Manuel Garcés

(The following information was supplied by the firm)

Partner at Carey and co-head of Carey’s Tax Group. He advises clients in local and international tax consulting, personal and corporate tax planning, foreign investments and tax litigation.


  • A multinational bank on the tax aspects related to the acquisition of a majority stake and control of a local bank for more than USD2 billion.
  • A local mining company on settling a tax audit for transfer pricing adjustments.
  • Several renewable energy companies on the obtention of VAT exemptions for the import of capital assets and the obtention of VAT refund for the tax paid at construction stage.
  • Norwegian investment funds on the tax aspects of the sale of an aquaculture-food business with Chilean underlying assets.
  • An Italian financial and insurance company on 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 on the tax aspects related to the acquisition of a 30% stake in a mayor mining asset to a Chilean company.
  • A Canadian investment fund on the tax aspects of the sale of its 50% stake in a mayor toll-road in Santiago.


  • Recognized in Tax, Chambers Latin America.
  • Recognized in Tax, The Legal 500.


  • Professor of theTax Law Master Program, Universidad Diego Portales (2013-2018).


  • Co-author of the article “Chile’s Approach to the Taxation of the Digital Economy”, IBA (2019).
  • Co-author of the article “VAT Relief in Operational Projects in Chile”, Practical Latin American Tax Strategies, Thomson Reuters (2013).
  • Co-author of the article “Equity or Debt? Funding Foreign Investment in Chile”, International Tax Review (2012).


  • Tax Law
  • Family Companies and Holdings


  • 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).


  • Chile (2010).


  • Spanish.
  • English.

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