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

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 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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October 15, 2024 in Alessandro Bizzarri, Aníbal Larrain, Featured, Fintech, Isabel Monge, Legal News, Mario Gorziglia, Publications

CMF pone en consulta propuesta de modificación a normativa que regula a los prestadores de servicios financieros de la Ley Fintec

Hoy, la Comisión para el Mercado Financiero (CMF) puso en consulta, hasta el 6 de noviembre del 2024, una propuesta normativa que perfecciona ciertas reglas aplicables al registro y autorización…
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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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