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

Mariela Riquelme

Director - Tax & Audit Carey Isidora Goyenechea 2800, piso 43, Las Condes, Santiago, Chile.
tel.+56 2 2928 2214


Director of Tax and Audit of Carey’s Tax Group. Her work is mainly focused on tax audits, tax due diligence, advising domestic and foreign clients on personal and corporate tax planning, local and international tax consulting, and mergers and acquisitions.


  • Certified Accountant, Universidad Tecnológica Metropolitana (2002).
  • Master in Tax Management and Administration, Universidad Adolfo Ibáñez (2011).

Activities and Memberships

Monitor of the Chilean IRS Training School (2010).



Recent Representative Experience

  • A foreign energy company on the structural and financial tax aspects of the acquisition of a hydroelectric projects in Chile.
  • Several family groups in the design of corporate restructurings.
  • BBVA on the sale of the Chilean company Provida, an insurance company of pension funds.
  • Several companies in processes of defense before the Chilean IRS in the audit processes.
  • Several companies in tax due diligence processes for the acquisition of companies.
  • Several companies in VAT recovery processes for capital expenditures.
  • Several companies in analysis of impact and effects of tax reform in their operations.
  • Several Family groups in voluntary disclosure of foreign assets and income.