Dentro de este trabajo se realiz? una revisi?n de la declaraci?n de renta del a?o 2016 de la empresa DISTRIBUIDORA DISGAL, con el fin de identificar si la entidad est? realizando de manera correcta los procesos para la liquidaci?n del impuesto de renta y complementarios a?o 2016, para lograr esta revisi?n se solicit? la informaci?n necesaria para lograr cumplir los objetivos del mismo, donde se analiz? la normatividad vigente que involucra a la compa??a en cuanto al impuesto de renta, e igualmente se suministraron los estados financieros para su an?lisis y comprensi?n. Igualmente para la elaboraci?n del estudio de caso se tom? como referencia el modelo de la metodolog?a del Banco Interamericano de Desarrollo (BID), en la aplicaci?n del mismo se analiz? la informaci?n recolectada as? como el c?lculo de la n?mina, el patrimonio, ingresos, costos y deducciones, renta presuntiva y calculo neto del impuesto de renta, donde se realiz? un comparativo de lo declarado con los valores de la revisi?n para as? evidenciar si se llev? un buen manejo en la liquidaci?n del mismo.For this study, the 2016 declaration of income statement of the DISTRIBUIDORA DISGAL Company was reviewed with the objective of identifying if this entity is making the right process of liquidation in terms of revenues and complementary taxes for the same year. In order to achieve this, the necessary information was demanded. The current normativity in which the company is involved in terms of the mandatory income taxes was analysed and in the same way the financial states were requested for further study. To elaborate the study of the case, the methodological model from the Interamerican Development Bank (IDB) was taken by reference as well as its application contrivance. The gathered information which comprehends pay-sheets estimation, patrimony, incomes, costs, deductions, presumptive income and the net-income-statement estimation was analysed through a comparative parallel between what was stated and the values of the overhaul to prove right the manage in the liquidation process of it.