LUZ MARÍA CALVO S.
Counsel

“Luz María is an extremely effective and efficient professional with exceptional mastery of tax issues.”

Luz María Calvo is Counsel of the Tax Department at Prieto.

She advises both national and international clients on corporate reorganizations, planning business structures, and resolving disputes with tax authorities.

She has developed her professional practice in a wide range of tax matters for companies across various industries, such as Retail, Healthcare Services, and Food, among others. Additionally, she 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. She also advises companies and family offices on developing projects with social or environmental impact.

Luz María Calvo has been a speaker at various national conferences related to Tax Law practice, such as IFA Chile.

She has been recognized in the international ranking Chambers & Partners and Legal 500 as a leading lawyer in the field of Tax Law.

Luz María joined Prieto in 2012. Between 2018 and 2019 she worked at the Ministry of Finance and in 2020 she rejoined Prieto’s Tax team.

EDUCATION

  • Master in Tax Management of the Universidad Adolfo Ibáñez (2022)
  • Diploma in Tax Planning at the School of Economics and Business of the Universidad de Chile (2017)
  • Law Degree, Pontificia Universidad Católica (2012)

AWARDS

  • Chambers & Partners: Tax (2024 – currently)
  • Legal 500: Tributario (2022 – currently)
  • Graduated with honors, Pontificia Universidad Católica de Chile (2011)
  • Women’s Scholarship for a Master’s in Tax Management and Administration, Universidad Adolfo Ibáñez (2021–2022)

MEMBERSHIPS

  • IFA
  • Tax Committee Amcham Chile

PUBLICATIONS

  • Cahiers de Droit Fiscal International – Año 2023, Vol. 107, Número 1. Dedicado a: Sharing and shifting of corporate losses – The new profit shifting?

RELATED NEWS AND TRANSACTIONS

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…
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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

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…
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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°…
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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,…
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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…
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August 28, 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 Agosto 2025

En esta edición nos referimos a dos oficios, uno que aborda la donación de derechos sociales y otro sobre la facultad de tasar una reestructuración de entidades extranjeras, así como…
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