Fiscal Planning: A fundamental tool to optimize resources

Fiscal Planning: A fundamental tool to optimize resources

September 18, 2025 – 10:29

In a scenario of accelerated globalization and technological disruption, the efficiency in resource management becomes a competitive differential. Fiscal planning appears as a strategic tool to optimize taxes, recover immobilized balances and access incentives that can improve the profitability of companies.

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With the advancement of technology and the impact of globalization, businesses become increasingly dynamic. The way to market and get to the target market constantly change. The growing use of AI generates a disruption in the best “internet” style in the 90s.

All these changes call us to be alert and in constant movement. But not only at the business and product level, but also in terms of resources optimization. Because the one that best manages the resources will have a clear competitive advantage, with direct impact on the productivity and profitability of the company.

That is why fiscal planning becomes fundamental, since it is an example of optimization of resources, which allows efficient tax management, taking advantage of deductions and tax credits, recovering immobilized balances and using existing incentives.

When we talk about fiscal planning we can focus both on the most structural aspects of the business, as well as the so-called micro-magement. What refers to local issues, such as efficient balances in favor, either by requesting non -retention certificates or the request for return of VAT balances, gain or gross income. Likewise, the possible reimbursement of tax credits for export operations or for investment in capital goods.

The use of fiscal tools in the daily operations of the company is also part of this micro-magement. For example, the sale and replacement option to change or renew the machinery, utilitarians or real estate is usually very useful to differ gain to future years; the accrued enforceable for when period sales are made; the use of exempt instruments to invest the financial surplus; the use of the figure of director-employee to morigize the fiscal burden on social security contributions; the calculation of employer contributions as fiscal credit in VAT; among many others.

The promotion and fiscal incentive regimes can also be considered as another fiscal load optimization generator for the company. Analyze the possible filing in free zones, in industrial parks or in technological districts, review the requirements to frame as MIPYME and manage the certificate, are also within these options.

At the international level the analysis becomes more complex, but not difficult to apply. More direct issues such as the use of agreements to avoid the double imposition to reduce the imposition rate or compute foreign withholdings such as tax credit, are easy to apply. It is important to evaluate the requirements established in each agreement and the form of use of the benefit, is commonly used by companies to reduce tax burden on international payments and be more competitive.

Other forms of international fiscal planning that require a deeper analysis, but with great impact on the business and taxes, are those linked to the corporate structuring of the group and the link between each subsidiary of the company.

In an era of high competitiveness, where efficient resource management and value creation, adequate and intelligent fiscal planning is valued becomes an indispensable tool, contributing to the maximization of the benefits of the company.

By Francisco Schweizer, Tax & Legal partner in San Martín, Suarez y Asociados (SMS Buenos Aires), member firm of SMS Latin America


Source: Ambito

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