Home / People / Diego Garcia
Diego García Lawyer CMS Law

Diego Garcia, LL.M.


T +56 22 4852 032
CMS Carey & Allende
Avda. Costanera Sur 2730, Piso 9
Parque Titanium, Las Condes
7550000 Santiago
Languages Spanish, English

Diego leads the Tax group. 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, Leaders League, and Best Lawyers.

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

more less

"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. 
  • 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



Show only
08 July 2020
CMS Ex­pert Guide to cli­mate change tax re­forms and in­cent­ives
07 August 2020
Chile tax up­date
Chile has un­der­gone many changes in a very short time. Between so­cial un­rest, a tax re­form and the pan­dem­ic, it is im­port­ant to keep in mind cer­tain reg­u­la­tions that could help your busi­ness, and that...