Santiago Martínez I.


Mr. Martínez concentrates his practice in tax law. He has experience in advising local and foreign clients in M&A, investments in Chile, international operations, reorganizations, among others. During his career he has represented clients before Municipalities, local tax authority (Servicio de Impuestos Internos) and Tax Courts (Tribunales Tributarios y Aduaneros).

Mr. Martínez worked as an international associate in the London office of Cleary Gottlieb Steen & Hamilton tax team (2019-2020).

Prior to joining Morales & Besa in 2020, he was an associate at Cariola Diez Pérez-Cotapos tax team (2013-2018).

He is the author of “Environmental taxation in Chile: A critical analysis” (2020) and co-author of “Tax Litigation in Chile” (2018).

  • LL.M, The University of Edinburgh, United Kingdom, 2019.
  • Chilean Supreme Court, Admitted to practice.
  • Law Degree, Universidad de los Andes, 2012.
  • Certificate in Taxation, FEN, Universidad de Chile, 2017.

  • Santiago Martínez has been recognized as next generation partner by Legal 500.

  • Assistant profesor, FEN Universidad de Chile (2016-2018).

  • Spanish
  • English

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