Especialización en Planeación Tributaria
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Item Diagnóstico contable y tributario con proyección al cumplimiento normativo de Importadora Total Renault SAS para el año gravable 2026Castro Rodriguez Esther Cecilia; Pinilla Salazar Mayra Yorlady; Ballen Ossa Maria Paula; Martha Lucia Santana CerdaAccounting-tax diagnosis of an auto-parts import company (Soacha, 2026) lacking a consolidated structure. Finds risks in mixed assets, VAT handling, manual withholding, and exogenous reporting, and proposes a control plan.Item Modelo de Gobernanza Tributaria y Análisis Financiero-Fiscal: Caso Almacenes Éxito S.A. (2024–2025)Yennifer Daniela Galindo MahechaThe discrepancies in interpretation between the Colombian Tax and Customs Authority (DIAN) audits and the operations of Almacenes Éxito S.A. generate a significant tax risk that requires proactive management. This study examines the deductibility of expenses associated with intangible assets (IAS 38), co-branding, and transfer pricing transactions (Articles 107, 74, 143, and 260-1 to 260-11 of the Colombian Tax Code). These interpretive frictions not only compromise liquidity by immobilizing tax credits in current assets but also require the recognition of accounting contingencies under IAS 37 and IFRIC 23. Given this evidentiary vulnerability, the study proposes the structuring of a tax governance model (Tax Compliance) and a Risk Matrix focused on providing a technical basis for each transaction. Methodologically, the research adopts a qualitative approach supported by documentary and financial data, structured in three stages: a jurisprudential analysis of the economic basis and potential of the expenditure (Unification Ruling 21329 of 2020 from the Council of State and the OECD's DEMPE guidelines), an examination of the company's public financial statements for the 2024 and 2025 periods, and the design of the control system. As a final contribution, a protocol for ex-ante evidentiary support is presented, along with operational guidelines for a Tax Compliance Committee. These tools are designed to demonstrate the economic substance of the transactions, provide legal certainty to corporate governance, and protect cash flow.Item Evaluación del desempeño fiscal del Impuesto de Publicidad Exterior Visual en el municipio de Rionegro - Antioquia (2022-2025): Propuesta de planeación tributaria pública para la optimización del recaudo para el año 2027 Evaluation of the fiscal performance of the Visual Outdoor Advertising Tax in the municipality of Rionegro, Antioquia (2022–2025): A public tax planning proposal to optimize revenue collection for the year 2027.Sandra Vanesa Buitrago Hueso; Andrés Ricardo Bustillo Sanabria; Edna Lizeth Quiroga Arias; Mauricio Rodríguez Orbes; Martha Lucia Santana CerdaThis research analyzes the fiscal performance of the Visual Outdoor Advertising Tax in the municipality of Rionegro, Antioquia, during the 2022–2025 period, with the purpose of identifying the factors that have influenced its behavior and, based on these findings, developing a public tax planning proposal aimed at strengthening tax revenue for 2027. The study is based on the importance of own-source revenues for the fiscal autonomy of local governments and recognizes that revenue collection efficiency depends not only on the tax rates established, but also on the institutional capacity to identify taxable events, maintain updated taxpayer information, conduct audits, and ensure timely compliance monitoring. Methodologically, the study follows a mixed, descriptive-propositional approach through the analysis of municipal financial information, particularly reports from the Consolidated Public Finance and Public Accounting Information System (CHIP), complemented by a review of the regulatory and administrative framework applicable to the tax and a SWOT analysis. The findings show significant growth in tax revenue between 2022 and 2025, together with greater coordination between the Treasury and Planning Departments, as well as strengthened auditing and control activities. Based on these findings, strategies are proposed focusing on technological modernization, updating the visual outdoor advertising inventory, standardizing procedures, strengthening institutional coordination, and promoting tax awareness. Thus, this research seeks to provide a practical tool to improve tax