Mr Mario Gorziglia > Prieto Abogados > Santiago, Chile > Lawyer Profile

Prieto Abogados
Alonso de Córdova 4355 (piso 15)

Work Department

Tax ,Project Finance ,Corporate.




Lawyer since 1992. He studied law at Pontificia Universidad Católica de Chile and earned his Master in Laws (LL.M) degree in 1994 from the University of Pennsylvania, Philadelphia, U.S.A. During the same year 1994 he joined Prieto and has been a partner at the Firm since 2003.

Currently, he is a professor of Tax Law at the Pontificia Universidad Católica de Chile and forms part of the Tax Department of the Firm, where he advises local and foreign clients, dedicating his practice to corporate reorganizations and business organizations.

He also practices in the areas of financings, corporate, mergers and acquisitions, having participated in relevant operations in these areas.

He has participated as a speaker on taxation matters in various local and international conferences organized by the International Bar Association.


Spanish and English.


LL.M., University of Pennsylvania Law School, 1994. J.D. Pontificia Universidad Católica de Chile, 1992.

Lawyer Rankings

Chile > Tax

(Leading individuals)

Mario GorzigliaPrieto Abogados

Prieto Abogados‘ ten-strong ‘tax team is highly experienced and technically knowledgeable – a benchmark among law firms‘. The practice is constantly sought out for its expertise in structuring inbound and – increasingly of late – outbound investments in projects and related financings in the construction, mining and medical technology sectors. The firm also has a strong tax litigation offering, while its private client practice and tax planning work for family offices and individuals have grown significantly in recent years. Co-leading the practice are corporate and business organisation expert Mario GorzigliaLeonidas Prieto (business reorganisations/structuring and dispute resolution); and tax law specialist Cristián Bay-Schmith, who has been a partner since 2018. Associate Luz María Calvo rejoined the firm from the Ministry of Finance’s tax policies department in November 2019 and has since been appointed counsel (as of Septemer 2021).

Chile > TMT

Known as a full-service law firm, Prieto Abogados‘ eight-strong telecoms and technology department (‘capacity to solve all issues with great speed and efficiency‘) advises on TMT matters encompassing corporate, M&A, financing and tax issues, as well as regulatory, dispute resolution and public law aspects. Team head Mario Gorziglia has vast telecoms experience, including bids before the Chilean Telecommunications Department (SUBTEL), and lead compliance partner José Andrés Pascual advises on delivery online services and technology and fintech projects. Former partner Gerardo Cruzat left the firm in 2020.

Chile > Banking and finance

Prieto Abogados consistently advises lenders and borrowers on loan agreements, syndicated loans, project finance, VAT facilities, and local and international debt placements; and the practice has specific transactional expertise in the energy, mining, transportation, infrastructure and retail industries. It was recently particularly active in innovative lender-side financing projects involving aircraft acquisitions and development in the electromobility sector. The practice co-heads are Mario Gorziglia, who, in addition to leading the tax department, advises on infrastructure, mining and energy-related project finance; Patricio Prieto L (over 20 years’ finance experience); and Benjamín Grebe, whose broad practice includes bankruptcy and insolvency work. Senior associate Isabel Monge also assists with finance matters (since publication she has been raised to counsel, effective November 2021). Former partner Gerardo Cruzat left the firm in March 2020.

Chile > Projects and infrastructure

Prieto Abogados‘ 21-strong department has enviable projects expertise in a range of sectors, such as infrastructure (ports and desalination plants), energy (including clean energy) and mining, along with gas, water and sewage, and commercial and residential buildings. The practice’s principal practitioners are Nicolás Yuraszeck (partner as of March 2020), who is particularly noted for tender processes and contract negotiations surrounding BOT, EPC and O&M agreements; M&A head Juan Tagle; and tax specialist Mario Gorziglia. Also integral to the practice are corporate and energy leader Fernando Bravo, and José Andrés Pascual (construction projects, financing, and fuel supply and transportation contracts). Additional experienced support is provided by counsel Isabel Monge, who is active in project finance. Since publication: we are saddened to note that co-foundng partner and former practice co-head, Claudio Undurraga  passed away in July 2022.