Especialización en Planeación Tributaria

Permanent URI for this collectionhttps://repositorio.uniagustiniana.edu.co/handle/123456789/46

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Propuesta de modelo de planeación tributaria para la empresa SM SAS
Acevedo Martinez Claudia Lorena; Gomez Suarez Linda Katherine; Gerson M. Anduquia
This proposal presents the design of a tax planning model for the company SM S.A.S., focused on income tax for the year 2025. The analysis is based on the audit of income tax returns and financial statements from the years 2022 and 2023, where inconsistencies were identified in expenses, income, and unsupported assets. The study includes a financial projection considers increases in income and costs, taking into account market price indices. Based on this information, a set of tax measures aligned with the Colombian Tax Statute is proposed. These include deductions for labor expenses, donations, environmental investments, and tax discounts. The model was validated through the Delphi method with the participation of taxation experts, who confirmed the relevance of the strategies applied. As a result of the model’s implementation, the company significantly reduced its effective tax rate. Initially, this rate exceeded the nominal value due to the omission of applicable tax benefits. After applying the model, a 20.13% reduction was achieved, resulting in an effective tax rate of 20.64%. This was accomplished through the optimization of the taxable income base, the use of permitted deductions, the application of tax discounts, and appropriate asset depreciation. This reduction not only complies with current regulations but also improves the financial efficiency of SM S.A.S., serving as a reference for other companies in the sector seeking fiscal sustainability.
Evasión del IVA asociada al contrabando en Colombia: cuantificación de pérdidas fiscales, distorsiones de mercado y evaluación del control aduanero
Pinzón-Barreto, Geraldine Michel; Barrios-Meneses, Gonzalo; Rico-Bernal, Jerson; Rodríguez, Gerson Manuel
This research analyzes tax evasion stemming from smuggling and its economic impact in Colombia during the period 2018–2022, with an emphasis on the loss of Value Added Tax (VAT) revenue and the resulting market distortions. Using a quantitative, descriptive-correlational approach, the study estimated the magnitude of smuggling, the associated tax evasion, and the effectiveness of the enforcement measures implemented by the government. The results show that accumulated smuggling reached USD 34.496 billion, with technical smuggling through under-invoicing predominating, generating potential VAT evasion of approximately USD 5.672 billion. Furthermore, a high incidence was identified in sectors such as textiles, footwear, cigarettes, electronics, and pharmaceuticals, which have significant effects on formal competition and public revenue collection (Ministry of Finance and Public Credit, 2022). The research concludes that VAT evasion associated with smuggling constitutes a structural problem that weakens public finances, generates unfair competition, and limits the effectiveness of fiscal policies. Although progress has been made in customs control and tax enforcement, institutional weaknesses persist that require comprehensive strategies to strengthen revenue collection and reduce market distortions.
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.
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.
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.
Tasa minima de Tributación: tensiones juridicas generadas en colombia por la incorporación del tributo en las sociedades
Molina, Adriana Lizeth; Torres, Sandra Viviana; Castillo, Yuli Marcela; Anduquia, Gerson
This study aimed to develop a comprehensive understanding of the legal tensions generated by the incorporation of the Minimum Tax Rate (TMT) into the Colombian legal system, based on the international guidelines proposed by the OCDE (OCDE, 2021). To achieve this, the analysis focused on how this figure impacted the principles and structure of the domestic tax system.
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.
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.
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.
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.
Posibles Evasiones Fiscales En La Industria Del Modelaje Webcam En Colombia
Mayorga-Ospina, Michell Natalia; Muñoz-Castillo, William Gustavo; Valbuena-Gómez, Leidy Julieth; Chivara-Palacios, Sandra Yaneth
This report examines the main tax evasion mechanisms identified during our investigation of the webcam modeling industry in Colombia. This sector was found to operate under digital schemes and exhibit a high degree of opacity for tax oversight systems. Analysis of the current regulatory framework reveals regulatory gaps that prevent the DIAN (Colombian Tax and Customs Authority) from tracing income and thus hindering its control. These gaps include the determination of the VAT triggering event for digital services, the recognition of income from foreign platforms, and the required supporting documentation for applying deductions, withholdings, and other formal obligations stipulated in the Tax Code. The report confirms that informality or a taboo surrounding taxation in society, beginning with the financial sector, the use of non-resident technology intermediaries, payments via electronic accounts, and the handling of cryptocurrencies, all contribute to difficulty in tracing taxable events and foster omissions and inaccuracies punishable under Articles 647 and 648 of the Tax Code. Additionally, risks of income evasion via mandate contracts, underreporting of income through mixed operations, and potential links to money laundering schemes due to the absence of controls over the origin of funds are identified.
