Especialización en Planeación Tributaria

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Ambigüedad y vacíos normativos en la clasificación del IVA en alimentos (tortillas): implicaciones fiscales y estrategia para reducir la incertidumbre en TORTI S.A.S.
Acosta-Monroy, Ana Lucia; Sánchez-Molina, Ana María; Tocarruncho-Garavito, Deisy Johana; Anduquia-Rodríguez, Gerson Manuel
This paper analyzes the impact of regulatory ambiguity on the tax classification of tortillas produced by TORTI S.A.S. and its effect on the determination of Value Added Tax (VAT) and the generation of tax contingencies. Using a doctrinal and jurisprudential methodology, the constitutional (Political Constitution of Colombia, 1991), legal, and administrative framework governing VAT treatment for bakery products in Colombia is examined. It identifies that the absence of an express definition in Article 424 of the Tax Code (Senate Secretariat, 1992) leads to divergent interpretations as to whether tortillas should be treated as taxable goods or as exempt from the tax. Four viable interpretations are presented and evaluated, based on literal, functional, technical-tariff, and procedural criteria, and the fiscal risk and economic impact of each are weighed. The results demonstrate that tariff classification according to the Andean Nomenclature (NANDINA), complemented by a binding ruling from the Colombian National Tax and Customs Directorate (DIAN), constitutes the most robust strategy for ensuring legal certainty in compliance with tax obligations. It is concluded that the ambiguity detected reflects a deficiency in legislative drafting that requires express intervention from the Colombian legislature to establish objective classification criteria for bakery products and strengthen the principles of legality, equity, and coherence of the tax system.
Análisis tributario de los beneficiarios del Subsidio de Vivienda en el territorio colombiano
Sarmiento-Valderrama, Laura Camila; Hernández-Méndez, Laura Alejandra; Giraldo-Quintero, Cristian David; Anduquia-Rodríguez, Gerson Manuel
The tax legislation in Colombia contains some complex technicalities to understand regarding the treatment to be given to certain aspects in the income tax return by taxpayers. For this reason, this research analyzes the tax treatment of housing subsidies granted by family compensation funds in Colombia. The main objective is to identify the reasons why these subsidies are not deductible, exempt income or income not constituting income, but are considered as taxable income for the beneficiary individuals. The causes and effects of this tax classification will be examined, including potential penalties for disregarding their treatment in the income tax return. In addition, the criteria used to determine deductions, exempt income and income not constituting income according to current regulations are detailed. The research uses the Delphi Method to consult professionals specialized in the tax field and to obtain a clearer analysis regarding the development of the specific objectives set forth. In conclusion, the study provides an analysis of the tax treatment of housing subsidies and their impact on the personal finances of the beneficiaries, in addition to exposing the considerations of the tax administration for their current classification.
Aplicación de beneficios tributarios en proyectos fotovoltaicos en la Empresa San Juan Silgado García SAS
Benítez-Sánchez, Juan Ricardo; García-Quintero, Mayelis; Silgado-Araujo, Tatiana Isabel; Anduquia-Rodríguez, Gerson Manuel
This study analyzes the tax impact of installing a photovoltaic system at Aceros San Juan Silgado García S.A.S., highlighting the benefits of Law 1715 of 2014, reduced energy costs, and optimization of the tax burden.
Diferencias Temporarias: Estrategias Para Mitigar los Efectos En El Cálculo De La Tasa Mínima De Tributación Para La Empresa THX S.A.S En Inactividad Operativa
Ibañez-Leal, Ingrid Nayibe; Espinosa-Monsalve, Geraldine Viviana; Anduquia-Rodríguez, Gerson Manuel
This paper analyzes the impact of temporary differences on the Minimum Tax Rate (MTR) or Adjusted Tax Rate (ATR) for the company THX S.A.S., as established in paragraph 6 of article 240 of the Colombian Tax Code, incorporated by article 10 of Law 2277 of 2022 (Tax Code, 2026). The analysis focuses on THX being operationally inactive during the 2024 tax year. A significant risk of overtaxation and distortion of the company's real economic capacity is identified, stemming from temporary differences between the interaction of IFRS for SMEs and the provisions of the Tax Code that distort the calculation of the MTR, which requires taxpayers to pay at least 15% on adjusted accounting profit. However, the analysis evaluates five types of temporary differences: depreciation of fixed assets, impairment of accounts receivable, exchange rate differences on foreign currency accounts, inventory valuation, and valuation of investment property. The results show that, despite its operational inactivity, THX S.A.S. faces a disproportionate tax burden even without operating income, which compromises its liquidity and violates the principles of tax equity and proportionality (Constitutional Court of Colombia, 2024).
