Isidora Goyenechea 2800, las Condes Piso 42 755-0647 Santiago, Chile
Tel:(+56 2)29282200, Fax:(+56 2)29282200, E-mail:

Manuel José Garcés

Associate Carey Isidora Goyenechea 2800, piso 43, Las Condes, Santiago, Chile.
tel.+56 2 2928 2226


More publications


Member of Carey’s Tax Group. He advises clients in local and international tax consulting, personal and corporate tax planning, foreign investments and tax litigation.


  • Law, Universidad Católica de Chile.
  • Exchange student, New York University (2006).
  • Degree in Tax Law with a minor in Litigation, Universidad Diego Portales (2010).
  • LL.M. in International Taxation, University of Florida (2011).


  • Co-author of the article “Equity or Debt? Funding foreign investment in Chile”, International Tax Review (2012).
  • Co-author of the article “VAT Relief in Operational Projects in Chile”, Practical Latin American Tax Strategies, Thomson Reuters (2013).

Activities and Memberships

Professor of Tax Law Master program, Universidad Diego Portales (since 2013).


Chile (2010).


Spanish and English.

Recent Representative Experience

  • A local mining company in settling a tax audit for transfer pricing adjustments.
  • Several renewable energy companies in obtaining VAT exemptions for the import of capital assets and obtaining VAT refund for the tax paid at constructions stage.
  • Norwegian investment funds in the tax aspects of the sale of an aquaculture-feed business with Chilean underlying assets.
  • An Italian financial and insurance company in the tax aspects of the carve-out of the Chilean pension fund business in the global sale process of its banking business.
  • A Japanese investment company in the tax aspects related to the acquisition of 30% stake in a mayor mining asset to a Chilean company.
  • A Canadian investment fund in the tax aspects of the sale of its 50% stake in the mayor toll-road of Santiago.