Análisis crítico del impuesto nacional al consumo de cannabis medicinal en Colombia: inconsistencias tributarias y desafíos normativos en el marco del sistema fiscal
García-Bello, Shouny Dayan; Guzmán-Quintín, Elkin Damián; Cortes-Pachón, Erika Tatiana; Chivara-Palacios, Sandra Yaneth
The paper analyzes the Colombian tax regime applicable to medical cannabis and the tensions between tax regulations, health regulation, and administrative practice, which affect the sector’s development. Based on the study of Law 1787 of 2016, the amendments to the Tax Statute introduced by Law 1819 of 2016, and the regulations issued by INVIMA, it is evident that the National Consumption Tax (INC) taxes cannabis derivatives according to their level of processing rather than their therapeutic purpose. This interpretation, supported by the DIAN, generates a cumulative tax burden of approximately 35% when the INC is added to VAT, increasing treatment costs and limiting access, especially for economically vulnerable patients. The study identifies structural deficiencies such as the absence of a specific tariff heading, the lack of conceptual harmonization between tax and health authorities, and uncertainty regarding the taxable event, the tax base, and product classification within the production chain. Additionally, the analysis of tax revenue between 2017 and 2025 shows initial growth followed by a decline due to regulatory and economic factors, as well as a high concentration of revenue in Bogotá. A comparison with Mexico and Uruguay shows that tax differentiation for medical use and clear regulation support sector development. It concludes that the Colombian regime is inconsistent with public health objectives and requires comprehensive reform aimed at equity and efficiency.
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.
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.
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.
Retos de la fiscalización a entidades no contribuyentes del Art. 23 del Estatuto Tributario: Hacia un modelo de equidad y transparencia fiscal
Ramírez-Martínez, Hans Emerson; Jiménez-Cárdenas, Heidi Jakeline; Cepeda-Pineda, Angela María; Chivara, Sandra Yaneth
The technical report analyzes the oversight challenges faced by supervisory and control entities—specifically the National Tax and Customs Directorate (DIAN)—in monitoring non–income tax–paying entities, as outlined in Article 23 of the Tax Statute. Although these entities are legal bodies that, due to their nature or function, carry out social activities and are exempt from paying income and complementary taxes, some of them engage in commercial and/or business activities that significantly increase their surpluses and assets without proper fiscal oversight. This situation may facilitate tax avoidance or evasion, undermining the principles of equity and fiscal transparency. The report examines several types of entities—such as churches, labor unions, employee funds, and trade associations—and, based on the research and collected information, finds evidence of commercial activities being conducted. As a result, the report recommends implementing legal and operational strategies to strengthen and provide effective oversight tools for DIAN, enabling the development of an adequate fiscal model that contributes to the control and sustainability of the tax system with respect to the entities referenced in this article.
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).
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.
Análisis del efecto del impuesto al patrimonio en las decisiones de planeación tributaria y su impacto en el recaudo del impuesto sobre la renta de personas naturales residentes en Colombia (2023-2025)
Alvarado-Gómez, John Gustavo; Huertas-Clavijo, Leidy Gabriela; Ruiz-León, Viviana Andrea; Chivara-Palacios, Sandra Yaneth
This paper analyzes the impact of the wealth tax in Colombia, made permanent by Law 2277 of 2022, on the tax planning decisions of individuals and its effect on income tax collection. It reviews current regulations, the principle of legitimate tax planning, and the most common strategies used by taxpayers, such as wealth fragmentation, investment companies, and asset adjustments. A distinction is made between legitimate planning, avoidance, and evasion, highlighting that avoidance arises from transactions lacking economic substance that seek to artificially reduce the tax base, while evasion involves the illegal concealment of information. Through hypothetical cases, the paper demonstrates how these practices erode the base of both the wealth and income taxes, undermining vertical and horizontal equity and reducing the efficiency of the tax system. Case law, particularly Ruling C-395 of 2024, confirms that the wealth tax must be evaluated according to the principles of equity, efficiency, and progressivity, although it keeps open the constitutional debate regarding its legitimacy as a permanent tax. In conclusion, the wealth tax has promoted more orderly wealth management, but it has also incentivized tax avoidance practices that affect revenue collection and fiscal fairness, thus requiring stronger state oversight and a periodic review of its regulatory framework.
Impacto de la Sanción por No Envío de Información en Social Independiente LTDA de acuerdo con los Principios de Equidad y Justicia Tributaria.
Martínez-Garavito, Angela; Molano-Rodríguez, Cristian Alejandro; Bedoya-Manrique, Paola Andrea; 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.

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