Tax Reform 2018

On August 21st, 2018 President Sebastián Piñera announced the main guidelines of a tax reform that will be submitted to Congress.

Baraona Fischer & Cia. has created this web page to contribute to the understanding and debate of the forthcoming tax modifications.  Information published in this website is of a general character and contents are not necessarily complete or strictly accurate.  Likewise, it is subject to updates and corrections on a permanent basis.

We invite you to collaborate with this initiative sending comments or documentation to


Alex Fischer at the 2021 tax system proposal team

Alex Fischer at the 2021 tax system proposal team

Our tax practice leader is part of the experts who is elaborating  a new tax system proposal since mid-2020. Lawyers, academics and professionals from national and international associations participate in this panel, who in groups analyze and develop 16 topics that will be delivered in March 2021.

El Mercurio

Alex Fischer at “New Tax Scenario in Chile” seminar

Alex Fischer at “New Tax Scenario in Chile” seminar

On November 20th, our partner Alex Fischer participated as a panelist in the seminar “New Tax Scenario in Chile”, whose objective was to analyze the impact it will have on investments, in the financial market in general and how it will affect the real estate sectors, investment funds and other businesses. The activity was organized by the financial advisory company and multifamily office Addwise and summoned financial experts, tax judges and businessmen.

Alex Fischer commented that “in the capital markets matter, the Protocol of Agreement between the Government and senators of the Treasury commission clearly denotes the intention to maintain, with greater restrictions, the regime of private investment funds and the exemption to profit of capital in the sale of shares with stock market presence. On the other hand, the commitment to review exemption regimes does not extend to matters such as the previous ones and which were subject to discussion and agreement therein ”.

Rodrigo Benítez, partner of Tax & Legal BDO, Luis Alfonso Pérez, judge of the First Tax and Customs Court of the Metropolitan Region, Ricardo Morales, executive president of HMC Capital, and Humberto Jorquera, managing partner of Addwise were also part of the expert panel who debated on these matters.

To read the media article about the event, click here:


Isabel Espinoza and Nahuel Acevedo propose to improve taxation of donations

Isabel Espinoza and Nahuel Acevedo propose to improve taxation of donations

In an article published by the international publisher Tax Notes, our partner Isabel Espinoza and associate Nahuel Acevedo, propose to encourage companies donations through an improvement in the tax treatment of this figure, as a means of helping to combat poverty and economic inequality.

To read the article, follow this link: