Diego Hormazábal


+56 2 2928 2226

His practice focuses on advising clients on personal and corporate tax planning, local and international tax consulting, taxation of corporate restructuring and reorganizations and tax litigation.


  • Goldman Sachs, as the sole global coordinator, bookrunner, initial purchaser and commitment provider, on a USD489 million zero coupon senior secured notes issuance due 2028 issued by Chile Electricity PEC SpA under Rule 144A/Regulation S of the United States Securities Act of 1933. The proceeds were used by Chile Electricity PEC SpA to purchase certain receivables from the main energy generation companies in Chile originated under Law No. 21,185, which temporarily stabilized the electricity tariffs.
  • A Latin American group on the local tax aspects of a regional restructuring.
  • Several multinational and local companies in various industries (banking, mining, forestry, public concessions, retail, energy, etc.) on day-to-day permanent tax advice as well as particular projects.
  • Family groups on the structuring of their family business.
  • Family groups on the design of business restructuring and on the process of voluntary declarations of capital abroad.
  • Several local and foreign companies on their defense against the Chilean Internal Revenue Service´s audit processes and tax determinations.
  • Several companies on tax issues related to foreign investments in Chile.


  • Professor, Master of Tax Law, Course of Inheritance and Gift Tax, Universidad Adolfo Ibáñez (since 2023).
  • Undergraduate Professor, Course of Advanced Income Tax, Universidad Adolfo Ibáñez (since 2023).
  • Assistant Professor of Civil Law, Universidad de los Andes (2015-2018).
  • Winner of the Annual Law Thesis Award, Honorable Chamber of Representatives (2013).
  • Teaching Assistant of Procedural Law, Universidad Católica de Valparaíso (2010-2013).
  • Executive Director, Center for Legal Studies "Ius Novum" (2010-2011).


  • Co-Author of the article "El Embargo de Cuentas Bancarias", Revista de Derecho, Universidad Católica del Norte (2015).
  • Author of the article "La Reforma a la Justicia Civil en Chile. Novedades en Torno a la Investigación del Patrimonio del Ejecutado en el Proyecto de Nuevo Código Procesal Civil", Estudios de Derecho de la Judicatura, Universidad Católica de Valparaíso (2013).
  • Author of the article "La Tutela Ejecutiva del Crédito: Una Mirada desde la Eficiencia y Eficacia de la Ejecución de Cara a la Reforma del Proceso Civil Chileno"Revista Estudios Jurídicos Democracia y Justicia (2012).
  • Research project "Principles of the Executive Credit Protection", FONDECYT (2011).
  • Research project "To a New Insolvency Justice", FONDECYT (2010).


  • Law, Universidad Católica de Valparaíso (Summa Cum Laude).
  • LL.M., Georgetown University, Washington D.C. (LL.M. Distinction and Dean's List) (Georgetown Merit Scholarship and Becas Chile) (2019).
  • Professor Raul Le Roy Award, given annually to the best student of each class of Law School (2010).
  • R.P. Eduardo Lobos SS.CC. Award to the best Bachelor in Legal Sciences (2013).


  • Chile (2015).


  • Spanish.
  • English.

Follow us in Wechat Síguenos en Instagram Síguenos en YouTube