Sebastián Martínez-CondePartner

Sebastián has broad experience as a tax lawyer, advising national and foreign clients on the development of their businesses, asset protection, implementation of legal franchises and management tax contingencies. He also advises individuals and families making investment and succession planning decisions.

Sebastián graduated (J.D.) from Pontificia Universidad Católica de Chile Law School with Certification in Economic-Commercial Law and holds a Master of Laws in Taxation (Tax LL.M.) from Georgetown University, Washington D.C.

He is a professor of tax law at the “Business Taxation LL.M.” of Universidad de los Andes; at the “Business Law LL.M.” of Universidad Mayor; and author of the Chilean chapter of Chambers and Partner’s “Private Wealth 2021” guides. He has been speaker at several events organized by institutions such as investment banks, financial advisors and the International Fiscal Association.

Ranked by Chambers and Partners, The Legal 500, Leaders League and Best Lawyers. Praised as the most prominent young lawyer in the “Family Offices” category of Leading Lawyers 2021, the most relevant Chilean law ranking, which is only based on peer review.

Before Torretti & Cía., he was part of the tax groups of CorreaGubbins and Barros & Errázuriz, and was a manager at the International Corporate Tax group of KPMG Chile.

He is a member of the International Fiscal Association and the Chilean Bar Association.

He is fluent in Spanish and English.


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).

‘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).

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(+56-2) 2993 4400
Avenida Apoquindo 3500, 9th floor
Las Condes, Santiago