The Chilean Internal Revenue Service (SII) has filed a criminal complaint for tax fraud against three corporate advisors, accusing them of conspiring to carry out maneuvers that resulted in a tax loss of nearly $200 million.
The individuals charged by the tax authority are business engineer Luis Alberto Miranda, attorney Roger Sebastián Matthei Villalobos, and legal expert Roland John Matthei Mercier. The case is being heard by the Third Guarantee Court of Santiago and is under investigation by the North-Central Metropolitan Prosecutor's Office.
Legal defense for the three professionals is being handled by the law firm BACS Abogados, which has rejected the allegations brought by the tax authority.
Corporate maneuvers to create fictitious losses
According to the complaint, the company Inversiones San Pablo SpA sought an improper tax refund for the 2022 tax year using the "Provisional Payments for Absorbed Profits" mechanism. The SII contends that through meticulous planning and corporate restructuring, this legitimate benefit was transformed into a tool for fraud.
The scheme began in 2020, when entrepreneur Alejandro Vega Vallejos requested that his advisors reorganize his corporate group to protect family assets. During this process, 100% ownership of Inversiones San Pablo SpA was transferred to the advisors involved.
The tax authority claims this move allowed the company to file a fraudulent claim by "artificially" creating a tax loss. Following a series of sales of equity interests and profits absorbed by accounts receivable, the company obtained a refund of $202.8 million, of which the SII had reimbursed $192.7 million that was not legally owed.
The SII maintains that fraudulent intent was demonstrated when, after being summoned to testify by the Tax Crimes Department, the defendants deposited $200 million into the General Treasury of the Republic. The agency argues that this payment was made only after those involved became aware of the investigation.
The complaint invokes Article 97, No. 4 of the Tax Code, which penalizes those who obtain tax refunds through fraudulent maneuvers. Additionally, the SII has requested that the Public Prosecutor's Office have the Metropolitan Economic Crimes Brigade (Bridec) interview other individuals involved in the companies in question.