Services — Tax
Taxation in Chile leaves no room for improvisation. Between successive tax reforms, increasingly sophisticated audits by the SII, and unyielding deadlines, making a tax decision without proper backing comes at a high cost. Bórquez Consultores delivers tax advisory in Chile built for this exact reality: ensuring that every decision—whether a corporate reorganization, an cross-border transaction, or an ongoing tax audit—is made with full visibility and with a senior professional examining the exact same problem alongside you.
We do not rely on off-the-shelf templates. Every client operates under a distinct structure, industry context, and risk profile, requiring a tailored approach to every case.
We advise expanding middle-market companies seeking structured tax compliance prior to compounding errors, family business groups and family offices requiring strategic wealth planning, and entities confronting regulatory audits or corporate reorganizations that necessitate a rigorous technical defense rather than reactive troubleshooting.
If your organization operates with overseas parent companies, foreign subsidiaries, or international investors, or if you are considering a merger, corporate demerger, or equity injection from new partners, this practice area is tailored specifically to your needs.
The essential baseline: review and determination of monthly tax liabilities (VAT, cross-border withholding tax on foreign remittances), mandatory tax returns, and annual tax season filings—executed punctually and accurately to eliminate future rectifications. Though behind the scenes, meticulous execution here prevents significant compliance exposure.
Determination and application of Additional Tax withholding liabilities, application of Double Taxation Avoidance Agreements (DTAAs), and technical review under Controlled Foreign Corporation (CFC) regimes governing passive income. For corporate structures involving outbound foreign investment or non-resident shareholders, we manage the issuance of official tax residence and withholding certificates for international accreditation.
Tax diagnostic reviews and due diligence for mergers, acquisitions, and corporate restructurings. This includes rigorous verification of tax loss carryforwards—a focal point of scrutiny for the SII that can represent substantial exposure if inadequately documented.
Onboarding new shareholders, corporate restructurings, segregation of business lines, mergers, acquisitions, spin-offs, and asset transfers. This is particularly sensitive ground for family-owned groups: a poorly designed reorganization doesn't just create a tax burden—it can also trigger conflicts among partners where none existed before.
Continuous tax advisory for corporations and private clients, structured to preempt potential tax contingencies before they escalate and to provide a decisive, actionable roadmap rather than an unmitigated list of risks.
Legal and technical representation in SII audits, tax refund claims, administrative filings, administrative appeals (RAV and RAF), and applications for penalty abatement on issued tax assessments. If an official notification has already been served, this is the appropriate entry point for immediate defense.
Preparation of technical transfer pricing studies, benchmark analysis of intercompany transactions under the arm's length principle, and submission of mandatory annual returns, including detailed reporting of cross-border transfers with tax haven entities. Mandatory for a significant portion of corporate groups engaged in related-party operations, this represents a major focal point for SII cross-data verification.
Tax Manager
The Tax Advisory Practice is Headed By Josmine Calatayud, Tax Manager with more than 14 years of expertise in corporate taxation, estate and corporate reorganizations, and tax dispute resolution before regulatory authorities. Every client engagement is backed by an entire team rather than a single advisor—ensuring continuous progress on your matters regardless of individual meeting schedules.
The first conversation is exploratory: we get to know your current structure, where the real risk lies (not just where you assume it is), and what needs to be solved first. If you prefer to have that initial chat in person, we can do it over a cup of coffee—it’s quite literally how most of our client relationships begin.
Reach out to us immediately upon receipt. Statutory response windows are tight, and optimal defense strategy relies significantly on the remaining timeframe.
Generally, taxpayers engaged in cross-border intercompany transactions, particularly involving transfers to low or zero-tax jurisdictions (tax havens). If your entity maintains a foreign parent, subsidiary, or international shareholders, we recommend a preliminary compliance review even if applicability remains uncertain.
No. Rapidly expanding middle-market enterprises represent one of our highest-value client segments: they frequently incur significant tax exposure while lacking internal capabilities for dedicated risk mitigation.
They are intrinsically linked. Corporate restructurings almost invariably entail dual considerations: a tax layer and an estate/family governance layer. We integrate both dimensions to ensure your strategy is fully aligned across operational, legal, and financial objectives—rather than driven solely by tax efficiency.
Whether you are evaluating a significant tax decision or currently undergoing a regulatory audit, we invite you to connect with our team. We can arrange a brief introductory call or, if you are located in Santiago, meet in person over coffee.
