He has extensive experience advising domestic and international clients on transactional matters, particularly mergers and acquisitions of both listed and private companies; banking and finance, including corporate and project finance in the energy, mining and infrastructure sectors, both in Chile and across the region; capital markets, reorganizations and general corporate matters.

He holds a Law degree from Pontificia Universidad Católica de Chile and a Master of Laws (LL.M.) from the University of Chicago.

He has been recognized as Next Generation Partner by The Legal 500 in the areas of M&A, Banking & Finance and Capital Markets.

Prior to joining Torretti & Martínez-Conde, he was a partner at Baker McKenzie Chile and also worked as a foreign associate in the firm’s New York office.

He speaks Spanish and English.

Recent Transactions:

 – Advised an Australian listed company in its definitive agreements with Chilean entities for the staged acquisition and subsequent majority control of companies owning a mining project in northern Chile.

 – Advised a European-owned mining services company in the acquisition of the remaining 50% stake in a joint venture formed with a Chilean company for the manufacturing of ground engaging tools (GET).

 – Advised a Chilean insurance company with U.S. ownership in the acquisition of another insurance company’s annuity portfolio and its related investment portfolio through a competitive process.

 – Advised a Chinese multinational company in the acquisition of the remaining 60% interest in a joint venture formed with an Argentine company for the distribution of its products in Chile.

 – Advised a Chilean bank in a USD 41 million loan to an urban transport company to finance VAT arising from the purchase of electric buses for Santiago’s public transport system.

 – Advised a U.S.-owned insurance brokerage firm in the acquisition of two Chilean entities engaged in insurance brokerage and employee benefits consulting.

 – Advised a European bank in various loans totaling over USD 650 million to Colombian and Panamanian public entities, guaranteed by the Multilateral Investment Guarantee Agency (MIGA).

 – Advised a European-owned mining services group in the acquisition of a Chilean engineering and technology company providing services to the mining sector.

 – Advised a U.S. investment firm in connection with its acquisition of the applied services, food and business services operations of a U.S. multinational company and the subsequent reorganization of the local business.

 – Advised a Chilean factoring company in the registration of a new 10-year commercial paper program (promissory notes) for up to UF 2.5 million (approximately USD 100 million), and the issuance and registration of 17 series of commercial paper under the program for CLP 5 billion (approximately USD 5.5 million) each, as well as the subsequent placement of certain registered series.

 – Advised a general fund manager in the formation of a public investment fund for the indirect acquisition of a shopping center in Santiago, the acquisition of such shopping center, and a UF 246,000 (USD 9.8 million) financing of such acquisition, as well as subsequent refinancings thereof.

 – Advised a Chilean business group in the reorganization of its securitization, mortgage bonds, residential leasing and real estate businesses.

 – Advised a general fund manager in (i) the formation of a public investment fund for the indirect acquisition of industrial assets at all stages (development, value-add and income), including storage and logistics facilities across Chile, (ii) the indirect acquisition of such industrial assets by such fund, and (iii) the formation, together with a Chilean real estate asset management company, of a new entity to manage the fund’s assets and a shareholders’ agreement in connection therewith.

 – Advised an investment fund in an approximately UF 1.3 million (approximately USD 50 million) financing granted by a Chilean bank forthe acquisition of a multifamily rental building and part of the VAT payable on such acquisition.

 – Advised two European banks in a green financing for approximately USD 146 million to a European-owned Chilean company for the development, construction, ownership and operation of two power transmission line projects.

 – Advised a mining company in a USD 847 million project financing for the expansion of one of its mining projects in northern Chile.

Admitted in 2018. His field of expertise is tax law and he also collaborate with corporate matters.

Since 2018 with Torretti & Martínez-Conde. Before, associate with the Tax group of CorreaGubbins and paralegal with the Litigation group of Prieto Abogados.

