La inclusión laboral de personas con discapacidad como herramienta de optimización tributaria en LUBRICANTES DOL S.A.S

Abstract

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.