MARIO GORZIGLIA C.
Partner

 “Mario is at a very high level, he is ethical, responsible and punctual with deadlines.”

Chambers and Partners Latin America, 2025.

Mario Gorziglia is the head of the Tax Departament at Prieto.

His work has specialized in advising national and international clients on all matters related to Tax Law, including planning business structures and handling dispute resolution with tax authorities.

Additionally, he has extensive experience in Philanthropy, advising charitable and nonprofit organizations on the multiple tax aspects involved in their formation, daily operations, and fundraising, considering the diverse regulations governing donations and nonprofit organizations in Chile. He also advises companies and family offices on developing projects with social or environmental impact.

He also practices in financial, corporate, and mergers and acquisitions matters, having participated in significant transactions in these areas for companies across various industries, such as Retail, Healthcare Services, and Food, among others.

Mario Gorziglia has been a speaker at various international conferences related to Tax Law practice, such as the International Bar Association and the International Fiscal Association.

He has been recognized in international rankings as a leading partner in the Tax area and has been particularly praised by his clients.

Mario joined Prieto in 1994 and has been partner since 2003.

EDUCATION

  • LLM, University of Pennsylvania, EEUU (1994)
  • Law Degree, Pontificia Universidad Católica de Chile (1992)

AWARDS

  • Chambers & Partners: Tax (2008 – currently)
  • The Legal 500: “Hall of Fame”, Tax (2024)
  • The Legal 500: “Leading Individual” Tax (2017 – 2023)

MEMBERSHIPS

  • Officer Tax Committee, International Bar Association (2022 – currently)
  • International Fiscal Association
  • International Bar Association
  • Colegio de Abogados

ACADEMIC ACTIVITIES

  • Professor of Tax Law at Pontificia Universidad Católica de Chile

RELATED NEWS AND TRANSACTIONS

February 26, 2026 in Agustín Martorell, Benjamín Grebe, Carolina Soto, Diego Canto, Emilio del Real, Fernando Edwards, Luz María Calvo, María Jesús Salazar, Mario Gorziglia, Nicolás Yuraszeck, Operaciones, Operaciones 2026

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Prieto advised ENGIE Energía Chile S.A. on the execution of a purchase and sale promise agreement for the mechanized bulk-loading terminal “Puerto Andino,” located in Mejillones Bay (Antofagasta Region), which…
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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

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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…
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January 12, 2026 in Alessandro Bizzarri, Isabel Monge, Mario Gorziglia, Transactions 2025

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Prieto advised Codelco in the negotiation of a US$466 Million loan to be granted by Japan Bank for International Cooperation (JBIC) , which aims to support the stable supply of…
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January 12, 2026 in Aníbal Larrain, Isabel Monge, Mario Gorziglia, Transactions, Transactions 2025

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Prieto advised Codelco in the negotiation of a US$500 Million loan granted by Banco Santander with a “Push” guaranty given by SACE which seeks to foster strategic alliances in the…
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January 12, 2026 in Alessandro Bizzarri, Isabel Monge, Mario Gorziglia, Transactions, Transactions 2025

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December 29, 2025 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Raimundo Henríquez, Taxation, Taxation, Taxation Publications

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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…
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