Francisco has experience as a tax lawyer, advising individuals and families making investment and succession planning decisions. He also advises national and foreign entrepreneurs and startups with emphasis on tax efficiency, structuring and financing, exercise of legal franchises and management of tax contingencies.

Francisco graduated (J.D.) from Pontificia Universidad Católica de Chile Law School, holds a Diploma in Tax Analysis and Planning from the same university, and an International and European Tax Law LL.M. from Maastricht University, the Netherlands.

He is a professor of transfer pricing in the master’s program of tax litigation at Universidad Adolfo Ibáñez and of corporate taxation in the master’s program in Business Law at Universidad Mayor.

He is a member of the International Fiscal Association.

Recommended by The Legal 500, Tax, 2022 edition.

He is fluent in Spanish and English.

Florencia focusses her expertise is tax law and she also collaborates with corporate matters.

Since 2021 with Torretti & Martínez-Conde.

Florencia graduated from Pontificia Universidad Católica de Chile Law School and hold a Diploma in Tax Analysis and Planning from the same university.

She is fluent in Spanish and English.

His field of expertise is tax law and he also collaborates with corporate matters.

Since 2018 with Torretti & Martínez-Conde.

Orlando graduated (J.D.) from Universidad de Los Andes Law School as one of the top ten students.

He is fluent in Spanish and English.

His field of expertise is tax law and also collaborates with corporate matters.
Since 2026 with Torretti & Martínez-Conde.
Pablo has a law degree from Universidad de los Andes.
He is fluent in Spanish and English.

Bernardita has a law degree with a specialization in private law from Pontificia Universidad Católica de Chile. Her field of expertise is tax law and also collaborates with corporate matters.
Since 2026 en Torretti & Martínez-Conde. She is fluent in Spanish and English.

Maritza is a Certified Public Accountant (Contador Auditor) from Duoc UC. She holds a Diploma in Taxation from Pontificia Universidad Católica de Chile and is currently pursuing a Master’s degree in Taxation at Universidad de Chile.

She has over ten years of professional experience in the tax field, specializing in auditing and dispute resolution. Her main responsibilities have included managing and coordinating tax administrative procedures; reviewing and responding to tax audits and inspections; as well as analyzing and executing resolutions in highly complex administrative proceedings.

Before joining Torretti & Martínez-Conde, she worked as an Account Manager at Harris Gomez Group and previously spent four years at Correa Squella.

Maritza is fluent in Spanish and English.

Yolennis works in the administration area of Torretti & Martínez-Conde.

She has a Bachelor’s degree in Business Administration from the National Experimental University of Guayana in Venezuela.

Before joining Torretti & Martínez-Conde, she worked in the service area and in the credit and collections department of Caterpillar Venezuela.

Business Engineer and Master in Marketing from Universidad Adolfo Ibáñez, with a specialization in Digital Marketing from New York University (NYU).

With more than 20 years of experience in the consumer goods and retail sector, leading projects in administration, finance, and marketing.

Since 2025, she has served as Chief Administration and Finance Officer at Torretti y Martinez-Conde, responsible for financial management, strategic planning, and the optimization of administrative processes.

She is fluent in Spanish and English.

His practice focuses on tax and corporate law.

Tomás is a lawyer from the Pontifical Catholic University of Chile. He previously worked as a corporate paralegal at Mainstream Renewable Power Chile.

He speaks Spanish and English.

His field of expertise is tax law and also collaborates with corporate matters.

Since 2021 with Torretti & Martínez-Conde.

Federico has a law degree from Universidad del Desarrollo and holds a Diploma in Tax Analysis and Planning from the Pontificia Universidad Católica de Chile.

He is fluent in Spanish and English.

Beatriz focuses her practice on tax and corporate law.

She holds a Law Degree with highest distinction and a specialization in private law from the
Pontificia Universidad Católica de Chile.

She is fluent in Spanish and English.

Josefina holds a Law Degree with a specialization in Private Law from the Pontifical Catholic University of Chile.

Her professional practice is focused on tax and corporate law.

