firm’s tax litigation team handles heavyweight disputes. The group is headed by widely-respected name partner Alex Fischer, who advises domestic and foreign clients on personal and corporate tax planning, tax litigation, M&A, and foreign investment structuring; and Carolina Collantes is a highly-rated tax litigator. The second line of experienced practitioners features international tax advisory specialist Isabel Espinoza; and tax disputes and private wealth expert Juan Cristóbal Ortega. At associate level, senior Juan Cristóbal Valenzuela is experienced in indirect taxation and tax planning work; Patricio Casas is currently undertaking his doctorate; and semi-senior Gert Greve maintains a broad, multifaceted tax practice. Associates Macarena Reyne, Francisco Vial and Javier Figueroa are also well-regarded younger practitioners.

Practice head(s):

Alex Fischer


Good strength in depth across the team.

Partners who understand the market and have a lot of relevant experience.

Alex Fischer and Isabel Espinoza are both very responsive and knowledgeable, and have an excellent understanding of the law.

The expertise of the Fischer y Cía team in tax/tax issues is difficult to find in another firm. They understand very well the background of their clients’ contingencies, are incisive and act resolutely, always having the client as their main priority.

We have entrusted Gerardo Cruzat, Carolina Collantes and Patricio Casas with highly complex issues and, in response, they have always demonstrated a high level of competence and resolution capacity. They are strategic and have a path that is difficult to achieve in other firms.

Fuensalida & Del Valle Abogados

Fuensalida & Del Valle Abogados’ ‘committed, excellent team of professionals’ is widely respected for corporate taxation and private wealth management matters. The boutique firm fields a 15-strong tax group that is also highly experienced in administrative litigation, along with capital markets taxation, and domestic and international restructurings. Renowned tax specialist Carolina Fuensalida, a former Claro & Cia. tax head, who ‘really knows how the procedures and the supervisory institutions work’; and wealth planning and restructuring specialist Jaime Del Valle are the principal figures and practice group co-heads. The next line of experienced tax partners consists of administrative and judicial litigation team co-head, Cristóbal Ureta; and Trinidad Fernandez, who is in charge of the local tax planning department. At senior associate level, the practices of Pelayo Valdivia and Felipe Fernández include advising on the reorganisation of companies and family assets; while recent growth includes the hiring of associates Diego FuensalidaMillaray Molina and Irene Barros from Claro & Cia.Barros & Errázuriz and Carey, respectively.

Practice head(s):

Jaime Del Valle; Carolina Fuensalida; Cristóbal Ureta; Trinidad Fernández


The Fuensalida and Del Valle team stands out for its level of compliance with delivery deadlines – assertive in its opinions (based on current regulations in the country), and rigorous, methodical, demanding and reliable.

Committed, excellent team of professionals.

Carolina Fuensalida and Jaime del Valle are true experts, who complement each other very well. Great commitment to the client.

Key clients

Principal Financial Group

Mitta Rent a Car (former Hertz Chile)

Unifrutti Traders

Mota – Engil Chile

Banco Security

Compañía Minera Doña Inés de Collahuasi

LATAM Airlines

Banco Itaú Corpbanca

MBI Inversiones

Banco Bice

Asociación Chilena de Fondos Mutuos


Fundación Chile




Andes Iron

JP Morgan


CAE Entrenamiento de Vuelo

Falcom Capital

Altis Servicios Financieros

Work highlights

  • Advised Unifrutti Group on the international financing structure for both the local company and the group in general) as part of an overall restructuring to ensure transnational tax efficiency.

KPMG in Chile

KPMG in Chile’s 36-strong tax practice covers various sectors, from banking, mining, forestry and manufacturing, to shipping, transportation, technology, energy and communications. Acting predominantly for large multinational corporations and medium-size enterprises, the practice’s coverage encompasses corporate taxation, transfer pricing, compliance and M&A-related tax issues, along with tax disputes, and labour and expatriate tax services. The large group houses a number of leading specialists, including corporate and international tax expert Andrés Martínez; former Ministry of Finance tax policy coordinator, Alberto Cuevas; Juan Infante, who advises on the tax side to major transactions; and tax disputes and conflict resolution head Luis Seguel. A second line of key practitioners includes Javiera Suazo and Antonio Guzman (‘great multidimensional vision’), both 2022 hires - from the Ministry of Finance and Bruzzone & Gonzalez Abogados, respectively. At director level, Pablo Flores maintains a broad tax practice, while Maximiliano Rojas is an experienced senior tax and legal manager. Further growth in the practice includes the March 2023 hire of tax specialist Gloria Flores as managing director from Recabarren & Asociados.

Practice head(s):

Andrés Martínez; Alberto Cuevas; Juan Infante; Javiera Suazo; Pedro Castro; Antonio Guzman


The team has significant global exposure and knows what impacts upon Chile, as well as what is happening in other jurisdictions.

Andrés Martínez and Antonio Guzman are professionals with an excellent business vision that goes beyond the merely technical.

Andrés Martínez and Antonio Guzman always go one step further, proposing innovative solutions.

Antonio Guzman has a great multidimensional vision that addresses issues beyond just the tax aspects (also considering financial, technological and market issues).

Key clients

Mainstream Renewable Power Chile

Alstom Group (Alstom Chile)

Inchcape Group

ISA Intervial





Cubico Sustainable Investment

Metka EGN



Work highlights

  • Advised Axo Group (México) on the tax side to the acquisition of a major retail and e-commerce company with interests in Chile, Perú and Uruguay.
  • Advised Arroyo Investment Fund on the tax structure for the sale of its solar and wind platform to Sonnedix.
  • Advised KSL Fund on the tax structure for the acquisition of Tierra Hotels.

Recabarren & Asociados

Highly recommended to clients’, Recabarren & Asociados’ large, 30-strong tax practice is highly rated for its provision of tax-efficient solutions to family offices and high-net-worth (HNW) individuals. It also advises on estate planning, in addition to acting in tax matters before the local IRS, Tax Courts, Court of Appeals, and Supreme Court. The team is jointly led by name partner Soledad Recabarren, an expert in estate planning for HNW individuals, tax policy, personal taxation, and corporate and transactional tax matters; ‘stand out’ figure, Álvaro Pérez, who focues on tax structuring, and corporate and transactional tax advisory (along with family offices and estate planning for HNW individuals); and tax disputes head Luis Felipe Ocampo. Also key to the practice's strength in depth: Mauricio López advises both domestic and foreign companies on tax issues; managing partner Ignacio Iriarte, a tax litigator; Manuel Montero, who focuses predominantly on HNW individuals and the corporate groups they control; corporate tax specialist José María Diez; Pablo Chechilnitzky, an expert in international taxation, tax structuring, corporate and transactional tax advice, and HNW individuals; and former EY Chile lawyer Damian Boada. Associates Josefina Vivar, Juan Ignacio RivasPaula Chacón and María Jesús Barrientos are also active team members; former partner Gloria Flores left the firm in December 2022.

