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

Abstract

Digital Tech S.A. is a Colombian company with foreign capital that operates under a mixed business model. The absence of a preventive tax planning approach aligned with the economic substance of its operations led to systematic accounting inconsistencies, which distorted the determination of taxable bases for income tax, VAT, and ICA, exposing the company to a fiscal and foreign exchange contingency of COP $5,178,453,344. The study was developed in three stages. The first stage consisted of characterizing the company’s operational cycle in order to understand the real dynamics of the business. The second stage involved the diagnosis of the 2025 trial balance, through which 16 inconsistencies were identified and documented using the “Finding Record” tool. These were evaluated based on traceability, consistency, and economic substance criteria, and classified using the M×P×I methodology. The third stage included the development of comparative financial scenarios for fiscal years 2025 and 2026. The analysis revealed that the company continues to generate losses in 2026, limiting the application of traditional tax optimization strategies. In this context, the proposed tax planning approach focused on mitigating the economic impact derived from the identified contingencies by correcting income tax returns for the years 2022 to 2024 and presenting the 2025 return in accordance with its economic reality. Finally, the methodological consistency of the model was validated through the Delphi method, with the participation of five tax experts.