She is fluent in Spanish and English.

Admitted as a lawyer in 2024. His field of expertise is tax law and he also collaborates with corporate matters.

Since 2023 with Torretti & Martínez-Conde.

José Ignacio holds a Law degree (JD) from Pontificia Universidad Católica de Chile and is currently pursuing a Diploma in Tax Analysis and Planning at the same university.

He is fluent in Spanish and English.

Admitted as a Lawyer in 2020. He concentrates his practice in tax and corporate law.

Since 2021 in Torretti & Martínez-Conde. Previously he worked as an associate in the corporate area of Apparcel, Uriarte & Vassallo Abogados.

José Joaquín has a law degree from Pontificia Universidad Católica de Chile and holds a Diploma in Tax Analysis and Planning from the same university.

He speaks fluently both Spanish and English.

His practice focuses on tax and corporate law.

Since 2025 with Torretti & Martínez-Conde.

Juan holds a Law degree from Universidad de Los Andes.

He speaks Spanish and English.

Admitted in 2022. His field of expertise is Tax Law and he also collaborates with corporate matters.

Since 2022 with Torretti & Martínez-Conde. Before, he was paralegal at the Capital Markets group of Barros & Errázuriz.

Graduated (J.D.) from Pontificia Universidad Católica de Chile Law School and holds a Diploma in Tax Analysis and Planning from the same university.

He is teaching assistant of Tax Law at Pontificia Universidad Católica de Chile Law School.

He is fluent in Spanish and English.

Isidora focuses her practice on tax and corporate law. She has extensive experience advising both domestic and international clients, with an emphasis on advising individuals in the areas of reorganizations, optimization of asset structures, and the design of family investment strategies. Her expertise also includes advising clients on asset protection, estate planning, and tax compliance matters.

She graduated (J.D) from the Universidad del Desarrollo, where she received the “Roberto Dávila Díaz” and “Universidad del Desarrollo” awards for graduating with the highest academic performance in her class. She also holds a Master of Law in International Tax Law from the Vienna University of Economics and Business (WU), Austria, and a Diploma in Tax Analysis and Planning from the Pontificia Universidad Católica de Chile.

Academically, she has been a professor of Tax Law at the Law School of the Universidad del Desarrollo. She has also worked as a researcher at the Constitutional Justice Center of the same university.

Before joining Torretti & Martínez-Conde, she was an associate in the tax group at CorreaGubbins and an advisor in the Public Policy area of the Ministry of Finance under the “Prácticas para Chile” program.

Recognized as a “Rising Star” in the 2023 Edition of The Legal 500 ranking.

She is a member of the International Fiscal Association (IFA).

She is fluent in Spanish and English.

Admitted in 2017. His field of expertise is tax law and he also collaborate with corporate matters.

Since 2018 with Torretti & Cía. Before, associate with the Tax group of CorreaGubbins and paralegal at the Tax group of Ernst & Young (EY).

Francisco was a teaching assistant of tax law at Universidad de Chile Law School.

He graduated (J.D.) from Universidad de Chile Law School and holds a Diploma in Tax Analysis and Planning from Pontificia Universidad Católica de Chile.

Francisco is fluent in Spanish and English.

Admitted, 2018. He focuses his practice on tax law and also advises on corporate matters.

Since 2021 with Torretti & Martínez-Conde. Before, associate with the Tax and Legal Department at PwC Chile.

Sebastián has significant experience in tax advisory, counseling individuals and families on investment and succession planning. He has also been involved in both domestic and cross-border transactions, with a particular emphasis on tax efficiency, structuring, and financing.

He graduated summa cum laude (J.D.) from Pontificia Universidad Católica de Chile Law School and holds a Diploma in Tax Analysis and Planning from the same university, where he was recognized as the top student of his class.

In the academic field, he serves as an Adjunct Professor in the Business Law LL.M. at Universidad de los Andes.

