Torretti & Cía. > Santiago, Chile > Firm Profile

Torretti & Cía.

Chile > Tax Tier 2

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.

Torretti & Cía is a tax-specialized law firm with a strong practice in international taxation, foreign investment, corporate taxation, tax litigation and private clients.

We were born as a reaction to the “Biglaw” model, deliberately seeking to differentiate ourselves from our larger competitors by having the firm’s partners directly involved from start to finish. Our experience coupled with the support of a compact team of lawyers results in clear advice that effectively solves our clients complex and varying needs.

Torretti & Cía provides personalized strategies for each client’s unique situation and interests, taking great pride in developing close relationships with the people who seek for our advice. This is one of the key features of our practice and would not be possible without our cohesive style.

The partners of Torretti & Cía are professors of tax law. Their academic background allows the firm to translate technical matters into simple, understandable concepts. If you can’t explain it in simple terms, then you don’t fully understand it.

Main areas of practice
Tax: Torretti & Cia. advises national and foreign clients on tax matters related to the development of their businesses, implementation of legal franchises and management of tax contingencies. This practice includes dispute resolutions before the Chilean tax authority and the Tax and Customs Courts.

The tax practice of Torretti & Cia. leans to international taxation as a consequence of the background of its partners. Corporate and private clients are the core of the practice, although they also represent foreign and local law firms and non-private entities.

Private clients: As tax advisors of families and individuals seeking wealth preservation structures and family governance advice, Torretti & Cia. has developed a strong private client practice that stands out within the Chilean legal market.

Foreign investment: Deeply related to the tax practice, the foreign investment practice advises clients in setting up their businesses in Chile and their financing structure in an efficient way.

Corporate and M&A: Even though Torretti & Cia. was intended as a tax boutique, the firm likes to keep control of the implementation of its work. This has led to the development of a strong corporate and M&A practice which is fully equipped to deal either with complex reorganizations, or with the day to day corporate matters of its clients, all of this improved by the tax flair of the firm.

Department Name Email Telephone
Tax Sebastián Martínez-Conde (+56-2) 29 93 4400
Tax Eduardo Torretti (+56-2) 29 93 4400
Photo Name Position Profile
Sebastián Martínez-Conde photo Sebastián Martínez-Conde Partner. He has broad experience as a tax lawyer, advising national and…
Eduardo Torretti photo Eduardo Torretti Partner. He is an expert tax lawyer, with a wealth of experience…
IFA (International Fiscal Association)