Dificultades en la Aplicación del Impuesto al Plástico de un Solo Uso en Colombia
Poveda-Gómez, Cristian Javier; Amaya-Gómez, Sandra Milena; Sarmiento-Forero, Sara Lucia; Anduquia-Rodríguez, Gerson Manuel
The single-use plastic tax was implemented in Colombia to discourage consumption among society and organizations and to encourage the adoption of sustainable alternatives. However, it faces challenges in collection, enforcement, and resistance from productive sectors. The purpose of this research is to define the main difficulties in the implementation of the single-use plastic tax, for which the Delphi method was employed through a structured consultation with a group of experts in taxation, accounting, and fiscal law. This method allowed for the identification of challenges in the application of the tax and enabled the description of the causes and interpretations of the taxpayer and the taxable event, as well as the positions taken by the Constitutional Court and the Acoplásticos association regarding this issue. Additionally, the study details how social factors influence the adaptation to this tax, given that the regulation mentions certain incentives, such as certificates for companies that meet circular economy requirements, the productive reconversion plan, and labor adaptability. However, there are no clear details on how to apply for these benefits, and the ministries have not yet made public the plan for companies whose economic activity depends on the production and importation of single-use plastics. Finally, Colombia is compared with Ecuador and Peru to identify best practices and differences in the implementation of single-use plastic regulations.
Economía naranja en Colombia: reflexión sobre su derogatoria y los efectos en la planeación tributaria del sector creativo y su sostenibilidad
Salazar-Mantilla, Laura Camila; Ñañez-Rodríguez, Camila Alexandra; Guerra-Pulido, Esmeralda; Anduquia-Rodríguez, Gerson Manuel
The study analyzes the repeal of the Orange Economy Law in Colombia and its impact on tax planning for companies in the creative sector. The elimination of tax benefits, such as income tax exemptions, increased the tax burden and generated regulatory uncertainty, forcing companies to rethink their financial strategies. As a result, the risk of tax non-compliance increases, decision-making becomes more difficult, and the sustainability of the creative sector is affected.
Efecto de la tributación digital en el comercio transfronterizo.
Moreno-Castro, Juan Pablo; Rivera-Suarez, Heidy Lineth; Anduquia-Rodríguez, Gerson Manuel
This case study evaluates the effects of digital taxation on cross-border trade, focusing on how current tax policies impact innovation and the competitiveness of digital companies. In a contemporary context where the use of mobile services through applications is on the rise, the study will review the implementation of Law 2277 of 2020, which introduced a 3% tax on gross income for non-resident companies with a significant economic presence (PES) in Colombia, as well as a 19% VAT on digital services. While the laws aim to collect these revenues equitably, they can create instances of double taxation where the same income is taxed both in the country of origin and in Colombia. This can reduce companies' profits and limit the resources they can allocate to research and development (R&D), primarily affecting startups and growth companies that rely on reinvesting profits for innovation and expansion. The study also compares different tax systems, indicating that the 3% tax rate is more advantageous for larger companies, unlike startups, which may benefit more from only paying taxes on net profit under the standard rate. Furthermore, it highlights the importance of double taxation treaties, such as those between South Korea and Japan, as well as the pillars proposed by the OECD.
