Due to the fact that SMEs in Ecuador have had a high economic growth, but they have not been able to consolidate and maintain themselves due to lack of structure in the market, competition, poor use of technology and above all the tax obligations that the company has, it is necessary to provide guidelines to help the sustainability and growth of SMEs in both the operational and technological areas. In Latin America, Ecuador is one of the countries with the most entrepreneurship. In 2022, approximately 13,179 new SMEs were created, while in the province of Pichincha there were 4,500 SMEs (Primicias, 2022), which indicates that SMEs are a source of resources for both society and the state, and that it is necessary to strengthen them with technological aid and by establishing plans to improve their finances, creating strategies to maintain them and with the participation of the tax authorities to promote a culture of business growth. The establishment of tax planning in companies with information technologies will make the SME stronger in relation to the competition.