Practice head(s):

Soledad Recabarren; Alvaro Pérez; Luis Felipe Ocampo


Total focus on the client and the best solution.

Strives to find what will really resolve the issue the first time.

A boutique approach that adds a lot of value to clients – highly recommended to clients.

Fully trustworthy, extremely honest and professional in all aspects.

Personalised and assertive treatment from Álvaro Pérez – proactive communication on Chile’s constant legislative changes.

Álvaro Pérez, stands out for the success rate of his advice and the speed of his responses.

Key clients

Banco Santander

Lecherías Loncomilla

Work highlights

  • Provides ongoing tax assistance to Banco Santander Chile.
  • Advised a retail chain-related controlling holding on a complex reorganisation process.
  • Provided a local food producer with a defence-related second opinion on a review by the Chilean IRS (following a corporate restructuring carried out by a third party).

Allende Bascuñán & Cía

With ‘a very good understanding of the tax laws’, Allende Bascuñán & Cía specialises in both local and international taxation, including outbound investment tax advice. The group is also known for acting for Chile’s wealthiest families on asset protection, tax and corporate structuring, project finance, estate law, long-term wealth management planning, and domestic and offshore investment schemes. Founding partner Francisco Javier Allende is an expert in corporate business reorganisations, M&A, corporate taxation, HNW individuals’ tax planning, and tax disputes; and Mario Donoso advises corporate and family office clients on tax issues. Both international tax department head Mauricio Carloza and tax law and disputes specialist Michael Camus D were made partners in August 2022; while at associate level, Cristóbal Munita is ‘a very collaborative professional’, and José Manuel Barros’ broad practice includes international taxation.

Practice head(s):

Francisco Javier Allende; Mario Donoso; Mauricio Carloza


Commitment, agility and experience in legal and tax matters.

A great team that masterfully handles various legal disciplines.

Outstanding qualities, availability, transparency and speed in execution.

Great support for personal and corporate tax aspects, and its professionals are always extremely competent, cordial in their treatment, and willing to resolve issues quickly.

A very good understanding of the tax laws and the tax authorities’ requirements; they also keep themselves completely up to date on changes and immediately study their possible impact on clients’ specific cases.

They not only have great knowledge of the legal system in Chile, but also other jurisdictions when necessary. They have a very clear billing system and are available for any requirement.

Francisco Javier Allende is very easy to work with, understands clients’ cases very quickly, and gives tailored advice. He is also proactive in recommending reviews or adjustments according to changes in the market and/or the legislation.

Mario Donoso is a robust professional, with a quick understanding of clients’ business and the specific needs of clients; and associate Cristóbal Munita is a fast and very collaborative professional’.

Key clients

Talbot Hotels

Duncan Fox

Sunsweet Growers

Associated Universities


Grupo Mok

Banco BICE

Qatar Airways

ACF Capital

Viña Barón Philippe de Rothschild

Buses Hualpén

Grupo Cabal

Fundación Las Rosas

GMTO Corporation

Grupo Monarch

Compañía Minera Carmen Bajo

Renner Sayerlack

Lagos Villa Family Office

Constructora Ignacio Hurtado

Fundación Divina Misericordia

Work highlights

  • Provided tax assistance to Sunsweet, which aims to regularise the company’s contingencies in Chile.
  • Advising Associated Universities on the tax treatment applicable to the Chilean Institute of Clean Technologies.
  • Advising Grupo Mok on the design and implementation of an international corporate structure, as part of the expansion of its business to Portugal, Spain, US and other countries (through the relocation of its headquarters to Madrid).

Claro & Cia.

Able to handle complex technical matters’, Claro & Cia.‘s ‘excellent’ tax team is consistently mandated to advise on the tax aspects of M&A, capital markets, banking and project finance transactions. It is also increasingly involved in high-stakes tax disputes before the tax courts (particularly as a result of Chile’s recent tax reforms). ‘One of the Chilean market’s best tax advisers’, practice head Jorge Carraha has enviable experience in advising on the tax side to headline deals; and recently-promoted Nicolás Maturana assists with the tax issues surrounding M&A, financing and capital markets transactions, and corporate reorganisations. At senior associate level, Javier Pérez is particularly experienced in the tax aspects of transactions and reorganisations; however, former fellow senior Rafael Cruzat left the firm in May 2023 to establish his own practice.

Practice head(s):

Jorge Carraha


The Claro team always delivers.

Provides high-quality, clear advice.

Available at any time to discuss issues.

Extremely professional and communicates very effectively.

The tax team is excellent, very responsive, and able to handle complex technical matters.

Jorge Carraha is one of the Chilean market’s best tax advisers. He has an exceptionally broad knowledge of tax matters and excels in complex international tax issues.

Senior associate Rafael Cruzat is excellent, and able to provide very clear advice on technical and complex topics.

Rafael Cruzat is very commercially focused, and has great experience in cross-border tax planning.

Key clients


LATAM Airlines


AES Corporation

Prudential Financial

BNP Paribas


Inversiones Cordillera del Sur II

Mitsui & Co

The Newport Group

Work highlights

  • Advised Hortifrut on the tax side of its international restructuring process.
  • Advised LATAM Airlines on the tax aspects of its emergence from Chapter 11.
  • Advised Inchcape on the tax side of its acquisition of automotive distributor Derco.

Philippi Prietocarrizosa Ferrero DU & Uría

Fielding both experienced senior lawyers and an in-house accountant, Philippi Prietocarrizosa Ferrero DU & Uría’s ‘committed and flexible’ thirteen-strong tax practice focuses on corporate and private wealth matters, domestic and international tax planning, and tax litigation and administrative procedures before Chile’s tax authorities. The practice is co-led by Mario Silva, who assists with corporate and personal taxation, along with tax planning and corporate restructuring; finance, and energy and natural resources sector expert, Guillermo Infante; and tax disputes head Arturo Selman, who was elevated to partner during 2023 and is a former Chilean IRS lawyer. Principal associate Ariel Castillo focuses on tax advisory work, business and international taxation, tax structuring, and reorganisations.

Practice head(s):

Guillermo Infante; Mario Silva; Arturo Selman


Professionals who are committed and flexible.

