Propuesta de modelo de planeación tributaria para la empresa SM SAS

Abstract

This proposal outlines a tax planning model for SM S.A.S., focusing on income tax for the year 2025. The analysis begins with an audit of the company's income tax returns and financial statements for 2022 and 2023, which identified inconsistencies in expenses, income, and assets that were not adequately documented. The model presents a financial projection considering increased income and costs, taking into account market price indices. Based on this information, a set of tax measures, aligned with the Tax Code, is proposed. These measures include deductions for labor expenses, donations, environmental investments, and tax credits. The model was validated using the Delphi method with the participation of tax experts, who confirmed the appropriateness of the applied strategies. As a result of implementing the model, the company significantly reduced its effective tax rate. Initially, this rate exceeded the nominal value due to the omission of tax benefits. After applying the model, a 20.13% reduction was achieved, reaching an effective rate of 20.64%. This was accomplished through the optimization of taxable net income, the use of allowable deductions, the application of tax credits, and the proper depreciation of assets. This reduction not only complies with current regulations but also improves the financial efficiency of SM S.A.S., serving as a benchmark for other companies in the sector seeking fiscal sustainability.