Especialización en Planeación Tributaria

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

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Implicaciones de la doble tributación sobre ingresos y patrimonio provenientes del exterior en el sistema tributario colombiano
Daniela Rodriguez Cifuentes; Brayan Stiven Parra Cruz; Andrey Sneider Romero Rojas; Gerson Manuel Anduquia Rodriguez
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)
John Gustavo Alvarado Gómez; Leidy Gabriela Huertas Clavijo; Viviana Andrea Ruiz León; Sandra Yaneth Chivara Palacios
This paper analyzes the impact of impuesto al patrimonio in Colombia, made permanent by la Ley 2277 de 2022, on the tax planning decisions of individuals and its effect on income tax collection. It reviews the current regulations, the principle of planeación tributaria legítima and the most common strategies used by taxpayers, such as fragmentación patrimonial, investment companies, and asset adjustments. A distinction is made between legitimate planning, avoidance, and evasion, highlighting that avoidance arises from operations without economic substance that artificially reduce the tax base, while evasion involves illegal concealment of information. Through hypothetical cases, it shows how these practices erode the base of impuesto al patrimonio and income tax, undermining vertical and horizontal equity and reducing the efficiency of the tax system. Jurisprudence, especially la Sentencia C‑395 de 2024, confirms that the tax must be evaluated under the principles of equity, efficiency, and progressivity, although it leaves open the constitutional debate about its legitimacy as a permanent tax. In conclusion, the impuesto al patrimonio has promoted more orderly asset management but has also encouraged avoidance behaviors that affect collection and fiscal justice, which demands stronger state control and periodic revision of its regulatory design.
Impacto de la Sanción por No Envío de Información en Social Independiente LTDA de acuerdo con los Principios de Equidad y Justicia Tributaria.
Martinez Garavito Angela; Molano Rodriguez Cristian Alejandro; Bedoya Manrique Paola Andrea; Anduquia Rodríguez Director 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. Although the law aims to ensure that information is timely and accurate for tax audits, its uniform application ignores the structural, operational, and financial differences between microenterprises and large taxpayers, generating 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, while equal in percentage terms, has an unequal impact, affecting the company's liquidity and sustainability. To demonstrate the disproportionate nature of the penalty, a financial analysis was conducted, which showed that even formal penalties have significant effects on liquidity, profitability, and equity, jeopardizing economic sustainability and the going concern assumption. Additionally, these findings were validated using the Delphi method, based on a consensus of tax experts. These experts agreed that the design and application of Article 651 of the Tax Code tends to have disproportionate impacts on small businesses. Without a comprehensive assessment of the taxpayer's economic capacity or due process, it creates tensions with the principles of equity, proportionality, and tax justice.
El Efecto de la Ley 2277 de 2022 sobre los productos ultraprocesados: Un Estudio de Impacto Económico y Social
Contreras Triana Maria Fernanda; Castaño Graciano Eimar De Jesús; Meneses Jaimes Ewars Ferley; Chivara Palacios Sandra Yaneth
This study examines the economic and social impact generated by the implementation of the tax on ultra-processed products established under Law 2277 of 2022, focusing on processed-food manufacturing companies operating in Bogotá during the 2023–2024 period. The analysis evaluates financial effects—such as revenue, profitability margins, operating performance, and tax obligations—of two representative firms in the sector, along with the associated social impact. Additionally, official statistics from the National Tax and Customs Authority (DIAN) on the collection performance of this tax were considered. The findings indicate that companies were required to adjust internal processes, pricing structures, and product portfolios to comply with the tax. Moreover, consumption levels of taxed products do not show, at first glance, a significant decline. Profitability margins reflect adaptation strategies implemented by the companies. At the national level, tax collection shows an upward trend during the first two years of enforcement. Although full 2025 collection data is not yet available, the tax was analyzed from legal and fiscal perspectives in terms of its alignment with the principles of equity, legality, and efficiency, as well as relevant constitutional rulings. Finally, recommendations were proposed to strengthen corporate tax planning, enhance regulatory clarity, and promote complementary strategies that support the social objectives underlying the tax on ultra-processed edible products.
La inclusión laboral de personas con discapacidad como herramienta de optimización tributaria en LUBRICANTES DOL S.A.S
Sonia Rocio Largo Avendaño; Tatiana Lineth Soache Rodriguez; Gerson Manuel Anduquia Rodríguez
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.
Efecto de la tributación digital en el comercio transfronterizo.