Key clients

America Móvil

Avery Dennison Chile

Territoria Apoquindo

Isapre Cruz Blanca

Work highlights

  • Advised America Móvil on the tax aspects of a joint venture with Liberty Latin America.
  • Assisting Avery Dennison Chile with challenging a transfer pricing adjustment.
  • Advised Territoria Apoquindo on the most efficient use of VAT credits.

PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada

The Chilean branch of global, multidisciplinary practice PwC, PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada has an enviable market reputation for its domestic and international corporate taxation credentials. The group also houses specialists in tax planning, transfer pricing and compliance, as well as labour-related tax issues, M&A taxation, tax disputes, indirect taxation, and wealth management. The Santiago office is led by a triumvirate of principal practitioners: Francisco Selamé, an expert in domestic and international taxation; experienced tax litigator Gonzalo Schmidt; and Loreto Pelegrí, whose practice encompasses tax structuring, acquisitions, and general tax advice. Rodrigo Winter and Sandra Benedetto are also highly-regarded tax partners.

Torretti & Cía.

Among the most recognised boutique firms in the country’, Torretti & Cía. houses a 20-strong group (of both lawyers and accountants) that advises on international taxation, foreign investment, corporate taxation, tax litigation, and private client work. The department is co-led by founding partner Eduardo Torretti, who has substantial experience in assisting foreign and domestic clients with corporate tax matters and tax planning; and Sebastián Martínez-Conde, whose wide-ranging practice covers tax contingency management, and advice to individuals and families on investments and succession planning. The second line of partners features former EY Chile manager Javiera Pérez, and tax dispute resolution leader Eric Donoso (both promoted in January 2023); while Carlos Bravo (corporate tax and tax planning) is a March 2022 partner recruit from Porzio Ríos García. At associate level, recently-promoted senior Sebastián Aguilar, along with Isidora Henríquez, Francisco Larios, and María Elena Würth. Former senior associate Francisco Alcaíno  left the firm in July 2022.

Practice head(s):

Eduardo Torretti; Sebastián Martínez-Conde


An excellent practice, where the experience of its partners and senior associates mix perfectly with the preparation and excellent availability of its team of young lawyers.

Unlike other firms, they work well as a team, so the results are usually excellent, efficient and of the highest standard. Among the most recognised boutique firms in the country.

Very good preparation from lawyers with experience in different areas of tax law.

In litigation, the firm delivers very good results with top-level advice – an impeccable organisational network, and very high-quality responses and results.

Recommended to any person or company that requires tax advice.

Eduardo Torretti and Sebastián Martínez-Conde complement each other perfectly as they have different skills and talents.

Partner Eric Donoso is able to display fantastic management skills when it comes to risk assessment and tax contingency management; and associate Francisco Larios is heavily involved in managing each account and able to deliver quick operational responses.

Of the associates, Isidora Henríquez, Sebastián Aguilar and María Elena Würth are highlighted – a pleasure to have the chance to work with them.

Key clients


Bearing Lithium



Brown Brothers Harriman

Work highlights

  • Advised Territoria on the structuring of the sale of premium real estate to Santander Bank for the construction of the latter’s headquarters in Chile.
  • Advised Bearing Lithium on the structuring of the amalgamation process for single vehicle ownership of the Maricunga lithium project.
  • Advised Emergent Cold on the structuring for the acquisition of Chilean companies.

Bofill Mir Abogados

Emerging from Bofill, Mir & Álvarez Jana’s March 2022 dissolution, Bofill Mir Abogados’ ‘very decisive’ six-member tax department has significant international taxation experience. The group also regularly advises on restructurings, M&A-related tax structuring, tax disputes, and national and international planning, and is particularly noted for its tax advice to mining sector clients. Guillermo Fonseca focus on transactional matters from a tax perspective; and the practice of recently-elevated partner Jorge Valenzuela incorporates investment structuring advice for international entities. 2022 also saw senior tax associate Josefina Da-Bove re-join the firm from an in-house position in August, following the departure of former fellow senior Paris Norambuena in April. Since publication, Fonseca and Valenzuela have left to establish their own firm - effective as of February 2024.

Practice head(s):

Guillermo Fonseca; Jorge Valenzuela


Very decisive and good at explaining to clients how to resolve tax law cases.

Attentive, decisive, and with extensive knowledge.

Key clients


Mitsui & Co

Bice Vida Compañía de Seguros




High Service

Rio Blanco Agricola

Lundin Mining

Recorrido Latin America

Work highlights

  • Advised EMX Royalty Corp and Altus Strategies on the tax considerations of the purchase of shares in Sociedad Legal Minera California.
  • Advised Mitsui Mineral Resources Development Latin America on a range of tax matters.
  • Assisted Bice Vida Compañía de Seguros with the tax aspects of the financing structure for the expansion of Plaza Maule Shopping Centre.

DLA Piper Chile

DLA Piper Chile’s ‘very powerful team’ is particularly noted for growth areas such as e-commerce and fintech, as well as its advice to digital and technological companies. The six-member practice additionally assists with the tax and restructuring aspects arising from the expansion of start-ups. The broad practice also covers the tax structuring of M&A, venture capital and private equity transactions, as well as tax compliance, and administrative and judicial tax proceedings. The group is co-led by Rodrigo Álvarez, who maintains a broad tax practice; and Amory Heine, who is ‘creative and assertive in her advice’. Senior associate Francisco Argüello advises both national and foreign clients on their domestic and cross-border tax matters.

Practice head(s):

Rodrigo Álvarez; Amory Heine


DLA Piper’s tax team is comprehensive, since it includes not only tax advice from a legal perspective but also accounting ones, with expert lawyers as well as accountants forming part of its team.

Great diversity and analytical and strategic capacity, and always searching for innovative solutions.

A very powerful team that offers a lot of confidence to the client during highly complex situations.

The tax team group is a high-quality team, both at technical and human levels. Great availability, and focused on work and solving issues in an effective way – delivers high-quality advice.

Amory Heine is an excellent lawyer, who is creative and very clear in her advice.

As a client, having Amory Heine’s support and tax advice are very important.

Amory Heine fully understands the business of its clients, and approaches problems efficiently and quickly. Additionally, she has the virtue of being able to explain complex issues in a professional and simple manner, which is of great help to clients.’

Amory Heine is creative and assertive in her advice and recommendations, as well as possessing soft skills that are essential in any negotiation.’

