Diego García Lawyer CMS Law

Diego Garcia, LL.M.


CMS Carey & Allende
Avda. Costanera Sur 2730, Piso 9
Parque Titanium, Las Condes
7550000 Santiago
Languages Spanish, English

Diego is a partner and leads the Tax group for CMS Carey & Allende. His professional activity focuses on tax planning and restructuring for local and foreign companies. He also provides consulting services regarding fiscal and municipal taxes for high net-worth companies, individuals, and families.  As the leader of this area, he is in charge of the design and implementation of various kinds of corporate restructuring, as well as defense strategies in administrative and judicial processes.

Diego works in close coordination with other areas of our firm, providing his experience and vision on tax matters, as an essential part of added value that we provide for our clients.

He has actively participated in the analysis and research related to the Chilean tax reform (2014-2016), sitting in discussion groups that provided support for said legislative work, making him a go-to professional for these issues.

He has been endorsed by Chambers and Partners, The Legal 500, Latin Lawyer, and Best Lawyers.

He was previously employed by the Tax & Legal department for PricewaterhouseCoopers Chile.

more less

"Shows a great command of tax matters. He gives us peace of mind that decisions taken are the most appropriate"

Chambers and Partners Latin America - 2018

"Proficient in tax strategy, connects well with foreign views, and has the ability to apply these views to Chilean law"

The Legal 500

"A meticulous lawyer with a solid understanding of our needs"

Chambers and Partners Latin America

"He offers in-depth analysis and gives us confidence that our matters are being handled effectively and securely"

Chambers and Partners Latin America

"He has a lot of experience and considers matters carefully"

Chambers and Partners Global

"Diego is very passionate about his work, but also extremely prudent. He will always support his views with legal substance, but at the same time with a practical view"

Chambers and Partners Global

Relevant experience

  • Double Taxation Treaties. 
  • Represented clients before the Chilean tax authorities.
  • AquaChile S.A; Inversiones Alimenticias Victoria Ltda./ Emprendedor I Fondo de Inversión; Metaliza S.A.: Assesses potential tax contingencies as a result of the implementation of contracts or closing of transactions in various industries business is run.
  • Design and implementation of tax planning for high net-worth individuals and families.
  • Dreams S.A.; Centrovet; Triumph International: works in close cooperation with the corporate/M&A practice, given that all M&A deals pass to the tax team for review.
more less


  • 2002 – Master of Law (LL.M.), in European and International Tax Law, Catholic University of Louvain (Belgium), and Tilburg University (Netherlands)
  • 2001 – Certified in Tax Administration, Universidad Adolfo Ibáñez
  • 1997 – Law Degree, Universidad de Chile School of Law
more less

Lectures list

  • Universidad de Chile, School of Economics and Business, Professor of International Tax Planning and in for the Master of Tax law program (2010 – to date).
more less