La planificación tributaria en la toma de decisiones para las empresas constructoras

Abstract

Tax planning is a fundamental element of financial management in construction companies, allowing them to identify fiscal strategies that maximize profitability. Through proper planning, companies can legally reduce their tax burden, improve cash flow, and strengthen their competitiveness in the market. A representative case is Constructora Velsa Bauen, located in the city and province of Loja, which succeeded in applying a comprehensive approach to tax planning, focusing on the analysis of fiscal periods 2018–2022. The research adopted a non-experimental design based on the review, classification, and processing of the company’s financial and tax data. As a result of the analysis, the best tax strategy identified for the construction company was the application of Article 29 of the Internal Tax Regime Law, which establishes that the tax on profits from the purchase and sale of urban properties—paid to municipalities—can be used as a tax credit toward income tax. This measure allowed the company to optimize the use of its resources and significantly reduce its tax burden. The main finding of the study was that, thanks to the implementation of this strategy, the company achieved a 41% savings in the tax incurred. These results demonstrate that strategic tax management not only improves the financial sustainability of construction companies owned by natural persons but also strengthens their growth and permanence in a competitive economic environment.