Key clients

Vestuá Limited – Sensacional

Antarctic Sea Fisheries

Work highlights

  • Advised Vestuá on the tax aspects of its international reorganisation.
  • Successfully represented Antarctic Sea Fisheries in two customs claims filed against the National Customs Service before the Tax and Customs Court of Punta Arenas.

Deloitte Legal Chile

The Chilean arm of Deloitte (the London-headquartered, international professional-services network), Deloitte Legal Chile houses a go-to tax practice for both local and international companies. International investors and HNW individuals also mandate the group on ongoing tax issues, M&A-related tax matters and complex tax disputes. The Santiago office’s key advisers are international tax specialist Joseph Courand; taxation and company reorganisation expert Hugo Hurtado; and Paula Osorio, who routinely assists with mining-related tax work. At director level, the practice additionally features tax litigator Pablo Quezada; while senior manager for international tax, Fernanda Becker, is an October 2022 recruit from Barros & Errázuriz.

Garfias & Cía

The eight-member team at boutique law firm Garfias & Cía provides tax law advice to both family offices and business groups, and is particularly active in the food, real estate, tourism, financial investment and technology sectors. It is also increasingly involved in the legal wealth management and international taxation aspects of overseas investments. Co-heading the practice, founding partner and tax law and outbound-investment specialist, Gonzalo Garfias, is a former Allende Bascuñán & Cía partner; and Andrés Bustos (‘great business vision’) and Pablo Ibáñez are both tax law and corporate reorganisations experts. At senior associate level, Pablo Betteley is an experienced tax lawyer, while Pilar Donoso is currently studying an international taxation LLM at King’s College in London.

Practice head(s):

Gonzalo Garfías; Andrés Bustos; Pablo Ibañez


Deals with the client in a very personal and direct manner, and with maximum availability and accompaniment.

An approach that is extremely practical, direct and decisive.

What characterises the firm is its delivery of a quality service that is very complete, and always includes the analysis of different areas of law that are relevant to determining the best result for the client.

Key clients

Explora Chile


Better Food – Fork

Paragon Advisors

Embotelladora y Comercializadora Aguas Santa Amalia

CIO Investment Colunquen Office

Grupo Lo Campino

Agrícola Mansel

Outcon Solutions


Grupo Corpora

Colegio Pioneros

Work highlights

  • Advised Explora Chile on the tax aspects of the design and implementation of a property ownership-related legal structure.
  • Advised Colegio Pioneros on the tax aspects of its corporate structure.

Garnham Abogados

Garnham Abogados’ five-strong tax department routinely advises foreign investors on cross-border transactions, as well as Chilean clients investing overseas; moreover, the team is increasingly involved in resolving tax cases at administrative levels (before reaching the Tax Court). Tax advice group leader Patrick Humphreys is an expert in private wealth and corporate tax issues, including corporate reorganisations; and tax litigation head Arturo Garnham focuses on tax disputes, defence work before the tax authorities, and private wealth tax. At senior associate level, Catalina Concha advises on corporate tax issues, while Rodrigo Valenzuela is an experienced tax litigator.

Practice head(s):

Arturo Garnham; Patrick Humphreys

Key clients

Asociación Nacional de Fútbol Profesional

Work highlights

  • Provides legal tax advice to Asociación Nacional de Fútbol Profesional regarding Chilean IRS procedures.

Garrigues Chile

Garrigues Chile’s tax planning specialists frequently leverage the labour, corporate, banking, finance and projects expertise of the firm’s international network during complex transactions. The team is also experienced in real estate taxation, private client work, and tax disputes. Group leader Oscar Ferrari assists with the tax planning side to transactions, as well as tax litigation; while at senior associate level, María Jesús Hidalgo Larraín advises on corporate and restructuring-related tax planning, and domestic and international taxation; and Magdalena Casenave Prat (who was promoted in January 2023) focuses on advisory matters and the implementation of corporate and equity restructurings, and M&A. Former counsel Sebastián Ferrer Del Valle and senior associate Juan Pablo Obaid left in April 2022 and May 2023, respectively, since when the firm has hired Ignacio Campino - formerly at PCM Abogados - as a partner (effective June 2023).

Practice head(s):

Oscar Ferrari

Key clients





Embotelladora Andina

Tecno Fast


Empresas CMPC

Parque Arauco

GTD Group

Work highlights

  • Advised DERCORP on the tax aspects of its domestic and cross-border restructuring.
  • Representing Pesquera Friosur in a $150m tax audit launched by the IRS, as well as in a dispute before the Tax Court.
  • Assisted ATP with several tax matters.

Guerrero Olivos

Guerrero Olivos’ tax practice (which comprises tax accountants and auditors, in addition to lawyers) covers-border transactions, international taxation, double taxation, and the tax structuring for corporate and project finance deals, with recent mandates seeing the team particularly active on behalf of venture capital and energy companies. The group also houses tax litigation experts, who regularly act before the Chile’s IRS. Practice head Alejandro Chechilnitzky specialises in the tax aspects of local and cross-border transactions; and senior associate Alfonso Niklitschek’s practice covers domestic and international taxation, succession planning and corporate reorganisations.

Practice head(s):

Alejandro Chechilnitzky


This firm stands out for its competencies in different business areas, with trained personnel who quickly respond to the requirements that are raised.

Empathy and ability to easily interpret situations involving legal, financial and operational aspects.

Key clients

Natixis (New York branch)

Banco Santander

Copenhagen Infrastructure Partners

EIG Global Energy Partners


Sonnedix Chile Holding

Santiago Metals

Denham Capital


Edenred Chile


Clin Fondo de Inversión Privado VC Investments

Torq Resources

Global Soluciones Financieras

Macquarie Asset Management


Matrix Renewables

NextEnergy Capital

Work highlights

  • Advised Danish fund manager CIP on the tax due diligence and structuring aspects of a green hydrogen project.
  • Advised Natixis (New York branch) on the tax aspects to a US private placement.
  • Advised EIG Global Energy Partners and Fluxys on the tax aspects of their acquisition of 80% of GNL Quintero.

Estudio Guzman Abogados

The client base of Estudio Guzman Abogados ranges from large and medium-sized companies, to public and private organisations, family groups and HNW individuals. The 12-strong tax team routinely assists businesses with optimising their tax burdens, in addition to providing ongoing advice on their daily operations. The practice also advises on inspections conducted by Chile’s IRS, and the Tax and Customs Courts, its assistance including representation during settlement claims and judicial procedures. Founding partner Enrique Guzmán (‘solid business vision’) is a longstanding specialist in corporate taxation, tax planning, and tax litigation; fellow partners Felipe Guevara, Manuel Bulnes and Sebastián Undurraga also maintain similarly broad tax practices.