El impuesto al patrimonio: una posible forma de doble tributación de los contribuyentes y su análisis con relación a los principios constitucionales
Santos-Parrado, Julián David; Cocunubo-Cárdenas, Laura Valentina; Anduquia-Rodríguez, Gerson Manuel
This study examines the role of the wealth tax within the Colombian tax system and its economic, constitutional, and behavioral implications. Based on a critical analysis, it examines how this tax interacts with the taxpayers” ability to pay, how it aligns with the constitutional principles that guide taxation, and how the regulatory structure and its constant modification influence fiscal confidence and capital mobility. The development of the study assesses the extent to which the wealth tax in Colombia, when configured as a possible form of double taxation on wealth, affects taxpayers” confidence, encourages tax evasion and avoidance, and discourages investment in the country, through a conceptual review, a normative evaluation, and a practical analysis that allows the observation of the real effects of the tax in different economic scenarios. The analysis considers not only the impacts on liquidity and the effective tax burden of taxpayers, but also the way in which legislative volatility influences investment decisions, wealth planning, and the eventual relocation of resources to more stable or competitive jurisdictions. The results show that the effectiveness of the wealth tax largely depends on legal stability, the internal coherence of the tax system, and the level of confidence that taxpayers perceive in fiscal rules.
El régimen tributario especial: conflictos en su aplicación desde la perspectiva de las entidades sin ánimo de lucro y claridad sobre sus beneficios fiscales
Aldana-Álvarez, Yuliana Lorena; Mejía-Pinilla, Laura Alejandra; Rodríguez-Loaiza, Daniela; Anduquia-Rodríguez, Gerson Manuel
This document analyzes how the use of the Special Tax Regime (STR) may generate tax conflicts within the Colombian tax system. Its main objective is to explain the issues arising from its application through three key areas: regulatory ambiguities related to meritorious activities and the requirements for access and permanence; the dependence on the taxpayer’s principle of good faith; and the application of the principles of equity, justice, and tax efficiency. The research was conducted using a qualitative methodology based on the analysis of current regulations and situations that reveal inconsistencies in practice. First, the provisions of the STR were reviewed to identify gaps and ambiguous interpretations, especially regarding the definition of meritorious activities and the management of surpluses. Second, the scope of the principle of good faith in the tax authority’s auditing processes was analyzed, evaluating whether reliance on the information reported by entities is sufficient or whether stricter control mechanisms are required. Finally, the regulatory framework was compared with its practical application to determine whether the principles of equity, efficiency, and tax progressivity are truly guaranteed. As a methodological tool, the Delphi method was used, which made it possible to collect and contrast expert opinions in order to reach well-founded conclusions regarding the main issues of the STR, facilitating the identification of regulatory gaps and strengthening the critical analysis of the regime.
Estudio técnico Activos Biológicos y su tributación en la empresa Will
Gómez-Peñaloza, Luis Gabriel; Morales-González, Margiee Mirella; Anduquia-Rodríguez, Gerson Manuel
The general objective of this technical study is to explain the tax treatment of the inventories and property, plant and equipment of the biological assets of the company Will for the year 2025, in order to determine the taxable base and evaluate the effective tax rate for the income tax return filed with the tax authority. The company under study is a producer and marketer of foliage, used to assemble and embellish bouquets, these are subjected to different treatments since they are exported to the United States. The foliage is measured as inventory and not as property, plant and equipment, this is where the problem arises. The analysis of the technical study is framed with the current regulations of the Colombian Tax Statute, determining the treatment of Biological Assets, evaluating their deductions in order to have better accounting and tax figures to reduce the value to be paid for income tax. The work concludes with a tax planning action plan, based on articles 92 to 95 of the Tax Statute, IFRS 41 for full and section 34 for SMEs. It deals with the folios with their respective deductions of articles 63, 64 and 137 of the Tax Statute.
Gestión del Impuesto de Industria y Comercio de Comercial Andina S.A.S.