He has been distinguished as an “Associate to Watch” in Chambers and Partners’ High Net Worth Guide 2025, recognized as a “Rising Star” by World Tax ITR, and recommended by The Legal 500 (2022 edition) in Tax Law.

He is a member of the International Fiscal Association (IFA).

Sebastián is fluent in Spanish and English.

Eric Donoso focuses his practice on tax dispute resolutions before the Chilean Internal Revenue Service (SII) and the Tax and Customs Courts. He has extensive experience in the prevention, early detection, and strategic management of tax-related issues faced by companies and individuals.

Before joining Torretti & Martínez-Conde, Eric built a solid career in both the public and private sectors. He was part of the tax team at CorreaGubbins, served as an attorney in the Legal Department of the Santiago Oriente Regional Directorate of the SII, and later became Head of the Department of Administrative Tax Procedures at the Temuco Regional Directorate of the SII.

Eric holds a Law Degree from Universidad de Las Américas and earned a Master’s in Tax Management and Administration as well as a Graduate Diploma in Taxation, both from Universidad Adolfo Ibáñez. He also holds a Diploma in Leadership and Managerial Skills from the Pontificia Universidad Católica de Chile and completed the SLE Program at the University of Southern California (USA).

Eric combines his professional practice with academic teaching. He has taught tax law at various universities and at the Training School (CFIT) of the SII. He currently serves as a lecturer in the Master’s in Taxation at Universidad Mayor and the Master’s in Tax Litigation and Auditing at Universidad Adolfo Ibáñez, where he is also the Academic Director of the Civil Tax Litigation Course.

Publications on TaxLatam:

– “El que contamina paga; un nuevo enfoque” (2024).
– “Carta Internacional de Derechos del Contribuyente: ¿Es efectivo el recurso de resguardo ante el SII?” (2022).
– “Solución de controversias tributarias en Chile, un tema de expectativas” (2021).
– “Nuevos derechos de los contribuyentes en Chile, la constatación del “new deal” en el respeto de sus garantías” (2021).

Academic cooperations:

– Director (Chile) for the drafting of the book “Derecho Penal Tributario Latinoamericano – Estudio y análisis comparado de los principales regímenes penales que regulan el delito fiscal” (2025).
– Invited speaker at the VIII Academic Conference on Tax Law 2025 – Faculty of Law, Universidad Alberto Hurtado, with the presentation: “Rectificar solo con pago: la limitación administrativa a un derecho de los contribuyentes” (2025).

He is fluent in Spanish and English.

Javiera has broad experience advising national and foreign clients on tax and family planning matters; with emphasis on investments, reorganizations, patrimonial protection, commercial, corporate, inheritance and tax compliance matters.

Javiera graduated from Pontificia Universidad Católica de Chile with a certificate in Economic Law; and holds a Master in Tax Law from the same university. In addition, she has a Diploma in New Tax Justice from the Business and Economics School of the University of Chile and a Diploma in Tax Analysis and Planning from the Pontificia Universidad Católica de Chile.

Before Torretti & Martínez-Conde, she was a manager and lawyer at the Consulting Tax group of EY Chile for 10 years.

She is member of the International Fiscal Association, the Chilean Bar Association and member of the roster of Young Arbitrators in the Arbitration and Mediation Center of the Santiago Chamber of Commerce (CAM Santiago) (2023 – present).

She is a professor of tax law at the “Business Law LL.M.” of Universidad de Los Andes.

She is fluent Spanish and English.

Admitted to practice law in 2008, he is a seasoned tax attorney with extensive experience in both domestic and international tax matters.

He specializes in corporate reorganizations, project financing, tax consulting, and advising high-net-worth families. In addition, he represents clients in complex tax disputes before the Chilean Internal Revenue Service and the Tax and Customs Courts.

He holds a Law Degree from the University of Chile and a Master’s in International Taxation from the University of Florida, USA.

Passionate about sharing his expertise, he serves as a professor of Tax Law in the Master’s in Business Taxation program at Universidad de Los Andes.

