Geraldine Barahona
AsociadaGeraldine 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

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.

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.

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.





