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

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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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 8, 2024 in Andrea Von Chrismar, Luz María Calvo, Press

Legal 40: Análisis político de Jorge Navarrete marca el tercer encuentro organizado por Valtin Consulting y DF

Noviembre 8, 2024 | Diario Financiero
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November 6, 2024 in Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Taxation, Taxation, Taxation Publications

Tax Newsletter November

In this edition, we refer to recent rulings and official notices issued by the Internal Revenue Service ("SII" or "Service") and a decision of the 4th Tax and Customs Court…
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October 24, 2024 in Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Publications, Taxation, Taxation Publications

Nuevo Sistema de Declaración Voluntaria de Bienes en el Extranjero

El Servicio de Impuestos Internos (SII), publicó ayer en su página web, un portal con el detalle del Procedimiento voluntario y extraordinario de la declaración de bienes o rentas que…
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September 27, 2024 in Featured, Legal News, Leonidas Prieto, Luz María Calvo, Mario Gorziglia, Newsletter, Publications, Taxation, Taxation, Taxation Publications

Newsletter Tributario Septiembre

En esta edición, presentamos un fallo del 2° TTA que reconoce valor probatorio a documentos sin autorización notarial. Además, incluimos oficios del SII en los que la autoridad tributaria se…
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