Mariela Riquelme

Director - Tax & Audit
+56 2 2928 2207

Director of Tax and Audit of Carey’s Tax Group. Her work is 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.


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


  • Monitor of the Chilean IRS Training School (2010).



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


  • Spanish.

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