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Sebastián Martínez-Conde

Sebastián cuenta con amplia experiencia asesorando a clientes nacionales y extranjeros en materias tributarias, con énfasis en eficiencia impositiva, protección patrimonial, ejercicio de franquicias legales y manejo de contingencias tributarias. Además, asesora a personas naturales y familias empresarias en los aspectos legales y tributarios de sus decisiones de inversión y de sucesión patrimonial.

Es Licenciado en Derecho de la Pontificia Universidad Católica de Chile y cuenta con un Máster en Derecho Tributario de Georgetown University, Washington D.C.

En el plano académico, es profesor de derecho tributario en el Master en Tributación de la Empresa de la Universidad de Los Andes; y autor del capítulo chileno de la guía “Private Wealth 2021”, “Private Wealth 2022”, “Private Wealth 2023” y “Private Wealth 2024” de Chambers and Partners. Participa en diversas charlas y exposiciones, incluyendo bancos de inversión, MFO, STEP y la International Fiscal Association.

Ha sido reconocido por:

– Chambers and Partners en “Tax” y en “Private Wealth Law”;
– The Legal 500 en “Tax”;
– ITR World Tax en “Corporate Tax“ y “Private Client“;
– Leaders League en “Corporate Tax” y en “Wealth Management”;
– Best Lawyers en “Tax Law” y en “Corporate and M&A”; y,
– Leading Lawyers 2021, como el “abogado joven más destacado“ en la categoría “Family Offices“.

Antes de Torretti & Martínez-Conde, fue parte del grupo tributario de Barros & Errázuriz, y fue abogado gerente del área International Corporate Tax de KPMG Chile.

Es Director en la rama chilena de la International Fiscal Association (IFA), y previamente fue el representante del comité YIN para Chile.

Habla español e inglés.

testimonios

Sebastián Martínez-Conde advises high net worth clients on tax and succession planning, in addition to corporate restructuring. He is also capable of working on cross-border matters in addition to domestic issues. “Sebastián’s strategic approach, combined with his clear communication style, ensures that clients not only understand the issues at hand but also receive actionable, effective solutions.” “Sebastián Martínez-Conde is a great lawyer with a huge amount of knowledge.”

Chambers and Partners, High Net Worth 2025

"Sebastián's business-oriented perspective adds value in a way which is difficult to find in other tax lawyers. I am very pleased with his guidance."

Chambers and Partners, Latin America 2025: Tax

Sebastián is excellent. A true professional; timely, diligent and transparent.

Chambers and Partners Private Wealth Law client - High Net Worth 2024

Sebastian has a great deal of technical knowledge, always being up to date with international jurisdictions that lead taxation.

Chambers and Partners Private Wealth Law client - High Net Worth 2024

Sebastián Martínez-Conde is incredibly knowledgeable of tax matters and manages cross-border taxation at a high level. He really knows what he is doing and understands our commercial needs.

Chambers and Partners, Latin America 2024: Tax

Sebastián has positioned himselt as a notable lawyer in the tax market, and particularly in private wealth and family offices matters, as well as a recognisable member of the fax professional community.

Chambers and Partners, High Net Worth 2023

Sebastián really stands out for his empathy with clientes, as well as being on top of tax laws. He has an excellent approach to working in a team and an impressive ability to explain complex matters in an easy manner.

Chambers and Partners, High Net Worth 2023

Sebastián Martínez-Conde and Eduardo Torretti stand out for their quick and practical approach to clients’ problems. They are proactive advisors and strategic partners in their clients’ businesses, rather than mere second-line consultants or support.

The Legal 500, Tax, 2021

Sebastián Martínez-Conde is very proactive. He is a lawyer, who knows what he is doing. Sebastian always goes beyond what clients are looking for and has the solution or the technical explanation needed. Although he is young, he has a lot of experience.

The Legal 500, Tax, 2021

Sebastian Martinez-Conde is praised for his work advising high net worth clients on tax and succession planning. «He is an excellent lawyer,» states an impressed client, explaining: «He is very strong on tax planning, he is someone that I really trust and he is someone that is very focused on getting the best advice for clients. He is very responsive, I really appreciate the fact that he gets back to me very fast.» Another source observes: «He is very up to date with legislation, he is very intelligent and he is very clear in his advice.»

Chambers and Partners, High Net Worth 2021

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