Sebastián Vallebona Espinosa is a lawyer from the Pontifical Catholic University of Chile, where he also earned an LL.M. with a specialization in Tax Law. He also holds an Advanced LL.M. in International Tax Law from Leiden University (Netherlands).

In academia, he teaches Tax Law I and II at the Faculty of Law of the Pontifical Catholic University of Chile and the Essential International Taxation course at Adolfo Ibáñez University.

His professional experience includes working in the Legal and Tax Services Department of PwC Chile (2012-2015) and at the law firm Pereira Covarrubias Montes Abogados (2015-2026). He then joined the Ministry of Finance, where he served as Tax Policy Coordinator from March to August 2026.

He is also a member of IFA Chile.