KPMG in Chile > Santiago, Chile > Firm Profile

KPMG in Chile

Chile > Tax Tier 1

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.

KPMG has a strong Tax & Legal practice in Chile that has been steadily growing. Today our headcount reaches almost 250 team members who are lead by 14 partners with presence in all the country through our national office in Santiago.

The strength of our Tax & Legal capabilities and knowledge in Chile is recognized by the market and competitors as one of the leading tax firms in the country.

Juan Pablo Guerrero, head of our business unit and with several achievements and market recognitions in Transfer Pricing leads the team also integrated by fellow partners Andres Martínez, Alberto Cuevas, Javiera Suazo, Juan Infante, and Antonio Guzmán, who concentrate their practice mainly in international and corporate tax consulting and legal services, while Rodrigo Avalos, Pedro Castro, Hernán Gutiérrez and Gloria Mardones are responsible for the Firm’s tax compliance and management offerings; Francisco Ramirez as our partner linked to M&A processes; Angelo Adasme as Global Mobility Services specialist, Luis Seguel is leading our team of Tax dispute and controversy resolution, while Enrique Margotta is our business process outsourcing partner.

Our wide range of services include general tax advice and planning advice, with a strong focus in delivering tailor-made, practical tax solutions designed to reduce risks and contribute to create long term value for our clients from several industries. The very broad range of services allow us also to provide to our clients a view of the all-round implications of tax structures, enabling them to make financial decisions with strong confidence.

The Firm’s services include domestic and international tax advisory, tax disputes and conflict resolutions, corporate tax, labor tax, expatriate tax services, transfer pricing, capital market, tax planning and transactional tax services including tax due diligence work as well as acquisition structuring, review of financial models and assistance with negotiations. It has a high level of expertise in different industries or sectors as banking, mining, forestry, manufacture, transport industry, technology, energy, communications, just to name a few. Some of our representative clients through recent years include Banco Santander, Banco Itaú Consorcio Financiero (banking), Anglo American, Antofagasta Minerals and Teck Resources Ltd. (mining), Inchcape and Volkswagen (automotive), Sudamericana de Vapores S.A (international shipping) and Ferrovial (infrastructure), among others.

Currently the team has almost 250 professionals covering a wide range of tax specialties. Within our team we have many professionals with post graduate degrees from both local and foreign universities (including NYU, University of Florida, LSE and Leiden)

Tax & Legal is part of KPMG Chile, which is integrated by 48 partners and 1,200 professionals of several specialties, that work with integrity, excellence and client service orientation.

Department Name Email Telephone
Tax & Legal Juan Pablo Guerrero (+56) 22 9971000
Tax & Legal Angelo Adasme (+56) 22 9971000
Tax & Legal Rodrigo Avalos (+56) 22 9971000
Total of Partners :
Partner Lawyers :
Qualified Lawyers :
English (fluent)

Andrés Martínez, Tax & Legal Partner

What do you see as the main points that differentiate KPMG in Chile from your competitors?

What differentiates us from the competition is the wide range of services we provide in different fields, both in local and international taxation, as well as in transfer pricing, transactions, and assets, including lawsuits, disputes, labor tax issues and mobility, among others. In addition, we have multidisciplinary teams, consisting of lawyers, economists, commercial engineers, auditors, etc. We also use the latest technology developed internally, to help our clients through their tax and compliance cycles.

Which practices do you see growing in the next 12 months? What are the drivers behind that?

Growing practices are those in the legal and tax areas, as well as wealth tax. One of the drivers behind this growth is the tendency of companies to increasingly adopt the ESG agenda, where a greater consistency in tax and legal consulting should start to emerge, such as green taxes, decarbonization, incentives, credits, and the conversion to clean energy, including all the reorganization that this implies as a market factor. On the wealth management side, in the Chilean context, we see an increasing number of investors seeking wealth protection and more solid structures from the point of view of their diversification of risks in the region, such as exchange rate fluctuations, inflation and other socio-political factors.

What’s the main change you’ve made in the firm that will benefit clients?

In the last 12 months the area’s teams have been reinforced: we have professionals such as Javiera Suazo, who was Treasury Coordinator; Hernán Gutiérrez, who was Head of Tax at Banco de Chile; Felipe Flores, who joined us as an expert in transfer pricing, among others. We have invested heavily in the teams, contributing to the growth of the area and to the increasingly demanding needs of clients, who require more expertise in terms of service. These efforts have always taken into consideration the inclusion and diversity perspective.

Is technology changing the way you interact with your clients, and the services you can provide them?

Yes, indeed, the demand for technological tools and solutions is becoming more and more important, so much so that for the last three years we have been developing a project called Tax Solution, a tax environment focused on the tax cycles of taxpayers, supported by KPMG’s global tools, digital data, and other tools that are available to our clients thanks to the investment that KPMG is making worldwide in this regard.

Can you give us a practical example of how you have helped a client to add value to their business?

There are several examples, we offer added value in every engagement. For example, in the area of transactions we have been very successful in generating the most efficient investment and divestment structures tailored for the Chilean market, capturing all the benefits that can be generated from this type of transactions and that has allowed us to advise the client in all tax and legal fronts. That’s why they’ve decided to stay with us. They see an added value in our team’s specialized and wider knowledge, especially in M&A. This differentiates us from the competition and confirms we offer the best M&A services in the market.

Are clients looking for stability and strategic direction from their law firms – where do you see the firm in three years’ time?

Clients are increasingly looking for a strategic vision in accordance with the most important drivers and aligned to their strategies. It’s not only about understanding the company, but also about being able to take a long-term strategic view; we not only provide advice, but also make these issues our own. An example is the focus on ESG, which is nowadays the driving force in the market. We adapt ourselves to generate new capabilities for the market. Our Firm has a very healthy and sustained growth, generating more career opportunities and development for our professionals, maintaining, and fostering a good working environment, and both offering and incorporating better technology practices for our processes and our clients.

  • Tax