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.

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

March 11, 2025 in Featured, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Publications, Taxation, Taxation, Taxation Publications

Nueva nómina del SII sobre territorios de “régimen fiscal preferencial”

El Servicio de Impuestos Internos (“SII”) fija nueva nómina de territorios y jurisdicciones calificados como de “régimen fiscal preferencial”, conforme al artículo 41 H de la Ley sobre Impuesto a…
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February 28, 2025 in Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Taxation, Taxation, Taxation Publications

Newsletter Tributario Febrero 2025

En esta edición, nos referimos a oficios recientes del Servicio de impuestos Internos (“SII”) relativos a la facultad de tasación y a la obligación de emitir facturas afectas a IVA:…
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December 27, 2024 in Featured, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Taxation, Taxation, Taxation Publications

Newsletter Tributario Diciembre

En esta edición, nos referimos a recientes oficios y resoluciones del Servicio de Impuestos Internos (“SII”): 1. FIP “Residentes” para efectos CDTI Chile-EE.UU. (Oficio N°2.301/2024) El Oficio 2.301/2024, se refiere…
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December 23, 2024 in Beatriz Bustos, Juan Tagle, Leonidas Prieto, Sofía Tuane, Transactions

Viña Santa Carolina

Prieto Abogados (“Prieto”) advised Viña Santa Carolina S.A. and its US subsidiary, Carolina Wine Brands Inc. (“CWB”), a leading company in the wine production, export and distribution industry in Chile…
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November 29, 2024 in Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Taxation, Taxation, Taxation Publications

Newsletter Tributario Noviembre II

En esta edición presentamos dos oficios del S.I.I. referidos, uno, a los llamados Simple Agreement for Future Equity (SAFE), y el otro, a la opción que accionistas pueden tener de…
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November 13, 2024 in Beatriz Bustos, Juan Tagle, Leonidas Prieto, Operaciones, Sofía Tuane

Viña Santa Carolina

Prieto Abogados (“Prieto”) advised Viña Santa Carolina S.A. and its US subsidiary, Carolina Wine Brands Inc. (“CWB”)), a leading company in the wine production, export and distribution industry in Chile…
Read More