
Fielding both lawyers and tax accountants, the ‘exceptionally good’ tax group at full-service firm Claro & Cia. assists with domestic and cross-border transactions, tax litigation and interactions with Chile’s tax authorities. Representative mandates cover corporate restructuring, M&A, financing, foreign investment, and private wealth management and planning. ’In addition to being a lawyer’, renowned tax specialist Jorge Carraha ‘has a solid background in economics’; he is consistently sought out by multinational and large corporate clients to advise on high-profile transactions. Nicolás Maturana, in turn, is particularly experienced in the tax aspects of M&A, corporate reorganisations, financing and capital markets, and also assists high-net-worth clients with private wealth issues. In the associate team, Cristóbal Garí specialises in international tax law, M&A and corporate restructuring. Former senior Javier Pérez left the firm in June 2026.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Sector knowledge
Testimonials
Collated independently by Legal 500 research team.
- This tax team really takes the time to get to know their clients' business and works with them to ensure that not only is the local advice really tailored to their client's needs but also the advice of international advisers to their client. They look around corners and anticipate issues before they land. Very client-engaged and responsive.
- My experience is with Jorge Carraha (partner) and Felipe del Campo (associate). Both are excellent, very responsive, and knowledgeable.
- They are very skilled in dealing with multi-jurisdiction processes for their clients. They not only have a deep understanding and knowledge of Chilean taxation but also understand what happens in the other jurisdictions. That helps in finding the best solution in complex international matters.
- The lawyers are ready to answer questions and propose solutions. They provide personalised service to their clients. They are attentive to deadlines and go above and beyond what is expected. They personally call clients to discuss situations or clarify any doubts.
- Claro's tax lawyers are among the best in the business. They do dedicated, detail-oriented work with extensive knowledge of the subject matter.
- The tax practice team is exceptionally good. At its head is Jorge Carraha, who, in addition to being a lawyer, has a solid background in economics, giving him a very deep understanding of the issues. Furthermore, the team is complemented by accountants, so they work very well together.
Key clients
- LATAM Airlines
- Blackrock
- Sociedad Química y Minera de Chile
- Glenfarne Group
- Santander-LATAM Airlines
- Scala Data Centers
- InfraBridge
- Austevoll Seafood
- Banco Itaú
- Citigroup
Work highlights
Advised Soquimich on the tax aspects to a public-private partnership with state-owned mining company Codelco (to exploit the lithium reserves in the Atacama Salt Flat until 2060).
Advised LATAM Airlines Group on the tax aspects of a $460m public offering by certain shareholders.
Advised BlackRock on the tax aspects of the structuring and subsequent restructuring of its project finance investment in the Solek Group (renewable energy operations in Chile).
Lawyers
Hall of Fame
The lawyers at the very top of the profession, widely known and respected by peers and clients for their longstanding involvement in market-leading work.

Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Practice head
Jorge Carraha