Juan Pablo Moreno Castro; Heidy Lineth Rivera Suarez; Gerson Manuel Anduquia Rodriguez
The case study evaluates the effects of digital taxation on crossborder trade, focusing on how current tax policies affect the innovation and competitiveness of digital companies. In a contemporary context where the use of mobile services through applications is increasing, the implementation of Law 2277 of 2020 will be reviewed. This law introduced a 3% gross income tax for nonresident companies with significant economic presence (PES) in Colombia, as well as a 19% VAT on digital services. Although the laws seek to collect these revenues equitably, double taxation can arise where the same income is taxed both in the country of origin and in Colombia, causing companies to see reduced profits and limiting the resources they can apply to research and development (R&D), primarily affecting startups or growth companies, which depend on reinvesting their profits to innovate and expand. The study also compares different legislations, indicating that for companies with higher profits, the 3% tax is more advantageous, unlike startups, which may benefit more by only having to pay taxes on net profits under the standard tax rate. Furthermore, it highlights the importance of double taxation treaties, such as those with South Korea and Japan, as well as the pillars proposed by the OECD. It emphasizes that double taxation both limits innovation and competitiveness and needs to be updated.
Estudio técnico Activos Biológicos y su tributación en la empresa Will
LUIS GABRIEL GOMEZ PEñALOZA; MARGIEE MIRELLA MORALES GONZALEZ; GERSON MANUEL ANDUQUIA RODRIGUEZ
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.
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.
El impacto de las políticas fiscales en las empresas de economía digital con presencia económica significativa y los retos de la doble tributación en 2025
Novoa-Puentes, Paula Karina; Becerra-Castañeda, David Santiago; Nope-Dueñas, Melanie Paola
The general objective of this technical report is to evaluate the tax barriers that challenge digital economy companies not domiciled in Colombia, due to the implementation of the Significant Economic Presence (PES), to ensure that these companies are taxed in accordance with national and international regulations. Such barriers will be evaluated by describing the impact of double taxation and the differences between tax incentives for these companies. Considering, the taxation to which they are forced to determine that their income is taxed both in the country of origin and in Colombia, thus generating an increase in their costs and affecting their competitiveness. Therefore, an analysis was carried out to determine the most appropriate income regime for non-domiciled companies with PES, comparing the advantages and disadvantages of the ordinary regime and the PES income. This evaluation allows a clear understanding of the tax implications associated with each model when opting for one of these two regimes. Finally, it is evaluated how the Colombian tax system is aligned with the OECD principles, ensuring that multinationals contribute to the markets where they generate income. To achieve these objectives, the Delphi method was used, through a structured consultation with a group of tax experts. This method allowed the identification of criteria on the PES in Colombia and its applicability.
Posible doble moral fiscal por la implementación del impuesto a los azúcares y ultra procesados que más afectan la salud pública en Colombia
Vallejo-Bermúdez, Julieth; Blanco-Sánchez, Karen; Henao-Forero, Jose; Anduquia-Rodriguez, Gerson Manuel
Potential double taxation arises when a tax seeks to promote social welfare, such as health, but generates negative economic impacts on the companies that produce the taxed products without offering sufficient support to mitigate these effects. In Colombia, the tax on sugar-sweetened beverages and ultra-processed foods seeks to reduce the consumption of these products, related to diseases such as obesity, and generate tax revenues. However, sectors such as the Colombian Federation of Shopkeepers and Small Shops, represented by Javier Galindo, warn about the negative impact on the economic stability of small businesses, which face unstable prices and the loss of customers. Internationally, the tax is seen as a pioneering model in Latin America, with experts such as Guillermo Pareja highlighting Colombia's leadership in fiscal policies for health. However, organizations such as the National Association of Industrialists of Colombia warn of a significant increase in prices, especially affecting small producers and businesses. This situation poses a challenge in balancing public health objectives with the fiscal and economic realities of the affected companies. A detailed analysis is needed to evaluate the economic effects and legislative justification, comparing with other countries such as Mexico, to ensure that public health and fiscal equity objectives are achieved.
Evaluación de la tasa mínima de tributación para la empresa Laboratorios X en el año gravable 2023
Pérez-Castillo, John Alexander; Torres-Gómez, Oscar Oswaldo; Mina-García, Harlinson; Anduquia-Rodriguez, Gerson Manuel
This document presents the research realized by the authors about the Minimum Tax Rate (MTR) introduced in Colombia through Law 2277 of 2022, which aims to increase tax income by ensuring a minimum contribution to the system and has generated controversy regarding its potential violation of constitutional principles. To evaluate this regulation and its effects, the authors used information from the company Laboratorios X. To begin the investigation, the financial statements of the study company were reviewed, primarily focusing on temporary differences, seeking to demonstrate how these are taxed in advance and how this could affect the company in future periods. Subsequently, the study focuses on examining the implications of the minimum tax rate on the liquidity and profitability of Laboratorio X, identifying how the MTR affects its ability to meet short-term financial obligations and its overall economic performance through an analysis of indicators. Finally, the study will determine if the Minimum Tax Rate creates competitive disadvantages for Laboratorio X compared to other companies in the sector at the national level, determining whether the additional fiscal burden significantly or uniquely affects it.
