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

September 7, 2026 in Benjamín Vicuña, Catalina Urbina, Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Real Estate Publications, Taxation, Taxation, Taxation Publications, Tomás Landeta

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August 31, 2026 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Raimundo Henríquez, Taxation, Taxation, Taxation Publications, Tomás Larrain

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En dos sentencias recientes, nuestros Tribunales Tributarios y Aduaneros (“TTA”) revisaron actuaciones del Servicio de Impuestos Internos (“S.I.I.”) en reorganizaciones familiares. La primera sentencia anuló una tasación efectuada conforme al…
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August 28, 2026 in Agustín Martorell, Benjamín Grebe, Carolina Soto, Emilio del Real, Fernando Edwards, Luz María Calvo, María Jesús Salazar, Mario Gorziglia, Nicolás Yuraszeck, Operaciones, Transactions

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En esta edición analizamos pronunciamientos recientes del Servicio de Impuestos Internos ("SII"). Revisamos los principales cambios de la nueva Circular N°27 sobre política de condonaciones; un oficio sobre la valorización…
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April 23, 2026 in Featured, Florencia Oneto, Legal News, Leonidas Prieto, Luz María Calvo, Newsletter, Publications, Raimundo Henríquez, Taxation, Taxation, Taxation Publications, Tomás Larrain

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Integración total Rebaja de impuesto a las donaciones Exención de contribuciones Repatriación de capitales El Proyecto de Ley presentado por el Presidente de la República fue ingresado este miércoles 22…
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