Practice head(s):

Enrique Guzmán; Felipe Guevara; Manuel Bulnes; Sebastián Undurraga


The knowledge about clients’ business, the versatility of the work team, and the ability to work as a team through multidisciplinary members, make Estudio Guzman stand out from the competition.

Excellent concern for its clients, and pays diligent and pleasant attention to clients.

The solid business vision of Enrique Guzmán and the impressive problem-solving abilities and technical knowledge of Sebastián Undurraga allow them to stand out from other lawyers.

MBC Abogados

MBC Abogados’ 12-strong tax practice routinely acts for individual clients, family offices, companies and foundations on high-value transactions, including cross-border matters. The group also has a strong track record in administrative proceedings before the Chilean Tax Authority. The team is co-led by former Barros & Errázuriz partner María Teresa Cremaschi, who specialises in the tax aspects of cross-border transactions, M&A and corporate restructuring; and Nicolás Alvarado, whose broad practice covers transactional work, tax audits and administrative procedures. The department also features tax law specialist Evelyn Sepúlveda, and Jazmín Gajardo, who acts in tax disputes. Former Carey lawyer María Pilar Diez and Pedro Pablo Otero, whose career includes a stint at the Prosecutor’s Office of the Ministry of National Assets, are key associates. Since publication, Sepúlveda has left the firm - effective January 2024.

Practice head(s):

María Teresa Cremaschi; Nicolás Alvarado


There is a good disposition on the part of the different lawyers of the team to deal in detail with the different topics that are of the specialty of each one.

It is a team with professional quality that is combined with the good disposition and human quality to deal with the different matters.

It is a multidisciplinary team that serves customers very well, generating trust and delivering the requested jobs on time and in a proper way.

Experience, closeness, work and commitment.

Key clients

Grupo Patio


Comercial K

Fundación Oncológica Cecilia Bolocco

Work highlights

  • Advised Grupo Patio on the tax structuring for an association with AFP Habitat to develop industrial rental projects.
  • Advised Patricio Lioi on the acquisition of Newseg, which included a tax review of Newseg’s pre-closing restructuring.

Prieto Abogados

The eight-strong team at Prieto Abogados fields specialists in direct, indirect, municipal and inheritance taxes, as well as international taxation and the application of double taxation conventions. The firm also routinely assists with IRS matters (including during audits); and acts in tax litigation before the High Courts of Justice, as well as the Tax and Customs Courts. The team is co-led by Mario Gorziglia, who advises domestic and foreign clients on corporate reorganisations and business structuring; and Leonidas Prieto, who ‘has very detailed knowledge of tax regulation and practice’. At counsel level, Luz María Calvo is a former adviser to the Ministry of Finance’s tax policies department, while senior associate Beatriz Bustos is an April 2022 hire from PCM Abogados.

Practice head(s):

Mario Gorziglia; Leonidas Prieto


A team with high levels of specialisation that proactively informs clients of relevant tax regulation changes.

Mario Gorziglia is a brilliant lawyer with an extraordinary knowledge of the tax laws and the way companies operate.

Mario Gorziglia is always attentive to the requirements of clients, and quickly and deeply understands the issues that are raised.

Leonidas Prieto has very detailed knowledge of tax regulation and practice, and he is agile in his responses and very efficient in the execution of projects.

Key clients

Isapre Consalud

Bupa Chile

Export Finance Australia

Societé Géneral

BNP Paribas



Fundación Nocedal


Paysafe Merchant Service Corp

Plaza Valparaíso

Fundación Cerro Guido

Rockville Energy Holdings


Work highlights

  • Advised Bupa on new legislation requiring all services to be subject to VAT.
  • Assisted Veolia Solutions and Veolia Aguas with the legal drafting of judicial and administrative claims in response to IRS inspections and assessments.
  • Advised Scotiabank on the tax aspects of a syndicated loan.

Russi & Eguiguren | Quadrant

Boutique firm Russi & Eguiguren | Quadrant has a strong track record in tax compliance and defence-side tax litigation, as well as transactional taxation and wealth management; in addition to housing both experienced lawyers and audit accountants, the group regularly leverages the expertise of its corporate law colleagues. With 'very deep knowledge of tax legal matters’, Gonzalo Rivera provides individuals, family offices and companies with tax and wealth advisory services. Rivera, along with Chilean Bar Association Tax Committee-member, Carlos Vergara W; and senior accountant Ignacio Roblero (who was raised to the partnership in May 2022), co-lead the practice. Patricio Vera is also experienced in corporate tax and wealth advisory work. Former partner Jaime Rosso G departed the firm in December 2022.

Practice head(s):

Gonzalo Rivera; Carlos Vergara; Ignacio Roblero


The team always works involving a partner and one or more associates, they are all always aware of the issues entrusted to them, and information always flows between the team members.

Gonzalo Rivera has a very deep knowledge of tax legal matters, he and several members of his team know in practice how tax examinations are carried out, he has worked at various law firms, but also as a lawyer for the Chilean Internal Revenue Service, That is a plus in consulting.

Key clients

BTG Pactual (US, Chile and Brazil)

Mutual de Seguridad

TUV Rheinland

Lápiz López






Iberéolica Cabo Leones II

GPG Generación Distribuida

Work highlights

  • Advised the wealth management departments of BTG Pactual in Chile, Peru, Brazil and Miami on tax and wealth management matters.
  • Advised Medismart on the tax impact of its global expansion.
  • Advised Ingalfarma on changes being made to its business model (while remaining tax efficient).

Tax Advisors

Comprising ‘highly capable people with extensive experience in tax matters’, Tax Advisors’ 15-strong team specialises in tax advisory work, including administrative and legal defences to civil tax claims. The group is also active on behalf of family companies, in relation to tax strategising, estate management, generational transfers and inheritance tax planning. Co-leading the practice, Christian Blanche Reyes specialises in taxation, succession planning, and the structuring of family businesses abroad; and Benjamín Bernstein, who ‘has great knowledge’, advises on the tax aspects of the purchase and sale of companies. Experienced senior associate Felipe Scolari advises on civil, commercial and tax planning, along with inheritance tax and tax litigation.

Practice head(s):

Christian Blanche Reyes; Benjamín Bernstein


Strengths and skills – commitment and compliance with deadlines.

They are rigorous and punctual, but they also have good contacts at tax-related institutions and industries, which complement their experience through the provision of better and more complete advice.

Partners that are personally involved in all aspects of legal advice.