García-Zuluaga, Bleidy Astrid; Tovar-Perdomo, Carlos Alberto; Urrego-Triana, Maribel Yolanda; Anduquia-Rodríguez, Gerson Manuel
The study analyzes the management of the Industry and Commerce Tax (ICA) in the company Comercial Andina S.A.S., focusing on the difficulties in determining, assessing, and controlling the tax in a context of high municipal regulatory diversity. The purpose was to diagnose weaknesses in ICA management, identify risks arising from inconsistencies between accounting and tax information, and evaluate how regulatory heterogeneity affects tax compliance. The general objective was to analyze ICA management for the 2024 tax year, supported by three specific objectives: to identify weaknesses in the tax base and territoriality, to analyze tax risks generated by inconsistencies in information, and to evaluate the impact of municipal regulatory diversity on tax assessment. The methodology was qualitative with a descriptive- analytical approach, based on documentary review of tax returns, accounting information, and municipal regulations, complemented by reconciliations of financial data and a comparative analysis between Magangué and Valledupar. The results reveal inconsistencies in the application of the territoriality principle, absence of formal reconciliations between accounting and tax information, and omissions in complementary taxes. A high tax risk associated with penalties for inaccuracies, audit processes, and the accumulation of interest was also identified. Municipal regulatory diversity is confirmed as a structural factor that complicates ICA management. In conclusion, the study demonstrates the need to strengthen internal procedures, improve reconciliations, and standardize processes to reduce tax contingencies and ensure regulatory compliance.
Identificación de los efectos en renta e IVA del año gravable 2022 para VP SAS por estar registrado como responsable de IVA
Cortes-López, Heidy Katherine; Burgos-Gómez, Adriana Lucia; Luna-Cortes, Ferley; Anduquia-Rodríguez, Gerson Manuel
This case study identifies the tax implications for VP SAS, when changing from Responsible, to Not Responsible for VAT, since VP SAS generates 100% of its income from an activity excluded by virtue of numeral 21 of article 476 of the Tax Statute. This case takes on special relevance for VP SAS because favorable VAT balances are being shown under paragraph 3 of article 437-1 and numeral 3 of article 437-2 of the Tax Code for payments abroad, which do not meet recognized. In this sense, it will start from the identification of the items that significantly resemble the effective tax rate of the company, assessing the consequences that the configuration as Not responsible for VAT has for VP SAS, up to the suggestions of a penalizing type that They can be derived from bad accounting and tax practices carried out by the company. Finally, through the VP SAS case study, other entities with similar characteristics can adopt and execute the tax regulatory framework correctly, make informed decisions to minimize risks, and avoid sanction consequences.
Impacto de la Sanción por No Envío de Información en Social Independiente LTDA de acuerdo con los Principios de Equidad y Justicia Tributaria.
Bedoya-Manrique, Paola Andrea; Molano-Rodríguez, Cristian Alejandro; Martínez-Garavito, Angela; Anduquia-Rodríguez, Gerson Manuel
This paper validates the application of Article 651 of the Colombian Tax Code and its impact on Empresa Social Independiente LTDA (EMSI), a microenterprise dedicated to recycling. It emphasizes the disproportionate effect of the penalty for failure to submit information, given its normative and procedural scope. While the law aims to ensure timely and accurate information for tax audits, its uniform application ignores the structural, operational, and financial differences between microenterprises and large taxpayers, creating a conflict with the principles of equity and tax justice. The main causes identified are the rigidity of the penalty regime, the limited administrative and financial capacity of Empresa Social Independiente LTDA (EMSI), and the lack of tax planning. These factors, combined with a context of increasing tax pressure, mean that the penalty, although equal in percentage terms, has an unequal impact, affecting the company's liquidity and sustainability. To demonstrate the disproportionate nature of the sanction, a financial analysis was carried out, which showed that even sanctions of a formal nature generate relevant effects on liquidity, profitability and equity, compromising economic sustainability and the going concern assumption.