Before joining Torretti & Martínez-Conde, he led the tax practice at Porzio Ríos García Abogados and gained extensive experience at Barros & Errázuriz and EY Chile. He is an active member of the International Fiscal Association and the Chilean Bar Association, and is fluent in Spanish and English.

Admitted, 2006. He is an expert tax lawyer, with a wealth of experience counseling foreign and domestic clients with corporate tax matters and tax planning. He also advises HN individuals and families. Eduardo represents the firm’s clients in tax disputes before the local tax authority and the Tax and Customs Courts.

Praised by Chambers and Partners in 2017 for his “in-depth knowledge of taxation matters” and “for being very proactive and providing prompt answers.” and in 2018 for being “reliable, creative and client-oriented”. Recognized by Legal 500 as a remarkable tax practitioner for his “capacity to explain legal matters in proper business language”, taking “long-term views on the effect of business decisions on tax issues” and having “a very practical and personal approach”. Considered by “Revista Capital” (September, 2017) as one of the most relevant under-40 tax attorneys of the local arena.

Before Torretti & Martínez-Conde he was a partner at the Tax group of CorreaGubbins and at the Tax group of Guzmán y Cía., and associate at Barros, Letelier & González.

He also was part of the Latin American Desk of Loyens & Loeff and fellow researcher at the International Bureau of Fiscal Documentation (IBFD), both in Amsterdam, the Netherlands.

He teaches international tax law in the “Master of Laws in Taxation” of Universidad de Chile Economies and Business School, as well as in the “Business Law LL.M.” of Universidad de los Andes.

Eduardo is a member of the International Fiscal Association (IFA). He drafted the reports on Chile for the Regional 2012 Congress at Montevideo and for the 2013 IFA Congress at Copenhagen. He is co-author of the book “Derecho Fiscal Internacional: Temas Selectos”, Editorial Porruá, 2011, México, DF.

Eduardo graduated (J.D.) from Pontificia Universidad Católica de Chile Law School and holds a Tax Law Diploma from the same university.

He also has an Advanced Master of Laws in International Tax Law (Adv. Tax LL.M.) from Leiden University, The Netherlands.

Eduardo is fluent in Spanish, English and Portuguese.

Sebastián has broad experience as a tax lawyer, advising national and foreign clients on the development of their businesses, cross border matters, asset protection, implementation of legal franchises and management tax contingencies. He also advises individuals and families making investment and succession planning decisions.

Sebastián graduated (J.D.) from Pontificia Universidad Católica de Chile Law School with Certification in Economic-Commercial Law and holds a Master of Laws in Taxation (Tax LL.M.) from Georgetown University, Washington D.C.

He is a professor of international tax law at the “Business Taxation LL.M.” of Universidad de los Andes; and author of the Chilean chapter of Chambers and Partner’s “Private Wealth 2021”, “Private Wealth 2022”, “Private Wealth 2023” and “Private Wealth 2024” guides. He has been speaker at several events organized by institutions such as investment banks, financial advisors, STEP and the International Fiscal Association (IFA).

Sebastián has been ranked by:

– Chambers and Partners in “Tax” and “Private Wealth Law”;
– The Legal 500 in “Tax”;
– ITR World Tax in “Corporate Tax” and “Private Client”;
– Leaders League in “Corporate Tax” and “Wealth Management”;
– Best Lawyers in “Tax Law” and in “Corporate and M&A”; and
– Leading Lawyers 2021 (the most relevant Chilean law ranking), praised as the “most prominent young lawyer” in the “Family Offices” category.

Before Torretti & Martínez-Conde, he was part of the tax group of a Chilean Big Law firm, and was a manager at the International Corporate Tax group of a Big 4 audit company.

He is a member of the board of directors at the Chilean branch of the International Fiscal Association (IFA), and previously acted as Chair of the Chilean YIN Committee.

He is fluent in Spanish and English.