María Jesús Ibáñez

Asociada SeniorSenior Associate / Chile

Member of the Tax and International Trade Group. Her area of specialization is international tax law, and it is within such a context that she has counselled clients in investment structuring and financing. She not only has experience in Chile, but also in the U.S.A., where she worked as International Tax Consultant for Deloitte LLP after her LL.M in Chicago University. María Jesús is a member of the Tax Table of the Chilean Chamber of Commerce, a mentor for Woomup, and one of the experts at [the Chilean business association] Hay Mujeres. Among others, María Jesús is also a former entrepreneur, Instagram content generator, and tech investor.


Work experience

  • 2019 - present Senior Associate

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2018 - 2019 International Tax Consultant

    Deloitte Chicago

  • 2015 - 2018 Associate

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2012 - 2015 Associate

    Claro & Cia.




Featured Cases

  • Grupo Ibereólica 2015

    Counsel in the sale of an eolic energy project along with its transmission line to several purchasers.

  • Mutua Madrileña 2015

    Counsel in the tax advice on the acquisition of insurance companies of BCI Bank. Advised in the design of the investment structure while having in mind the effects that the newly enacted tax reform would have in the cash flow modelling of the investment.

  • Grenergy 2015

    Counsel in selling of 100% of GR Pacific Ovalle SpA to Sun Edison, for the development and construction of a 47MW solar power plant.

  • BTG Pactual Chile SpA 2016

    Counsel in the Chilean restructuration of the group by the acquisition of Banco BTG Pactual Chile from BTG Pactual Chile SpA of its whole stockholding in BTG Pactual Chile S.A. Corredores de Bolsa and BTG Pactual Chile S.A. Administradora General de Fondos.

  • Parque Eólico Cabo Leones I S.A. 2016

    Counsel in the project finance process of Cabo Leones I wind farm with a consortium of Chilean and international banks for both the senior debt facility and VAT facility.

  • EDF 2016

    Counsel to EDF EN in the acquisition to Ibereólica of 50% of Cabo Leones I (wind farm with a projected installed capacity of 177MW), including due diligence, negotiation and drafting of the main contracts. Also advised Cabo Leones I in the sale of “Línea de Transmisión Cabo Leones S.A.” to the SAESA Group, and the negotiation of the long term tolling agreement with such company.


    Counsel to FIA in the purchase of the La Fortuna Group. La Fortuna Group owns approximately 21,033 hectares of land apt for forestation in the VII and VIII Region of Chile.

  • ENAP 2017

    Counsel to ENAP in structuring its equity participation in GNL Quitnero S.A. considering the entrance of the Canadian fund Borealis as a new shareholder.

  • CDEC 2017

    Counsel to CDEC in transitioning from a semi-private to a public entity. CDEC is the entity in charge of distributing energy to all the central and south regions of Chile. The reorganization involved giving CDEC a new institutional framework that would enable the entity to operate under the new electric regulation mandate.



  • 2016 -

    “Thin Capitalization Rules and the potential breach of the Non-Discrimination Clause on the OECD Double Taxation Treaties”

    - Chilean Tax Journal, December 2016, Volume No. 8. Ver publicación
  • 2015 -

    “BEPS and the challenges on the Permanent Establishment concept arising from the unavoidable digitalization of markets”

    - Chilean Tax Journal, December 2015, Volume No. 7.
  • 2016 -

    “VAT on imagenology and radiology services: Chronicle of a death foretold”

    - Chilean Journal of Tax Studies (Universidad de Chile), December 2016, Volume No. 16. Ver publicación
  • 19 November, 2021 Chile

    Chilean real estate start-up Houm gets funding round

    Ver publicación
  • 25 October, 2021 Chile

    PPU counsels lenders on Colbun’s $600m issue

    Ver publicación


  • 2018 University of Chicago LL.M.

  • 2014 2016 Master of Laws Universidad de Chile International Business, Trade, and Tax Law

  • 2013 Lawyer Supreme Court of Justice

  • 2012 Undergraduate Pontificia Universidad Católica de Chile Law



  • Advisor of the Technical Tax Board of the National Chamber of Commerce and Services (CNC) Chile
  • Mentor of the profesional women network platform Woom Up
  • University of Chicago Law School Alumni Association
  • Chilean Institute of Tax Law
  • International Fiscal Association

Academic activities

  • Activity 2011 - 2013

    Corporate Law

    Teachers Assistant - Pontificia Universidad Católica de Chile
  • Activity 2015 - 2017

    Tax Law

    JD and MBA students Teachers Assistant - Pontificia Universidad Católica de Chile

Seminars and Conferences