Mr Santiago Martínez > Morales & Besa > Santiago, Chile > Lawyer Profile

Morales & Besa
7550106 LAS CONDES

Work Department



Partner of Tax team at Morales & Besa.


Mr. Martínez concentrates his practice in tax law. He has experience in advising local and foreign clients in M&A, investments in Chile, international operations, reorganizations, among others. During his career he has represented clients before Municipalities, local tax authority (Servicio de Impuestos Internos) and Tax Courts (Tribunales Tributarios y Aduaneros).

Mr. Martínez worked as an international associate in the London office of Cleary Gottlieb Steen & Hamilton tax team (2019-2020).

Prior to joining Morales & Besa in 2020, he was an associate at Cariola Diez Pérez-Cotapos tax team (2013-2018).

He is the author of “Environmental taxation in Chile: A critical analysis” (2020) and co-author of “Tax Litigation in Chile” (2018).


Spanish and English.


  • LL.M, The University of Edinburgh, United Kingdom, 2019.
  • Chilean Supreme Court, Admitted to practice.
  • Law Degree, Universidad de los Andes, 2012.
  • Certificate in Taxation, FEN, Universidad de Chile, 2017.

Lawyer Rankings

Chile > Tax

(Next Generation Partners)

Santiago Martínez – 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.