Last Thursday, June 9th, the Ministry of Finance submitted different instructions to the Senate regarding the Fintech Law project. Its objective is to make clarifications to the project in parliamentary process in the Senate's finance commission, among which the following can...


Academic Background
- Master in Tax Management, Universidad Adolfo Ibáñez, Santiago, 2007
- Tax Certificate, Universidad de Chile, Santiago, 2000
- Business Degree, Universidad de Santiago de Chile, Santiago, 1997
- Certified Public Accountant, Universidad Tecnológica Metropolitana, Santiago, 1993
- Professor, Master Degree, School of Economics, Universidad de Chile, Santiago, since 2016
- Professor, Tax Planning Diploma , School of Economics, Universidad de Chile, Santiago, since 2011
Work Experience
- Partner, Fischer y Cia. ( former BF&C ), Santiago, since 2016
- Partner, Consulting and Tax Compliance, EY Chile, Santiago,2015-2016
- Partner, Tax and Legal, KPMG Chile, Santiago, 2013-2015
- Director of Tax Audit, Carey y Cia., Santiago, 2008-2013
- Group Head Large National Companies, Tax Administration (Servicio de Impuestos Internos), Santiago, 1999-2008
Latest Updates
Issuers of means of payment: Change of VAT subject
Circular 42 of June 2020 issued by the Chilean Internal Revenue Service (“SII”) instructs on the VAT taxable event established in letter n) of article 8 of the Sales and Services Tax Law (“LIVS”) and states its power to apply a change of subject so that the issuers of means of...