management and contribute to strengthening public finances and the fiscal autonomy of the municipality of Rionegro.Item Análisis del incumplimiento en la declaración y pago del Impuesto de Industria y Comercio (ICA) en el municipio de San Gil durante el período 2023-2025 y propuesta de estrategias para fortalecer el recaudo.Castro-Muñoz, Gloria Margarita; Martha Lucia Santana CerdaThis research analyzes the behavior of non-compliance in the filing and payment of the Industry and Commerce Tax (ICA) in the municipality of San Gil during the 2023-2025 period, considering its impact on tax collection and municipal financial sustainability. The objective of the study was to analyze this behavior, identify potentially associated factors, and propose strategies to strengthen tax collection. A quantitative approach with a descriptive scope and a non-experimental design was employed, based on the analysis of administrative records provided by the Municipal Treasury Department, as well as the review of specialized literature and applicable tax regulations. The findings revealed growth in the taxpayer base, increasing from 3,920 taxpayers in 2023 to 4,492 in 2025; however, this increase was not accompanied by improved compliance levels. The study identified a rise in unfiled tax returns, a decrease in effectively paid returns, and significant growth in overdue tax debt, which increased from COP $103,864,671 to COP $408,353,096 during the analyzed period. Additionally, the literature review identified factors related to tax knowledge, tax culture, tax auditing, and taxpayers' economic conditions as elements potentially associated with non-compliance. Based on these findings, strategies focused on tax education, strengthening auditing processes, debt recovery, and technological modernization were proposed. It is concluded that the integrated implementation of these actions may contribute to improving tax compliance, optimizing tax collection, and strengthening the financial sustainability of the municipality of San Gil.Item Evasión del IVA asociada al contrabando en Colombia: cuantificación de pérdidas fiscales, distorsiones de mercado y evaluación del control aduaneroPinzón-Barreto, Geraldine Michel; Barrios-Meneses, Gonzalo; Rico-Bernal, Jerson; Rodríguez, Gerson ManuelThis 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.Item 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 ManuelThe 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.Item El régimen tributario especial: conflictos en su aplicación desde la perspectiva de las entidades sin ánimo de lucro y claridad sobre sus beneficios fiscalesAldana-Álvarez, Yuliana Lorena; Mejía-Pinilla, Laura Alejandra; Rodríguez-Loaiza, Daniela; Anduquia-Rodríguez, Gerson ManuelThis 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.Item Presunta Omisión de un Activo Patrimonial en la Declaración del Impuesto de RentaHenao-Serna, Juan Felipe; Perdomo-Narváez, Diana Carolina; Anduquia-Rodríguez, Gerson ManuelA 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.Item Tasa minima de Tributación: tensiones juridicas generadas en colombia por la incorporación del tributo en las sociedadesMolina, Adriana Lizeth; Torres, Sandra Viviana; Castillo, Yuli Marcela; Anduquia, GersonThis 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.Item Modelo de Planeación Tributaria Integral para la Gestión de Riesgos Fiscales y Cambiarios: del saneamiento contable a la sostenibilidad financiera de Digital Tech S.AArévalo-Ruiz, Yency Yulieth; Hernández-Niño, Nancy Edith; Mongua-Lancheros, Sandra Milena; Anduquia-Rodríguez, Gerson ManuelDigital 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.Item 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 ManuelThis 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.Item Economía naranja en Colombia: reflexión sobre su derogatoria y los efectos en la planeación tributaria del sector creativo y su sostenibilidadSalazar-Mantilla, Laura Camila; Ñañez-Rodríguez, Camila Alexandra; Guerra-Pulido, Esmeralda; Anduquia-Rodríguez, Gerson ManuelThe 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.Item Aplicación de beneficios tributarios en proyectos fotovoltaicos en la Empresa San Juan Silgado García SASBenítez-Sánchez, Juan Ricardo; García-Quintero, Mayelis; Silgado-Araujo, Tatiana Isabel; Anduquia-Rodríguez, Gerson ManuelThis 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.