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.
Identificación de los beneficios tributarios en los Convenios de Doble Imposición para la Empresa 5Sof en el año 2024
Macias-Machacon, Yuli Paola; Romero-Peñuela, Katherine Eslid; Manjarres-Toro, Diego Andres; Anduquia-Rodriguez, Gerson-Manuel
In a context of globalization and growing exchange of information, double taxation agreements (DTAs) are essential to encourage foreign investment and improve international economic relations, by reducing the tax impact on global transactions. The company 5SOF, dedicated to the development of computer systems for the construction sector, seeks to expand to Mexico and Ecuador. To do this, it is crucial that you understand the benefits and guidelines of DTAs with these countries. CDIs eliminate double taxation, offering legal certainty to taxpayers and facilitating international tax planning. Among its key benefits are the elimination of double taxation through tax exemptions or credits, the reduction of withholding at source and the provision of clear rules for the taxation of income, dividends, interest and royalties. For 5SOF, a detailed analysis of the DTAs between Colombia, Mexico and Ecuador will allow effective tax planning, minimizing legal risks and sanctions, and taking advantage of market opportunities in these countries. These agreements provide a framework of legal security that is essential for the international expansion of the company, helping to optimize the tax burden and facilitating its operation in new markets. In conclusion, proper understanding and application of CDIs are crucial to the success of 5SOF's international expansion.
Presencia Económica Significativa en Colombia por la prestación de servicios digitales desde el exterior
Botero-Núñez, Laura Camila; López-Sotelo, Jeimmy Yurany; Anduquía-Rodríguez, Gerson Manuel
With constant technological advancement, the global economy has been transformed into a digital economy, where the main piece is digital services that are acquired through platforms or websites with an Internet connection, such as online advertising (advertisements). on social networks), digital content such as Netflix, YouTube, Spotify among others. Due to the above, the different countries observed that the multinationals that provide this type of services were paying taxes in countries different from where their clients and/or users are actually located, which is why the OECD decided to regulate these services by creating basic concepts to describe them and be able to identify them based on the BEPS. Faced with this, Colombia is not far behind and following the rules proposed by the OECD, it implements Decree 2039 of 2023 regulating digital services with significant economic presence (PES) in Colombia. This Decree, like any new norm, generates different interpretations and difficulties when practicing the respective withholding at source as income, which results in an incorrect classification of digital services provided from abroad, exposing taxpayers to sanctions or Lack of knowledge of the deductibility of costs and expenses for your Income Tax return. This document aims to be a reference for consultation regarding a new concept that is implemented in Colombia, providing material that helps the reader to base the appropriate tax treatment when acquiring digital services with significant economic presence (PES) in Colombia.
Reflexión diferencias permanentes a los contribuyentes obligados a presentar conciliación fiscal
Montenegro-Arrubla, Jhon Eduin; Ruiz-Rubio, Any Catalina; Soracipa-Ramos, Mónica Alejandra; Anduquia-Rodríguez, Gerson-Manuel
In this reflection we want to share how permanent and temporary differences can be presented in tax reconciliation, our approach is to validate how these permanent differences could be mitigated in the accounting period of a company in Colombia, it also explains how in some accounts that generate permanent differences between the tax rate and the accounting rate can become a mitigation objective, also in our reflection we take into account the accounting and tax repercussions of a fiscal period, in the analysis that we have carried out between some income, expense and cost accounts that are not deductible in any tax period. All Colombian companies must carry out tax reconciliation annually, this is part of the income and complementary taxes, but it is a requirement that the National Customs Tax Directorate asks taxpayers who exceed 45,000 UVT and must be transmitted at the same time as it is presented. the income tax. On the other hand, they introduce some definitions and concepts that are useful to have a greater understanding of the issue of permanent differences and how these cannot be deducted in any fiscal period. These permanent differences can be mitigated; companies must be very organized, proactive, efficient and effective in the accounting processes and policies implemented in each part of the accounting and tax process of the fiscal period.
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.