Key clients

Zerené Dagach Family



Cervecería Chile

Work highlights

  • Acted for Tersainox in tax trials before the Tax Courts, Supreme Court and Appeal Court.
  • Advised Cervecería Chile on the recovery of VAT paid for the import of capital goods.
  • Provided tax and legal advice to Sorgent.E Chile.

Ulloa & Cía

The ‘solid and complete team’ at tax law firm Ulloa & Cía predominantly acts for family businesses and investment funds, as well as real estate, finance, engineering and retail sector companies. The sizeable 19-strong group covers corporate taxation, restructuring, tax compliance, tax disputes, and domestic and international tax advisory work. Jointly heading the group, Nicolás Ulloa advises Chilean family groups and companies on the tax side to business structuring; and fellow founding partner Adriana Zaidan (who also leads the firm’s international tax law department) advises multinationals on the structuring of their investments in Chile. From the associate ranks, seniors Pablo BucchiFelipe Welkner and Bernardita Vercellino all maintain noteworthy tax practices, as does Paris Norambuena, a February 2023 hire from Lembeye.

Practice head(s):

Adriana Zaidan; Nicolás Ulloa


A solid and complete team, from the partners through to junior associates.

Clients love that they work and invoice mainly by project and not by the hour, which gives greater transparency.

Very deep local and international focus.

The people are great without a doubt.

A very professional team and always available, particularly Adriana Zaidan and Nicolás Ulloa, who are exemplary professionals.

Key clients

Moneda Asset Management

Parque Arauco

Econsult RS Capital

Clínica y Universidad de Los Andes

Credicorp Capital Chile

Capital Advisors

Greystar Real Estate Partners

Compass Group

Fundación MC

Algramo Corp

Inmobiliaria Maestra

Talbot (Holiday Inn and Hyatt Centric)

Hero Capital

Cruzados SADP


Work highlights

  • Advised CCLA Group on the tax aspects of the development of a real estate project in Providencia.
  • Advised Parque Arauco on the structuring of prop tech-related venture capital investments in the US.
  • Advised Greystar on the application for a refund of a VAT tax credit, derived from the acquisition of the Lo Ovalle building in La Cisterna.

Arteaga Gorziglia & Cia Abogados

With a track record that includes handling the tax aspects of large company sales, corporate reorganisations and financing deals, Arteaga Gorziglia & Cia Abogados’ five-member practice offers tax advice and planning, tax-side defence work and the resolution of tax controversies.  The group - which is ‘well known in the market’ - is led by Andrés Ossandón, who assists with tax efficiency issues, planning and litigation, particularly in regard to the retail, real estate, energy and infrastructure sectors. At associate level, Gonzalo Guerra (an August 2022 hire from EY Chile) acts for both companies and individuals on tax matters; former senior Alejandra Ross departed the firm in March 2023.

Practice head(s):

Andrés Ossandón


Solid knowledge of the energy industry, with personalised treatment of all the issues that companies needs.

This law firm and its partners are well known in the market.

Direct and honest treatment – when faced with various issues, they look for the best solution. Great handling of languages too, as all the lawyers are bilingual (Spanish/English).

Key clients

Walmart Chile


AME (Andes Mining & Energy)

HIF (Highly Innovative Fuels)


Danish Climate Investment Fund

Sociedad Austral de Electricidad


Work highlights

  • Advised AME with the tax analysis of a cross-border reorganisation.
  • Advised electricity distribution company Sociedad Austral de Electricidad on the legal and tax aspects involved in the agreement to buy Enel Chile’s stake in Enel Transmisión Chile.
  • Advising Redeco on the sale of three real estate projects to Fondo de Inversión GSI, which included the identification of tax consequences.

AVC Partners

The multidisciplinary group of lawyers, accountants and auditors at AVC Partners (which was founded in 2015) is particularly experienced in corporate and international taxation; the seven-strong group’s expertise incorporates tax strategising, indirect taxation, representation before Chile’s IRS, and tax optimisation and general tax advisory work. At founding partner level, Paula Abugattas is ‘a very competent, credible and determined lawyer’; Pamela Vásquez is a corporate, tax and litigation specialist; and the career of certified public accountant and auditor, Jaime Castillo, includes working at Tax Advisors. Javier Valdivieso is also an experienced corporate and tax partner, while María Isidora Calaf and Victor Tabilo are the associates to note.

Practice head(s):

Paula Abugattas; Pamela Vásquez; Jaime Castillo; Javier Valdivieso


Great team of supporting accountants that complements the tax advice.

Paula Abugattas is a very competent, credible and determined lawyer, who personally serves her clients, ensuring speed and quality of responses and legal solutions.

I have had the pleasure of meeting several members of the team, special recognition to the partners; Paula Abugattas, Pamela Vásquez and Javier Valdivieso, great professionals whose dedication to their clients, professionalism, ingenuity and tenacity I have witnessed first hand. I can also report on the great capacity of associate lawyer Isidora Calaf, who amply demonstrates the already indicated principles of their associates.

Key clients

Inversiones Kayser

Ximena Cecilia Flores

Logística y Distribución Chibra

Luis Alberto Marraccini

Work highlights

  • Advises Inversiones Kayser on tax structuring matters.

Baker McKenzie Chile

Baker McKenzie Chile’s tax group is partcularly experienced in acting on behalf of technology, finance, pharma and mining companies; and the four-member team routinely leverages the firm’s regional and global network for cross-border tax matters. In addition to international taxation, the group assists with tax planning, industry-specific tax issues and tax disputes. The practice is led by international tax and tax planning expert Alberto Maturana; while at associate level, Cristián Bonacicknows transfer pricing very well‘ and also assists with the tax aspects of banking, finance, mining, IT and manufacturing matters. Former senior Catalina Galleguillos moved to Lembeye in March 2023.

Practice head(s):

Alberto Maturana


We reviewed several offices and thought that this is the best prepared.

Cristian Bonacic knows the matter of transfer pricing very well.

Baraona Marshall & Cía

Baraona Marshall & Cía’s tax advisory practice covers general corporate matters, M&A and financing, along with transfer pricing, compliance, tax planning, and property-related tax structuring. The firm also houses an experienced tax litigation team. The four-member group is led by Alejandro Abuyeres, whose practice encompasses general tax matters and tax disputes. Appointed director in March 2023, Carlos Peña is a former Carey associate who maintains a broad tax practice. The pair are highlighted for their 'expert knowledge and great disposition'. Former partner Francisca Villamán departed the firm in August 2022 to become a judge at Santiago’s Fourth Tax and Customs Court.

