Ley 2277 de 2022 →In force

Article 18

Ley 2277 de 2022 · Por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

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supplements decreto 624/89

Adiciónese un parágrafo al numeral 2 del artículo 105 del Estatuto Tributario, el cual quedará así:

P ARÁGRAFO. Para efectos del literal c. del numeral 2 de presente artículo se entenderá por condenas provenientes de proceso administrativos, ju diciales o arbitrales, los valores que tengan naturaleza punitiva, sancionatoria o de indemnización de peljuicios.

Constitutional history

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