In this research, carried out by the university academy, we conducted a study from a theoretical and practical approach, income tax for equity - CREE, which was implemented by our legal system, from the year 2013 and based on Act 1607 of 2012 proceeded to explain in a clear way what is this tribute to the determination of their structural, such as an active subject, passive, made generator, tax base and rate elements, in order to understand why the change in policy tax on ordinary income was diminished to allow the imposition of CREE. Because the secondary consequences that led the creation of this tax, we analyze how the firms tax, should conduct a more rigorous tax planning that allows them to balance the impact of the implemented change. Finally we saw as the purpose and sophistry advanced by the Government with the creation of CREE and modifications to the regular income tax, do not exist in reality because we ended up paying higher tax levels, job growth is encouraged accrued less than 10 minimum wages, the tax credits for retention is increased, there is no admission of tax credits, among others.