Browsing by Author "Geraldine Viviana Espinosa Monsalve"

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    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
    Ingrid Nayibe Ibañez Leal; Geraldine Viviana Espinosa Monsalve; Gerson Manuel Anduquia Rodríguez
    This paper analyzes the impact of temporary differences on the Minimum Tax Rate (MTR) or Adjusted Tax Rate (ATR) in the company THX S.A.S., as established in paragraph 6 of Article 240 of the Colombian Tax Statute, incorporated through Article 10 of Law 2277 of 2022 (Congress of Colombia, 2022), with a focus on THX during its operational inactivity in the 2024 taxable period. A significant risk of overtaxation and distortion of the company’s real economic capacity is identified, arising from temporary differences due to the interaction between the IFRS for SMEs and the provisions of the Tax Statute, which distort the calculation of the MTR, requiring taxpayers to pay at least 15% on adjusted accounting income. However, the analysis evaluates five types of temporary differences: depreciation of fixed assets, impairment of receivables, foreign exchange differences on accounts denominated in foreign currency, inventory valuation, and investment property valuation. 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). Consequently, the study proposes and compares three concrete tax planning alternatives, evaluating their differential impact on tax burden, audit risk, and liquidity, in order to ensure a reasonable determination of the MTR consistent with the company’s real economic capacity.