With ‘a focus on good client service’, Prieto Abogados' five-member tax group is routinely involved in major transactions and high-stakes tax litigation. The team also covers international taxation and compliance work. The department’s principal figures are: Mario Gorziglia, whose tax expertise ranges from corporate advisory matters, reorganisations, financing and M&A structuring, to tax litigation; and widely-respected tax law expert Leonidas Prieto, who specialises in high-net-worth structures, family offices, and succession planning. At director level, Luz María Calvo assists domestic and foreign clients with corporate reorganisations, business structures, and resolving disputes with Chile’s tax authorities; while Tomás Larraín and Florencia Oneto are the associates to note. Former senior associate Beatriz Bustos departed the firm in January 2025.
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Testimonials

Collated independently by Legal 500 research team.

  • ‘The team is very proactive and always has a focus on good client service.’

  • ‘They know their clients very well.’

  • ‘Mario Gorziglia, Luz María Calvo and Tomás Larraín - dedication, knowledge and willingness to support clients in legal and corporate matters.’

Key clients

  • British United Provident Association (Bupa Chile)
  • Watt’s
  • Veolia
  • Vivo Corp
  • Isapre Consalud
  • Red Megacentro
  • Scala Data Center (Scala)
  • Fundación Fibra
  • Atria
  • Cerro Guido

Work highlights

Advising Los Andes Copper on the tax implications of potentially transferring its assets in Chile.
Assisted Federated Hermes with the preparation of registration applications for three funds in the voluntary registry of foreign financial institutions (aimed at reducing the additional tax rate from 35% to 4%).
Assisting Isapre Consalud with a tax dispute with the Chilean IRS, regarding whether judicial payments involving constitutional claims by policyholders should be considered legitimate expenses for tax calculations.

Lawyers

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Practice head

Mario Gorziglia; Leonidas Prieto