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    Geraldine Barahona

    Asociada

    Contact

    • Santiago de Chile

    Geraldine is an associate in the corporate area of ECIJA Chile. 

    She provides advice to national and foreign clients on corporate and tax law, with emphasis on the incorporation of companies, mergers and acquisitions, tax planning and foreign investment, combining his professional practice with litigation and judicial proceedings in civil law.

    She has more than 8 years of experience in Colombia, in the commercial area in the drafting of contracts and commercial agreements in the energy sector.

    Academic background

    • Law Degree, Universidad del Desarrollo (2023).
    • Diploma of Advanced Specialization in Taxation, Universidad Adolfo Ibáñez (in progress).
    • International Taxation Specialisation Course, Universidad del Desarrollo (2024)

    Academic

    Related services

    • Corporate/Mergers and Acquisitions
    • Corporate Governance

    Related insights

    Articles
    22 July 2026
    Online betting platforms: how VAT is calculated in Chile and the application of tax inspection measures by the SII

    Official Circular No. 1,658 from the Internal Revenue Service (SII) sets out new criteria for determining the VAT taxable base applicable to online betting and casino services provided by foreign platforms.

    Articles
    15 July 2026
    Family asset restructuring: comments on SII Circular No. 1184 of 2026

    Family wealth planning is a legitimate tool, but it requires that such arrangements be legally sound and have a legitimate business purpose that can be duly substantiated.

    Articles
    11 June 2026
    The SII calls for foreign online betting and gambling platforms to pay digital VAT

    SII Exempt Resolution No. 69 establishes a mechanism for foreign online betting and gambling platforms to declare and pay VAT in Chile, thereby strengthening tax oversight of digital services.