Practice head(s):

Alejandro Abuyeres


Available and willing to understand clients’ business in depth, and to suggest improvements not seen by the client company itself.

Solid knowledge of legal and tax aspects, which makes them efficient.’

They have a thorough understanding of our reality and work as a company and with this they manage to propose a tax strategy in accordance with the decisions and requirements of the business.

Key clients

DHL Express (Chile)

DHL Global Forwarding (Chile)

Ultramar Group

Quiñenco Group


Cooperativa Agricola Lechera La Unión

BAT Chile Operaciones

BAT Chile

Isapre Colmena Golden Cross

Banco de Chile

Grupo Sable


Benefits Corredores de Seguros

Asesorías e Inversiones Benefits

Corinto Solar

Gestión Solar

Safecard Access Technologies

Cariola Díez Pérez-Cotapos

Cariola Díez Pérez-Cotapos’ seven-strong tax team benefits from the firm’s significant expertise in corporate law and dispute resolution, as well as its mining sector experience. It is also increasingly active in the structuring of investment plans for investment banks and family offices. Heading up the group, Javier Cerón is President of the International Fiscal Association’s local branch; he is supported by associate María Paz De Carcer, who focuses on tax structuring, local and international taxation, and defence-side tax litigation.

Practice head(s):

Javier Cerón

Key clients


Coca Cola


Pontificia Universidad Católica de Chile

Mercado Libre



Maritima Valparaiso




Work highlights

  • Advised Exportadora Prize on the tax and legal structure for a NASDAQ listing.
  • Advising the Pontificia Universidad Catolica on the tax effects of the amendment to the ownership structure between the Pontificia Universidad Catolica de Chile and Christus Health.
  • Advised Ripley on the tax aspects of a spin-off and subsequent merger of intra-group entities in Chile.

CMS Carey & Allende

The six-strong tax practice at CMS Carey & Allende covers national and international tax planning, VAT, cross-border deals (including due diligence), corporate reorganisations. and double taxation agreements. The team, which also assists HNW individuals and families with tax matters, is led by Diego García, who has notable experience in tax planning and corporate restructuring. Providing key support at senior associate level, Gonzalo Serrano routinely advises HNW individuals on their tax affairs; and Matias Ramírez (who rejoined from ARH Abogados in early 2022) provides direct and indirect taxation-related tax compliance advice.

Practice head(s):

Diego García


The technical knowledge and intricate understanding of the law enables the team provide the strategic and tactical advise required to deal with the relevant matters.

Key clients

Digital Virgo

Work highlights

  • Advises Digital Virgo on tax issues on an ongoing basis.


Mid-sized firm CEPD fields a four-member tax team that primarily advises HNW individuals on investment diversification decisions; the group’s expertise also includes advising domestic clients on the incorporation of tax-efficient structures when investing in portfolios and real estate assets in the US. It also assists Chilean private equity funds with projects being developed through foreign tax jurisdictions. The team is led by former KPMG in Chile senior tax manager (and personal and corporate tax planning specialist) Juan Pablo Fell. Fell is supported by senior lawyer María del Pilar Poblete and associate María Antonia Serrano, who both assist with the incorporation and funding of family outbound investment structures. In a further boost, senior associate and tax litigator Juan Pablo Obaid was hired from Garrigues Chile in May 2023.

Practice head(s):

Juan Pablo Fell


CEPD provides comprehensive advice on tax matters. This is comparable to that delivered by any larger office.

Billing is transparent and allows negotiations based on clients’ needs. Likewise, contact with the partner is not lost, which is something very valuable.

What makes the office stand out the most is the quality of the lawyers, and their ability to anticipate problems and provide reasonable alternatives.

Key clients



Forum Servicios Financieros



Global Exchange

Work highlights

  • Advised Avenida (fund manager) on the design and tax structure for the acquisition of real estate assets in the US.
  • Advised Merama on brand acquisitions in Chile, which included assessment of the most efficient tax structure.
  • Advising Forum Servicios Financieros on ongoing tax issues.


In 2022, Cuatrecasas' Santiago office recruited corporate and international taxation specialist Rodrigo Stein as practice leader from KPMG in Chile (KPMG), where he was Chile tax and legal group head. The team, which also includes former KPMG director and tax expert José Miguel Gazitua (now a senior associate), advises on Tax Administration procedures and the tax side to major transactions, as well as assisting individuals and family offices with tax optimisation and private wealth matters. The practice is particularly focused on mining, natural resources, and energy clients, but also works with investment funds, financial institutions, and start-ups and fintech businesses.

Practice head(s):

Rodrigo Stein

Key clients

Brookfield Renewable Power

Empresas CMPC

Banco de Crédito e Inversiones

Fondo Ameris

Vida Security

Penta Vida

Frontal Trust Administradora General de Fondos

Total System Services

BTG Pactual Chile

Anglo American

Teck Resources

Barrick Chile

Glencore Chile


Banco Itaú Corpbanca

Compañía General de Electricidad

Mainstream Renewable Power



Work highlights

  • Acted as tax counsel to Brookfield on the acquisition of a majority stake in Solarity.
  • Advised Empresas CMPC on the tax side to a $200m bilateral loan for corporate purposes.
  • Advised Banco de Crédito e Inversiones, Fondo Ameris, Vida Security and Penta Vida on a syndicated loan to Ameris, which included tax assistance.

Dentons Chile

The tax team at Dentons Chile has considerable expertise in the tax aspects of national and international transactions, as well as tax litigation, particularly in relation to the energy, retail, finance and real estate sectors. Clients additionally benefit from the Santiago office’s enviable access to Dentons‘ worldwide network. Department head Juan Pablo Orellana focuses on M&A-related tax issues, personal and corporate tax planning, and local and international taxation; with fellow partners Karen Kulka and Francisco Hurtado similarly maintaining active tax practices. However, senior associate Michel Aguilera and associate Francisco Nuñez joined Cabello Abogados Tributarios in December 2022 and February 2023, respectively.

Practice head(s):

Juan Pablo Orellana

Key clients


Sigdo Koopers

Importadora USA

Mall Vivo

Banco de Crédito e Inversiones

Ingenería y Construcción Sigdo Koppers

Anasac Group


Carsol Group

Willis Tower Watson

Work highlights

  • Assisted Carsol Group with IRS criteria issues related to a corporate reorganisation process.
  • Successfully acted for Mall Vivo in an IRS matter.
  • Advised We Fi Technology Group on tax treatment issues.

