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

Abstract

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).