Propuesta de modelo de planeación tributaria para la empresa SM SAS

Abstract

This proposal presents the design of a tax planning model for the company SM S.A.S., focused on income tax for the year 2025. The analysis is based on the audit of income tax returns and financial statements from the years 2022 and 2023, where inconsistencies were identified in expenses, income, and unsupported assets. The study includes a financial projection considers increases in income and costs, taking into account market price indices. Based on this information, a set of tax measures aligned with the Colombian Tax Statute is proposed. These include deductions for labor expenses, donations, environmental investments, and tax discounts. The model was validated through the Delphi method with the participation of taxation experts, who confirmed the relevance of the strategies applied. As a result of the model’s implementation, the company significantly reduced its effective tax rate. Initially, this rate exceeded the nominal value due to the omission of applicable tax benefits. After applying the model, a 20.13% reduction was achieved, resulting in an effective tax rate of 20.64%. This was accomplished through the optimization of the taxable income base, the use of permitted deductions, the application of tax discounts, and appropriate asset depreciation. This reduction not only complies with current regulations but also improves the financial efficiency of SM S.A.S., serving as a reference for other companies in the sector seeking fiscal sustainability.