Fontaine & Cía

Predominantly acting for real estate and construction clients, recent mandates for Fontaine & Cía's tax team include structuring investments into Canada, the US and Europe; and advising family offices on tax issues. The practice is also active in defence-side tax work, including in relation to property tax issues and income derived from the construction of public works. Founding partner and group head Hernán Fontaine is an expert in the planning and implementation of tax structures; while associate Javier Cortés specialises in foreign investment and HNW planning.

Practice head(s):

Hernán Fontaine

Key clients

Sociedad Concesionaria Tunel El Melon

Ciudad Empresarial – Hispano Chilena

Compañía de Seguros De Vida Chilena Consolidada

Las Condes Foundation



Piedra Roja



Hotelera Alma Sattva


Mutual de seguridad de la Cámara Chilena de La Construcción

Consorcio Pacífico



Cámara Chilena De La Construcción

Ralei Investment Group

Penta Vida

Jara Del Favero Abogados

Jara del Favero Abogados’ ‘very good team’ provides tax advice to HNW families on an ongoing basis. The group routinely assists with the restructuring of family assets and the reorganisation of corporate family structures, including the analysis of business transfer transactions and tax contingencies. The department also advises on tax compliance, in addition to defence-side work before Chile’s tax authorities and courts of law. Tax and corporate practice leader Rafael Valdivieso assists international companies looking to invest in Chile on tax issues; and at associate level, both senior Martín Hudson and Andrés de Iruarrizaga maintain active tax practices.

Practice head(s):

Rafael Valdivieso


A very good team.

Solid for compliance work and proactive.

Key clients

FG Inmobiliaria


Grupo Lamosa (México)

Agrícola Alaya (Perú)

Larrain Vial

Saint Honoré Group Panamá

Dohle Latinamerika


Antofagasta Minerals

Exportadora y Servicios El Parque


A 4 Arquitectos

Constructora CDI

Calvo Puig Family (Inversiones Calvo Puig)


Scala Higher Education

Inversiones Los Pelambres Chile



Work highlights

  • Advised the Calvo Family on the restructuring, organisation and acquisition of assets.
  • Advised the Familia Díaz on the donation and transfer of an agricultural business to the family’s next generation.

Larrain y Asociados Abogados

Assisting with both tax advisory matters and tax disputes, Larrain y Asociados Abogados‘ practice also incorporates compliance work, as well the implementation of business reorganisations; and the firm’s sector experience covers energy, gas, mining, airlines, agribusinesses and investment funds. The four-member team is led by tax planning specialist Víctor Manuel Avilés; and within the firm’s associate pool, Eduardo Irribarra is a former adviser to Chile’s IRS, while Manuel Larrain focuses on commercial, tax and customs matters.

Practice head(s):

Víctor Manuel Avilés

Morales & Besa

Morales & Besa’s tax offering has evolved out of the firm’s substantial transactional practices to become a four-strong standalone department consisting solely of specialist tax lawyers. The team is experienced in tax advisory work, contentious matters, and major transactions involving complex, cross-border tax issues. The practice is led by recently-promoted partner and tax transactions expert Santiago Martínez, whose career includes working in the tax team of Cleary Gottlieb Steen & Hamilton’s London office. Key senior support is provided by experienced tax counsel Gracia Curtze.

Practice head(s):

Santiago Martínez


Availability and advice that comes in on time.

Santiago Martínez is very available and reviews cases in great detail.

Key clients


Enerside Solar Chile I

Global Infrastructure Partners

Anglo Pacific

Work highlights

  • Advised Cencosud on the tax aspects of the purchase of 67% of Fresh Market Holdings.
  • Advised Global Infrastructure Partners on the tax aspects surrounding the closing of the purchase of Atlas Renewable Energy’s renewable energy projects in LatAm.
  • Advised Anglo Pacific Group on the tax side to the acquisition from South32 of rights under a royalty agreement with Minera Santo Domingo SCM.

PAGBAM Schwencke Chile

PAGBAM Schwencke Chile’s tax practice advises national and international companies on project finance, investments, M&A, and restructuring processes. The niche, three-member team is also experienced in tax litigation, planning and compliance, as well as being notably active in private equity and wealth management work. A permanent columnist for the Tax section of financial and business newspaper, Diario Financiero, department head Bárbara Neyra routinely advises on the domestic and international tax aspects of reorganisations, wealth management, and inbound and outbound investments.

Practice head(s):

Barbara Neyra


Personalised attention and great efficiency: Barbara Neyra, Francisco Prado and Juan Pablo Schwencke.

Key clients

Tivit Chile

WPP Group

Hill Knowlton Strategies

J Walter Thompson Chilena

Austral Capital

Tech Data

Grupo Situ

Empresas Tricot


One Click Global

Work highlights

  • Represented TIVIT Chile at the Appeal Court in an assessment issued by the Chilean IRS (regarding tax losses and tax credit reimbursements).
  • Acted for GroupM before the Tax Courts in an assessment issued by the Chilean IRS (regarding the company’s operational income recognition).
  • Advised the Kantar Group on the reorganisation of its investments in the country, which included supplying information to the IRS.

Puente Sur

Well positioned to handle any issue’, tax and accounting practice Puente Sur assists with a wide range of tax-related services, such as M&A structuring, transfer pricing compliance, and VAT recovery procedures. The nine-member group also routinely represents clients’ interests before Chile’s Ministry of Finance, IRS and Treasury Service. ‘Always up to date with tax regulatory changes’, department leader Ignacio Gepp is an expert in corporate taxation, audits, transfer pricing litigation, and M&A-related VAT structuring.

Practice head(s):

Ignacio Gepp


The team is very efficient and responsive, and the practice is well positioned to handle any issue.

Excellent service and very good management skills, always seeking to satisfy the needs of the client.

Ignacio Gepp is always up to date with tax regulatory changes, and does an excellent job of keeping his clients informed.

Ignacio Gepp is very proactive in assembling the right team for each client.

Ignacio Gepp is extremely knowledgeable, has excellent links to the relevant authorities, and is able to combine legal positions with the practical implications of complex problems.

Ignacio Gepp responds promptly and concisely, and is pro-active.

Key clients

Eurus Group

Stanford University



GLL Macquaire

Nala Renewables

Campbell Global

Renewable Group



Work highlights

  • Acted for EdgeConnex before the Chilean IRS, in relation to voluntary audit processes, which led to a VAT refund for its CAPEX investments.
  • Assisted Eurus Group with the set-up of its investment structure in Chile (transfer pricing, VAT and tax-related negotiations).
  • Advised Renewable Group on the tax compliance aspects associated with the expansion of its investment portfolio.