Plan ahead. Your tax structure, in order
Tax practice with a presence before the SII and the courts. We advise Chilean and foreign companies, family offices, and individuals on structuring, tax audits, and wealth planning.
before the SII
representation
international clients
Different clients, the same rigour
Companies and family offices
Chilean and foreign companies that need to structure their transactions with sound tax judgement, manage SII audits, or resolve contingencies before they turn into litigation.
Individuals and family wealth
Individuals, executives, and families with assets who need to organise their tax affairs, plan successions and donations, or resolve disputes with the SII.
recognition
What we do in tax
From specific queries to defence before the courts. The same team that structures the transaction is the one that steps in when an audit arises.
Legal opinions and tax advice
Legal opinions grounded in evidence for companies that need certainty before closing a deal, and for individuals who want to know where they stand.
SII audits
When a notice arrives, the clock starts running. We analyze the case before responding because every word matters.
Tax litigation
Representation before tax and customs courts. Clear judgement to determine what is worth litigating and what should be settled.
International taxation
Chileans investing abroad, foreign individuals with business in Chile, and companies with related parties in other jurisdictions. The risk of double taxation is real.
Reorganisations
Mergers, spin-offs, and restructurings carry tax consequences that must be analyzed before execution.
Succession and wealth planning
Inheritances, gifts, wills, and family governance structures. Succession planning extends far beyond estate tax.
When to call us
In tax matters, deadlines are strict and non-extendable. A summons allows one month. A tax assessment, slightly longer. Missing them closes off options. These are the most frequent situations.
You have received a notice or summons from the SII
The deadline to respond begins to run upon notification. A response without proper analysis can generate greater contingencies. Every word in the response to the SII counts.
You are going to sell your company or a significant asset
The tax treatment of the sale is determined before signing. Once the contract is executed, structuring options are lost. Prior analysis is what determines how much tax is paid.
Your company is going to merge, divide, or restructure
These transactions have specific tax consequences. Costs that arise after closing are almost always more expensive than prior analysis.
You have assets and are unsure what happens when you are no longer here
Estate planning extends beyond inheritance tax. Solutions exist, but they require time to implement. Planning under urgency always costs more.
You operate in more than one country
If you hold foreign investments or related parties in other jurisdictions, the risk of double taxation is concrete. Chile has double taxation treaties in force: the key is knowing when and how to apply them.
What we are asked most often
The most frequent tax inquiries. Every case is different, but certain patterns recur.
I received a summons from the SII. What should I do first?+
The first step is to review the deadline, the type of notification, and what the authority is requesting. A summons gives you one month to respond. A tax assessment, slightly longer. However, both have strict and non-extendable deadlines.
Responding without analysis can create new contingencies. A well-constructed response from the outset defines the available defence options.
How much tax will I pay if I sell my company?+
It depends on the structure of the transaction, the type of assets being sold, and the seller's tax situation. The taxation of the sale can be analyzed before signing, not after.
The timing of that analysis determines the range of options available. Once the transaction closes, the alternatives are drastically reduced.
What is transfer pricing and when does it affect me?+
Transfer pricing rules apply when there are transactions between related companies in different countries. The SII may challenge agreed prices if it considers they do not reflect arm's length market conditions.
It is an area of increasing audits. If your company has related parties in other jurisdictions, reviewing your situation before a notification arrives is advisable.
Is it better to make gifts during one's lifetime or leave an inheritance?+
It depends on the estate, age, family plans, and asset composition. There is no generic answer: wealth planning requires analyzing the specific case.
What remains consistent is that decisions made well in advance offer more options than those made under urgency. Every passing year limits alternatives.
What are the tax implications if my company merges or divides?+
Mergers, spin-offs, and corporate conversions can have significant tax consequences: effects on IVA, corporate income tax (First Category Tax), and retained earnings.
The analysis must be conducted prior to executing the transaction. Issues that arise afterward are more difficult and more expensive to resolve.
Plan ahead. Deadlines do not wait
In tax matters, acting late limits your options. An initial consultation serves to understand the situation and guide what to do and in what order. Confidential and with no obligation.