Implicaciones de la doble tributación sobre ingresos y patrimonio provenientes del exterior en el sistema tributario colombiano
Rodríguez-Cifuentes, Daniela; Parra-Cruz, Brayan Stiven ; Romero-Rojas, Andrey Sneider; Anduquia-Rodríguez, Gerson Manuel
This research investigates the implications that arise when a Colombian individual has income or assets abroad, which may be taxed by two different jurisdictions. In order to develop the research, the Delphi method of regulatory verification was applied, complemented with the validation of technical criteria through the opinion of tax professionals. The purpose of this research is to analyse how double taxation treaties according to the OECD model help to reduce the tax burden of the taxpayer. By analysing how double taxation is incurred in the Colombian tax system through the imputation credit or tax credit, allowing the tax resident to deduct in Colombia the tax already paid in the country of origin of the wealth. In addition, a comparison will be made of the tax burden in Colombia compared to Spain and the United Kingdom, describing the fiscal and legal characteristics of wealth and income tax in each country, incorporating the taxable base, structure and rates. With the aim of knowing and understanding the impact that this may have on the country's competitiveness.
Implicaciones tributarias por la eliminación en la deducción de regalías para las compañías del sector de hidrocarburos según la Ley 2277 de 2022
López-Méndez, Ana María; López-Fuentes, Katherine; Romero-Sanabria, Kevin Herney; Rubiano-Rodríguez, Brayan Smith; Anduquia-Rodríguez, Gerson Manuel
This paper analyzes the tax implications of the elimination of royalty deductions for companies involved in the extraction of non-renewable natural resources in Colombia, as established in Law 2277 of 2022, implemented by President Gustavo Petro (2022-2026). The reform aims to increase fiscal revenue but raises concerns about its impact on foreign investment and the competitiveness of the extractive sector, as it does not align with the principles of equity and equality. The effects of this elimination on the profitability of companies are examined, considering that royalties can no longer be claimed as a cost or expense related to operations. Additionally, the treatment of royalties in Colombia and Canada is compared, highlighting the differences in fiscal incentives that influence the perception of potential investors. The findings of this research indicate that the removal of the deduction could reduce foreign investment, negatively affecting the country's competitiveness. It is concluded that the government must carefully consider the implications of these fiscal policies to create a favorable environment for investment and sustainable economic development.
La inclusión laboral de personas con discapacidad como herramienta de optimización tributaria en LUBRICANTES DOL S.A.S
Soache-Rodríguez, Tatiana Lineth; Largo-Avendaño, Sonia Rocío ; Anduquia-Rodríguez, Gerson Manuel
This study examines the relationship between the labor inclusion of people with disabilities and the tax incentives in force in Colombia, within the framework of current legislation. Special attention is given to Law 361 of 1997, which establishes tax benefits such as a 200% income tax deduction on salaries and social benefits paid to workers with disabilities. This regulatory analysis highlights how inclusive hiring practices can become a strategic opportunity to optimize the tax burden while promoting labor equity and social inclusion. To collect information and validate the proposed hypotheses, the Delphi method was applied as a qualitative research technique aimed at achieving expert consensus. Through successive rounds of consultation, the perspectives of professionals specialized in tax planning were gathered, allowing the identification of best organizational practices for integrating labor inclusion into corporate tax planning processes. This methodological approach contributed to a robust and validated analysis of both the available tax incentives and the organizational conditions required for their effective implementation. Finally, the research proposes a tax planning approach that integrates fiscal management with corporate social responsibility. This approach emphasizes that tax incentives should be managed consistently with inclusion and sustainability policies, allowing companies to generate both economic and social value. In this context, labor inclusion transcends an assistential perspective and becomes a strategic component that strengthens competitiveness, corporate reputation, and commitment to diversity.
Modelo de Planeación Tributaria Integral para la Gestión de Riesgos Fiscales y Cambiarios: del saneamiento contable a la sostenibilidad financiera de Digital Tech S.A
Arévalo-Ruiz, Yency Yulieth; Hernández-Niño, Nancy Edith; Mongua-Lancheros, Sandra Milena; Anduquia-Rodríguez, Gerson Manuel
Digital Tech S.A. is a Colombian company established with foreign capital that operates under a mixed business model. The absence of a preventive tax approach aligned with the economic substance of its operations generated systematic accounting inconsistencies that distorted the determination of the taxable bases in Income Tax, VAT and ICA, exposing the company to a tax and exchange contingency.
