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Portrait of Diego Garcia

Diego Garcia, LL.M.


CMS Carey & Allende
Av. Costanera Sur 2730, Piso 10
Parque Titanium, Las Condes
7550000 Santiago
Languages Spanish, English

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

Diego works in close coordination with other areas of our firm, contributing his experience and vision in tax matters, as a fundamental part of the added value we offer our clients.

He has actively participated in the analysis and research related to the Chilean tax reform (2014-2016), participating in roundtables that provided support for said legislative work, making him a professional reference on these issues.
Previously, he was employed by the Tax & Legal department of PricewaterhouseCoopers Chile.

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"Diego García, ... and senior associate Gonzalo Serrano’s knowledge of the workings of the judicial system and case law are outstanding"

The Legal 500 - 2022

"Diego García stands out for his professionalism, personal concern and empathy"

The Legal 500 - 2022

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

Chambers Latin America

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

Chambers Latin America

"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

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

The Legal 500

Relevant experience

  • Double Taxation Treaties.
  • Representation of clients before the Chilean tax authorities.
  • AquaChile S.A.; Inversiones Alimenticias Victoria Ltda.; Fondo Emprendedor I; Metaliza S.A.: Assessment of potential tax contingencies as a result of the implementation of contracts or closing of transactions in the various industries in which the business is carried out.
  • Design and implementation of tax plans for high net worth individuals and families.
  • Dreams S.A.; Centrovet; Triumph International: Close work with the corporate/M&A practice as all M&A transactions go to the tax team for review.
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Awards & Rankings

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

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