LEONIDAS PRIETO L.
Partner

 “Leonidas Prieto is an empathetic professional and very prepared with regards to the tax technical aspects, it gives us confidence when we are working with him.”

Chambers and Partners Latin America, 2025.

Leonidas is the head of the Tax Departament at Prieto.

He leads the Tax Law Department, advising national and international clients on corporate reorganizations, business structure planning, and other related matters.

In addition, he actively represents clients in disputes with tax authorities, including negotiations and defense in judicial proceedings. His focus is on anticipating risks and finding effective ways to address them should they materialize.

He worked at Simpson Thatcher & Bartlett, New York, USA (2001).

Leonidas joined Prieto in 1996 and became a partner in 2008.

EDUCATION

  • Master in Tax Law, Universidad de Chile (2006)
  • LLM, University of Chicago. USA (2001)
  • Law Degree, Pontificia Universidad Católica de Chile (1995)

AWARDS

  • Chambers & Partners: Tax (2017 – currently)
  • Legal 500: Tax (2023 – currently)

MEMBERSHIPS

  • Chilean Bar Association
  • Board Member Meritas International

NOTICIAS Y OPERACIONES RELACIONADAS

January 29, 2026 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Pilar Pinochet, Publications, Raimundo Henríquez, Taxation, Taxation, Taxation Publications

Newsletter Tributario Enero 2026

En esta edición analizamos cuatro pronunciamientos recientes del Servicio de Impuestos Internos (“SII”): un oficio sobre facultad de tasar el aporte de acciones; otro acerca de la devolución de retenciones…
Read More
January 12, 2026 in Agustín Martorell, Andrés Laymuns, Diego Madariaga, Florencia Oneto, Juan Tagle, Leonidas Prieto, Rocío Yáñez, Tomás Larrain, Transactions, Transactions 2025

Jordanelle

Prieto Abogados (“Prieto”) advised Jordanelle Capital, LLC on its preferred growth equity investment into BioFiltro, Inc., a company engaged in the design, operation, and provision of wastewater treatment systems for…
Read More
December 29, 2025 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Raimundo Henríquez, Taxation, Taxation, Taxation Publications

Newsletter Tributario Diciembre

En esta edición analizamos un fallo en el que el Primer Tribunal Tributario y Aduanero de la Región Metropolitana (“TTA”) nos deja un interesante precedente en contra de la práctica…
Read More
December 1, 2025 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Raimundo Henríquez, Taxation, Taxation, Taxation Publications, Tomás Larrain

Newsletter Tributario Noviembre 2025

En esta edición abordamos nueva jurisprudencia judicial en relación al valor de los reconocimientos de deuda como prueba de mutuos entre sociedades relacionadas. Luego, revisamos el reglamento de la Ley N°…
Read More
October 29, 2025 in Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Raimundo Henríquez, Taxation, Taxation, Taxation Publications, Tomás Larrain

Newsletter Tributario Octubre

Esta edición incluye dos sentencias en que nuestras Cortes reconocen al contribuyente la libertad de adoptar decisiones de negocio sin que el Servicio de Impuestos Internos (“S.I.I. o Servicio”), al fiscalizar gastos,…
Read More
October 3, 2025 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Pilar Pinochet, Publications, Raimundo Henríquez, Taxation, Taxation, Taxation Publications

Newsletter Tributario Septiembre

En esta edición nos referimos a una sentencia de la Corte Suprema en la que se acoge recurso de nulidad contra sentencia de segunda instancia sobre deducción de gastos necesarios…
Read More