This academic paper aims to describe whether corporate reorganizations are tax planning mechanisms in Colombia. First, tax planning, objectives methodology are considered. Where how important it is for a company developing or tax settlement reduce penalties or expel described. (Bedoya, 2011). Second, we describe characterize the mechanisms of corporate reorganization, examining key concepts, economic figures, classes, methods laws, with emphasis on the figures of corporate reorganization: excision fusion, where it is identified as are growth strategies and the added value that can be obtained. (Martinez & Lopez, 2002) .Finally is to analyze how corporate reorganizations serve as vehicles for tax planning; Addressing the impact that can be achieved in a company with the creation of spin-offs mergers or as legally can reduce the tax burden, which generates a great benefit for businesses in Colombia.