Carga tributaria de las personas naturales rentistas de capital residentes en Colombia por sus inversiones nacionales y extranjeras para el año gravable 2023
Bohorquez-Marin, Jorge; Lavado-Jimenez, Ruben Andres; Amado-Marin, Jose David
Tax regulations in Colombia present difficulties at the time of understanding and interpreting them for individuals, since they have too many technicalities for their proper use. It is relevant to understand that such regulations are necessary for the compliance of the obligations of the citizens before the Nation. The main objective of this investigation work is to identify the effects of the tax burden of a capital rentier resident in Colombia for its domestic and foreign investments for the taxable year 2023. For this purpose, it is important to determine that capital rentiers can obtain their income from different sources, which leads them to make certain mistakes that are generally made due to ignorance of the law, understanding that it is very robust and often difficult to understand. This lack of knowledge of the standards causes the loss of tax benefits that allow reducing the tax burden of the taxpayer. Therefore, this paper identifies the effects of the tax burden on capital rentier by analyzing the current regulations in relation to relief and penalties, some common practices that directly affect the tax burden are detailed, some experts are consulted on their perception of the proposed topic and examples of practical cases are made in order to have a more real and truthful approach to the situation of capital rentiers.
Concientización Tributaria Del Principio De Territorialidad Del Impuesto De Industria y Comercio, Avisos Y Tableros En La Empresa Abrasives International Group De Colombia S.A.S, Para Los Periodos 2023 Al 2024
Villamarin-Lopez, Angie Viviana; Rios-Gomez, Karen Xiomara; Ariza-Forero, Cristian David; Anduquia-Rodriguez, Gerson Manuel
Taxes are of vital importance for the economic sectors in which companies are involved, in order to finance the demands of industry in general, day by day you must have tax awareness for the correct settlement of company taxes. Based on the above, the aim of this project is to improve and strengthen the methodological mechanisms, through an interview with the areas responsible, to know the management of accounting and to be able to obtain information as to the territoriality of the income obtained in the company ABRASIVES INTERNATIONAL GROUP DE COLOMBIA S.A.S in the municipalities of Bogota, Medellín, Barranquilla, Cali and Cota, where it executes its economic activity and thus remedy the shortcomings it has at the time of making a correct application of this, with respect to this tax for the following years, taking as background the declarations already presented for the 2022 period. With this is proposed a flow chart of processes that allows to know the functions of the areas charged, also a database is designed in Excel of the regulations on the ICA tax for each municipality, so that the company can obtain information from the municipalities and can be updated according to its needs, in addition to this a model is designed per cost center so that the company can correctly classify the income of each jurisdiction, and monthly know the value of the tax that will have to be declared and paid in them, annually.
Análisis de la exactitud, integridad y autenticidad de sus registros contables y declaraciones presentadas a la administradora de impuestos sobre la situación real de la compañía HD soluciones integrales SAS en Bogotá 2017-2019
Ropero-Castro, Ingrith Carolina; Galvis-Cartagena, Andrea Liliana; González-Orjuela, Andrea Margarita; Rivera-Vásquez, José Gregorio
This work carried out an analysis of the accuracy, integrity and authenticity of the accounting records and declarations presented to the Tax Administrator on the real situation of the company HD SOLUCIONES INTEGRALES SAS in the city of Bogotá for the period 2017-2019, with which alleged administrative practices were observed which affected the cost system in commercial operations, although the company presented to the National Tax and Customs Directorate (DIAN) the accounting records, bad advice and administrative practices that lacked ethics, It demonstrated that the company HD SOLUCIONES INTEGRALES SAS committed alleged irregularities in the supply of goods and services to state entities, mainly municipal ones.
Formalización y aplicación de los regímenes tributarios en beneficio de la compañía JYS
Silva-Corredor, Karen Lizeth; Gutierrez-Gomez, Natalia; Rodriguez-Peña, Jose Manuel; Sanchez-Bello, Andres Felipe
This work will focus on evaluating the impact of the Colombian sanctioning regime on the fiscal year that the company JYS had in 2022, as it is a company that operates informally and whose main activity is the manufacture of accessories for pets in the city of Bogota. At the same time, we will seek to analyze which of the two tax regimes in Colombia is the one that would benefit the JYS pet accessories factory the most to begin its formalization process as a company in the country, since it should be kept in mind in the first instance. , what are the requirements to belong to these, what are the benefits that joining one of the two regimes would bring and what obligations or participations would the factory have as a duly formalized company in Colombia, resulting in the company JYS It would benefit you to benefit from the simple tax regime.

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