Presunta Omisión de un Activo Patrimonial en la Declaración del Impuesto de Renta
Henao-Serna, Juan Felipe; Perdomo-Narváez, Diana Carolina; Anduquia-Rodríguez, Gerson Manuel
A fundamental aspect of preparing an income tax return is the accurate determination of net worth, which includes assets defined as any value that can provide future economic benefits and generate wealth for the taxpayer. Based on this definition, this study seeks to determine whether the omission of an account receivable derived from the sale of shares and considered uncollectible constitutes an omission in the income tax return. The potential tax and penalty implications of not including this asset in the return were identified, a comparison was made between the accounting and tax treatment of this type of account receivable, and finally, an evaluation was conducted to determine whether an asset involved in legal proceedings should be included in the taxpayer's gross worth under tax regulations. The findings were then compared with a survey of tax experts, concluding that the analysis should be conducted from a broad perspective, encompassing legal, economic, and evidentiary factors. It can be concluded that, even with an active legal process, there is no certainty that the taxpayer will receive future benefits, therefore it should not be reported as part of gross assets since there is sufficient supporting documentation to show that it will be fully impaired and should only be treated in the financial statements as a note.
Riesgos tributarios derivados del cumplimiento de los requisitos del Régimen ZESE en la empresa beneficiaria AGG SAS de Armenia, Quindío
Galindo-Aponte, Nancy; Artunduaga-Parra, Leidy Liliana; García-Cardozo, María Alejandra; Anduquia-Rodríguez, Gerson Manuel
This preliminary project analyzes the tax risks and financial impact of complying with the requirements of the ZESE (Special Economic and Social Zones) regime for the trading company AGG SAS, located in Armenia, Quindío. The central research problem arises from the need to harmonize the regime's strict regulatory requirements, especially the sustained increase in the workforce, with the protection of liquidity and operating cash flow. Consequently, the general objective was established to recommend financial and tax sustainability guidelines that ensure the continuation of the tax benefit. The methodology employed is an analytical case study, based on a comparative financial evaluation (2022–2025 period) and a cost-benefit analysis of the additional payroll expense versus the savings in income tax. The main results reveal that a restrictive interpretation of the labor requirement, caused by poor advice, led the company to incur significant additional benefits costs. The benefit-cost ratio fell to 39.6% in 2025, demonstrating that the tax savings were absorbed by the permanent outflow of cash. In conclusion, although the Special Economic Zones (ZESE) regime is a valuable tool for regional employment, its corporate viability requires rigorous planning. Unplanned over-hiring undermines the tax relief, turning it into a source of financial pressure.
Tasa mínima de Tributación
Cortes-León, John Alexander; Peláez-Moya, Dilan Mauricio ; Anduquia-Rodríguez, Gerson Manuel
This thesis reviews the implementation of the Minimum Tax Rate in Colombia, introduced by Law 2277 of 2022. This law aims to ensure that all companies pay at least 15% effective tax and has been framed as a tool to combat tax evasion and avoidance, although it fails to adequately distinguish between abusive practices and legitimate tax planning strategies. The research employed a qualitative, descriptive, and applied methodological approach with a non-experimental design. The Delphi method was used as the primary method, complemented by regulatory document analysis, doctrinal review, and a case study. A comparison with the Spanish model reveals that Colombia opted for a broad and unilateral strategy, integrating the Adjusted Tax Rate directly into Income Tax without establishing income thresholds, unlike Spain's selective approach aligned with EU regulations. The case study of company Z SAS illustrates how the Minimum Tax Rate can create distortions, forcing the company to add a tax to reach 15% and neutralizing the effect of legitimate tax benefits and strategies adopted for sound tax planning. This affects liquidity and contravenes the principle of equity.

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